Is there any documentation needed while reporting about an organization's name change in Form 990-N?
3.7k views | Last modified 12/26/2023 12:28:11 AM EST |

An organization that 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 either through letter or fax (not by phone) to Customer Account Services. The documentation required to report a name change will vary depending on the type of organization, and they are listed 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 change of name and signed by at least one trustee.

An Unincorporated Association - A copy of the amendment to the Articles of Association, Constitution, or other organizing documents, showing the effective date of the change of name and signed by at least two officers, trustees, or members.

A government entity, political subdivision, instrumentality of government - Documentation from the governmental unit that created the entity showing the (new) name of the entity and a letter signed by a person authorized by the creating governmental unit.

The letter or fax reporting the change in your organization's legal name must contain the following information.

Full name of the organization (Both the prior name and the changed name)
Employer Identification Number (EIN)
Authorized Signature

Note- In case of using the letter form for reporting about the change, the individual must mention their position while signing on behalf of the organization as the Authorized Signature (For example, "Patrick Ross, President")
 

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