Tax990 Knowledge Base

Is there any documentation needed while reporting about an organization's name change in Form 990-N?

An organization that has changed its legal name must report the change on its next annual information return.

Since Form 990-N is filed electronically, the organization's legal name change must be reported via letter or fax (not by phone) to Customer Account Services. The documentation required to report a name change varies based on the type of organization, as outlined below:

• Incorporated Organization – A copy of the amendment to the Articles of Incorporation and proof of filing with the appropriate state authority.
• Trust – A copy of the amendment to the trust instrument or a resolution to amend the trust instrument, showing the effective date of the name change and signed by at least one trustee.
• Unincorporated Association – A copy of the amendment to the Articles of Association, Constitution, or other organizing documents, showing the effective date of the name change and signed by at least two officers, trustees, or members.
• Government Entity, Political Subdivision, or Instrumentality of Government – Documentation from the governmental unit that created the entity, showing the new name of the entity, along with a letter signed by a person authorized by the creating governmental unit.

The letter or fax reporting the organization's legal name change must include the following information:

• The organization's full name (both the prior name and the new name)
• Employer Identification Number (EIN)
• Authorized signature

Note: If submitting a letter to report the change, the individual signing on behalf of the organization must include their position (e.g., 'Patrick Ross, President').