Corporate name change

[TaxmannEA]

We have a church in our area that recently changed their name. The corporate charter has been changed with the Secretary of State's office. Is there a procedure to notify IRS of this change as the EIN would not match to the new name? The church does not file any returns except for possibly 941. Is it even necessary as the church does not file any 990's, etc? A lawyer client asked me this question and I'm not able to come up with a definitive answer.

[Gail in Virginia]

According to the IRS website, if they don't file a 990 they should notify the IRS by letter or fax, with a copy of the change to the articles of incorporation and proof of filing with the state, at Customer Account Services.  The information is found at https://www.irs.gov/charities-non-profits/charitable-organizations/change-of-name-exempt-organizations

[TaxmannEA]

Thanks, I knew I could count on this board.

[JohnH]

That's what our church did when we initiated a name change about 18 months back.  We sent a letter to IRS giving them the old and new names, with a certified copy of the Articles of Amendment attached.  Took them about two months to acknowledge it. 

You might need to do the same with your state revenue dept if you have any state filing requirements. 

In the course of the changeover, it's also important to make changes to EFTPS registration as well, if that applies.