My organization changed its legal name. Is there any additional reporting to be done with Form 990-T?
772 views | Last modified 12/26/2023 8:03:09 AM EST |

Applicable To
Form 990 Form 990-EZ Form 990-PF Form 990-N Form 8868 Form 990-T

According to the IRS instructions, the name and address on Form 990-T should be the same as the name and address provided on your other 990 series returns.

If your organization has changed its name, check the box next to “Name of organization” on Form 990-T to indicate the change.

Also, the organization must provide relevant documentation that supports the name change, which varies based on the organization’s type.

  • A corporation that is incorporated with the state or limited liability company treated as a corporation for tax purposes (that is, not a disregarded entity) - an amendment to the articles of incorporation or articles of organization along with proof of filing with the state.
  • Trust - an amendment to the trust agreement with the trustee(s) signature.
  • An association, or an unincorporated association - an amendment to the articles of association, constitution, by-laws, or other organizing documents with signatures of at least two officers/members.

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