An exempt organization that has changed its name generally must report the change on its next annual return (such as 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 wants a letter acknowledging the name change, may report the change of name by letter or fax (not by phone) to Customer Account Services.
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:
The letter or fax reporting the change of name must include your organization’s
The individual signing the letter must state the capacity in which he or she is signing (for example, “John Smith, President”).
If you need to report a change of your organization’s address, see Change of Address – Exempt Organizations.
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.
Learn more about the benefits, limitations and expectations of tax-exempt organizations by attending 10 courses at the online Small to Mid-Size Tax Exempt Organization Workshop.