EO Operational Requirements: Notifying IRS of Changes in Name or Address
What must an exempt organization do if its name or address changes?
If the organization files an annual return (such as Form 990 or 990-EZ) it must report the changes on its next return. To report a change in an organization's name, see Change of Name -Exempt Organizations. For information about reporting an organization's address change, see Change of Address - Exempt Organizations. The EO Determinations Office can issue an affirmation letter showing an organization's new name and/or address and affirming the section of the Internal Revenue Code under which IRS records show the organization as tax-exempt and whether contributions to the organization are deductible.