The 501 S(c)ene

The latest view on not-for-profit accounting issues

How to Report a Name Change to the IRS

If your nonprofit has changed its name, the name change needs to be reported to the IRS. This can be done on your next Form 990. Here are the requirements for reporting this properly:

  • File your next Form 990 by paper (as opposed to electronically).
  • On page 1 of the Form 990, check the box at the top for “name change”.
  • Attach your amended Articles of Incorporation (amended for the name change) to the Form 990.
  • Also attach a certified copy of proof of filing the amended Articles with the State.

By Colette Kamps, CPA