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November 24

Article Archives >> To the Point

I have been told by more than one "expert" that an exempt organization that changes its name must file a whole new application for exemption with the IRS. I've seen organizations implement new names as fictitious names just to avoid having to file again.  Are these “experts” correct?

No.  You must notify the IRS if you change your name so that it can change its records.  And you will have to notify any state in which you are registered to solicit charitable contributions of any changed or additional name under which you solicit.  But you won’t have to file a new application for exemption with the IRS if all you do is change the name of the organization.  A mere change of name does not change the character of the organization.

June 9, 2009

Article Archives >> To the Point

Fiscal Sponsorship:
6 Ways to Do It Right

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