How to Change a Non-Profit Business Name

Changing a Non-Profit's Name

Under Internal Revenue Service (IRS) rules, non-profit businesses are organized into three types of entities: sole proprietorship, partnership or corporation. These are the three main types of organizations under Federal Tax Law. S Corporations are also possible, but they fall under the corporation heading. The classification of a non-profit business determines who must file to change its name. Only qualified individuals may file for a business name change.

Instructions

1. Determine who is qualified to make a name change for the organization. For a sole proprietorship, the qualified person is the owner or an authorized representative. For a partnership, it is a partner. For a corporation, it is a corporate officer.

2. Write to the IRS at the address where the non-profit filed its tax return for the year. A non-profit usually files form 990 for informational purposes. The written notification must be signed by a qualified person.

3. File appropriate tax returns, marking the appropriate boxes for a name change. If filing a Form 1120 for corporations, the box is Page 1, Line E, Box E. If filing a 1065 for partnerships, the box is Line 1, Box G, Line 3. For Form 990, check the name change box in box B on the top of Page 1.

References

• IRS: Business Name Change
• IRS: Information for Charities & Other Tax Exempt Organization
• IRS Form 990