From time to time, a non-profit organization may change their name to better reflect their mission. If your organization is going through a name change, here are the steps needed to report it to the IRS.
- Report the name change on the next annual tax return (Form 990 or 990-EZ) by checking the box for “name change” on page one.
If the organization does not file an annual return and files a 990-N or an e-Postcard instead, they may report the name change by letter or fax to the IRS contact information below:
Internal Revenue Service
Exempt Organizations Determinations
P.O. Box 2508
Cincinnati, OH 45201
Fax: (855) 204-6184
- Must provide the support required to report the change of name with the Form 990 or letter.
- Incorporated Organizations: Requires a copy of the amendment to the Articles of Incorporation and filing proof with the appropriate state authority.
- A Trust: Requires a copy of amendment to the trust instrument or a resolution to amend the trust instrument. Must show effective date of name change and signed by a trustee.
- An Unincorporated Association: Requires a copy of the amendment to the Articles of Association, Constitution or other organizing document showing effective date of name change and signed by 2 officers, trustees or members.
- Government entity, political subdivision etc.: Requires documentation from the governmental unit that created the entity showing the name change of the entity and a letter signed by an authorized person by the creating governmental unit.
- When sending the letter or fax reporting a name change, the following must be included:
- Prior name and new name
- Employer Identification Number
- Authorized signature – must state the capacity in which they are signing
Henry+Horne nonprofit accountants are here to help with organizations going through a name change. Contact us with any questions.