Successor Organization IRS: What It Means

When a tax-exempt organization dissolves, merges, or transfers its assets, the IRS may recognize another entity as its “successor organization.” This designation matters because it affects how remaining assets are handled, whether the original organization’s tax-exempt status carries over, and what reporting obligations apply. This article explains what the IRS means by a successor organization, how the designation works, and what steps are involved in a typical succession.

Formula

The calculator above computes the volume of soil, compost, or other material needed to cover a rectangular lawn area to a specified depth. The formula for volume in cubic yards is:

Volume (yd³) = Length (ft) × Width (ft) × Depth (in) ÷ 324

Where:

• Length – the lawn’s length in feet (ft)
• Width – the lawn’s width in feet (ft)
• Depth – the desired depth of material in inches (in)
• 324 – conversion factor: 1 cubic yard = 27 cubic feet, and 1 foot = 12 inches, so 27 × 12 = 324

The second output gives the volume in cubic feet for convenience: Volume (ft³) = Length × Width × Depth ÷ 12.

Worked Example

Using the default values from the calculator (Length = 40 ft, Width = 25 ft, Depth = 3 in):

1. Multiply length by width: 40 × 25 = 1,000 ft² (area)
2. Multiply by depth in inches: 1,000 × 3 = 3,000
3. Divide by 324: 3,000 ÷ 324 = 9.26 yd³ (rounded to 2 decimals)

The calculator shows 9.26 cubic yards, which matches. For cubic feet: 1,000 × 3 ÷ 12 = 250 ft³.

When to Use This Calculator

Use this calculator when you need to order topsoil, compost, mulch, or fill dirt for a rectangular garden bed, lawn renovation, or raised bed. It’s also useful for estimating how much sand or gravel you need for a leveling project. The result tells you the total volume to purchase, but remember that suppliers often sell in cubic yards, and you may need to round up to the nearest whole yard because you can’t order a fraction of a delivery.

How to Read the Result

The primary result is in cubic yards, which is the standard unit for bulk material orders in the US. For example, 9.26 yd³ means you need about 9.26 cubic yards. Most suppliers will require you to order in whole yards, so you’d likely order 10 cubic yards. The cubic feet figure is useful for smaller projects where you might buy bags (e.g., 2 cubic feet per bag).

Common Mistakes

• Mixing units: Always convert depth to inches or feet consistently. The formula uses depth in inches, so if you measure depth in feet, multiply by 12 first.
• Forgetting the conversion factor: 1 cubic yard = 27 cubic feet, not 3. The 324 factor already accounts for both dimensions and depth.
• Rounding too early: Keep full precision until the final step to avoid errors.

Limitations of the Formula

This formula assumes a perfectly rectangular area with uniform depth. Real lawns may have curves, slopes, or existing vegetation that changes the volume needed. For irregular shapes, break the area into rectangles and sum the results. Also, soil settles after application, so you may want to add 5-10% extra to account for compaction.

Frequently Asked Questions

How many cubic feet are in a cubic yard?

There are 27 cubic feet in one cubic yard (3 feet × 3 feet × 3 feet). This is why the conversion factor in the formula is 324 (27 × 12).

Should I round up or down when ordering?

Always round up to the nearest whole cubic yard when ordering bulk material. Suppliers deliver in whole yards, and having a little extra is better than running short. For bagged material, round up to the nearest bag count.

Can I use this for circular or irregular areas?

No, this formula is only for rectangles. For circles, use π × radius² × depth. For irregular shapes, divide into smaller rectangles or use a more advanced method.

What if I need the depth in feet instead of inches?

Convert feet to inches by multiplying by 12, then use the same formula. For example, 0.5 ft = 6 inches.

How much does a cubic yard of topsoil weigh?

Weight varies by material and moisture, but dry topsoil typically weighs about 1,000-1,200 pounds per cubic yard. Wet soil can be heavier. Check with your supplier for exact weight.

Does the calculator account for compaction?

No, it calculates the theoretical volume. To account for settling, add 5-10% to your final order.

Related

• Zune vs iPod: Key Differences Explained
• Fix Encrypt iPhone Backup Option Greyed Out
• Check If Windows Firewall Is Blocking an App

in l | Lawn length | ft | 40 | 0 | 100000
in w | Lawn width | ft | 25 | 0 | 100000
in d | Depth | in | 3 | 0 | 120
out yd | Volume | yd³ | l * w * d / 324 | 2
out ft3 | Volume | ft³ | l * w * d / 12 | 1