How to Change the Name of a 501(c)(3)

Nonprofit 501(c)(3) organizations must register name changes with the state and IRS.

The paperwork involved for changing the name of a 501(c)(3) nonprofit organization requires notifying the proper state authorities and the Internal Revenue Service. The IRS requires that amendments to the original organization documents filed with the state be provided when requesting the change, so you need to notify the state first.



Section 501(c)(3) is a status reserved for federal provisions only. Although it is a universally recognized status for non-profit organizations, your state may simply refer to the organization as "not for profit". Additionally, most states require voting members to vote on or otherwise consent to the name change in writing.

Instructions

1. File amendments with the state reflecting your name change. For example, a non-profit corporation files an amended Articles of Incorporation; a trust files an amended trust agreement and an unincorporated association files an amendment to the applicable organizing document. If your state has a separate non-profit division or acknowledgment, check with the Secretary of State to see if additional state documents are required. States may charge filing fees to amend these documents.

2. Change your name with the IRS. IRS notification is free, and you can notify the IRS about the name change when you file the annual 990 return. In section "B" at the top of the form, mark the "Name Change" box. In section "C", write the new legal name of the 501(c)(3) organization. Your EIN number is the same as you have not formed a new 501(c)(3), but only changed the name.

3. File the return. Prepare the remainder of the return as usual and attach verification of the amendments made with the state. Mail the IRS Form 990 return to:

   Department of Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.

Tips & Warnings

• The instructions in this article pertain to a legal name change and not the addition of a "doing business as" (dba) name.

• Nonprofit returns from any exempt organization are available for public inspection.

References

• IRS: Form 990: Return of Organization Exempt From Tax
• IRS: Instructions for Form 990
• Secretary of State: Texas: Instructions for Filing a Certificate of Amendment
• State of NJ: Request for Change of Registration Information