Changing your nonprofit's name, address or fiscal year

Organizations change. They rebrand, move, elect a new treasurer or decide their fiscal year should match the school calendar. The IRS needs to know about each of these, but not always in the same way or on the same timeline. Getting it right keeps notices arriving at the right address and keeps your public record accurate.

A new legal name

If you file Form 990 or 990-EZ

Report the change on your next annual return. Check the Name change box in Item B of the heading and attach the documents for your type of organization:

The name change is also a significant change to your organizing document, so answer "Yes" on Part VI, line 4 and describe it on Schedule O. Unlike other document changes, this one is reported with the amendment attached. See Form 990 governance questions.

A "doing business as" name isn't a legal name change. Enter a DBA on the DBA line of the return.

If you file the 990-N, or want a confirmation letter

An organization that doesn't file an annual return (for example, a 990-N filer), or one that wants a letter acknowledging the new name, can report the change by letter or fax, not by phone, to IRS Customer Account Services. The letter must include:

• the organization's prior and new names
• its EIN
• the signature of an officer or trustee, with the capacity in which they sign (for example, "Jane Doe, President")
• the same supporting documents shown in the table above

The IRS can then issue an affirmation letter showing the new name and confirming your exempt status, which is useful for banks, grantmakers and state agencies.

Change the name with your state first. The IRS wants proof the state accepted the amendment.

A new address

An exempt organization that moves must report the new address on its next annual return or notice (Form 990, 990-EZ or 990-N), checking the Address change box in Item B of the 990 or 990-EZ.

If you don't want to wait for the next return, you can also:

• file Form 8822-B, Change of Address or Responsible Party, Business, checking the box for a tax-exempt organization; or
• call IRS customer service.

Either way, the IRS says you must still report the change on your next annual return. Form 8822-B generally takes 4 to 6 weeks to process. If the move happens after you have filed the year's return, Form 8822-B is the way to update the record.

Two cautions:

• A new address on Form 8868 doesn't update your record. The extension form's instructions say to use Form 8822-B instead.
• Don't use your payroll company's address. The Form 990 instructions warn that IRS correspondence goes to the address of record. A third party can get copies of notices through Form 8822-B, a Form 2848 power of attorney or Form 8655.

A missed notice can be expensive. See IRS notices for nonprofits.

A new responsible party: 60 days

The responsible party is the individual named on your EIN record. For a tax-exempt organization, the Form SS-4 instructions say it is generally the same as the "principal officer" defined in the Form 990 instructions. Officer turnover often changes it without anyone noticing.

Any entity with an EIN must report a change in its responsible party within 60 days, on lines 8 and 9 of Form 8822-B. For this change the form is mandatory. It must be signed by an officer or an authorized representative, who attaches a power of attorney.

Separately, Item F of the Form 990 asks for the name and address of the principal officer as of the date the return is filed. If the responsible party changes after the return is filed, the instructions point you to Form 8822-B.

A new fiscal year

Many organizations change their accounting period to match a grant cycle, a school year or a parent organization.

File a short-period return

When you change your accounting period, you file a Form 990 (or 990-EZ or 990-PF) for the short period between the end of the old year and the start of the new one. On an e-filed return, the software has a change-of-accounting-period field, and you state the reason as either "Form 1128 was approved" or "Revenue Procedure 85-58 rules apply." Form 8868 also has a "change in accounting period" box if you need an extension for the short-period return.

When Form 1128 is needed

For most exempt organizations, a timely short-period return is enough, under Rev. Proc. 85-58. You must also attach Form 1128, Application To Adopt, Change, or Retain a Tax Year, only if the organization already changed its accounting period within the 10-calendar-year period that includes the start of the new short period, and it had a 990-series or income tax filing requirement at some point during those 10 years.

Other situations:

• 990-N filers report the change on a Form 990, 990-EZ or 1128, or by letter to the IRS at 1973 Rulon White Blvd., Ogden, UT 84201.
• Organizations that file only Form 990-T change their year by timely filing the 990-T.
• Organizations that file neither notify the IRS by letter.
• Central organizations changing the year for a group of subordinates must file Form 1128.

Update your bylaws if they state the fiscal year, and tell your auditor, state charity regulator and grantmakers. Our due date calculator gives the new dates. Private foundations prorate the 5% minimum investment return for a short year; see private foundation payout.

Other significant changes

The IRS wants most other changes reported on the Form 990, not in a letter to EO Determinations, which no longer issues letters confirming exempt status after such changes.

• Governing documents (purposes, board structure, dissolution clause, voting rules): Part VI, line 4, described on Schedule O. Don't attach the amended documents unless the name changed.
• New significant program services, or ending or significantly changing a program: Part III, lines 2 and 3, described on Schedule O.
• Changes of legal form or state of organization: under Rev. Proc. 2018-15, certain domestic 501(c) organizations don't need a new exemption application. Check the procedure before reorganizing.

990IRS.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.