An exempt organization that has changed its name must report the change on its next annual return (Form 990 or 990-EZ). An organization that does not file an annual return (for example, an organization that instead files Form 990-N, the e-Postcard, or an organization that is required to e-File its return, may report the change of name by letter or fax (not by phone) to Customer Account Services at:
Internal Revenue Service
Exempt Organizations Determinations
P.O. Box 2508
Cincinnati, OH 45201
Fax: (855) 204-6184
The particular supporting documentation required to report a change of name depends on the type of organization. The chart below sets forth the supporting documentation required:
- If Your Organization Is Incorporated in Texas, then the letter must include a copy of the amendment to your Certificate of Formation, and proof of filing with the Texas Secretary of State; and
- If your Organization is a Trust, then a copy of the amendment to the trust instrument, or a resolution to amend the trust instrument, showing the effective date of the change of name and signed by at least one trustee; and
- If your Organization is an an Unincorporated Association, then a a copy of the amendment to the Articles of Association, Constitution, or other organizing document, showing the effective date of the change of name and signed by at least two officers, trustees or members.
The letter or fax reporting the change of name must also include your organization’s
- full name (both the prior name and the new name)
- Employer Identification Number and
- authorized signature (an officer or trustee)
The individual signing the letter must state the capacity in which he or she is signing (for example, “John Smith, President”).
Can we get something in writing from the IRS confirming the name change?
The EO Determinations Office can issue an affirmation letter showing an organization’s new name and affirming the section of the Internal Revenue Code under which IRS records show the organization as tax-exempt and whether contributions to the organization are deductible.