Generally, 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 change in the organization's legal name must be reported either through letter or fax (not by phone) to Customer Account Services. The documentation required to report a change in name will vary depending on the type of organization.
The letter or fax reporting about the change in your organization's legal name must contain the following information
Note- In case of using the letter form for reporting about the change, the individual must mention his/her position while signing on behalf of the organization as the Authorized Signature (For example, "Patrick Ross, President")