An exempt organization that is required to file Form 990 or Form 990-EZ must report name, address, structural and operational changes on its annual information return.
Reporting name or address changes to the EO Determinations Office as part of a request for a current letter using the new name or address does not relieve the organization from reporting the changes on its annual return.
An organization that is not required to file Form 990 or Form 990-EZ may report the changes to the EO Determinations office.
TIP: An organization reporting on Form 990-EZ or to EO Determinations must attach copies of any signed or state certified articles of incorporation, or association, constitution or trust instrument or other organization document, or the bylaws or other governing document showing changes. If signed or state certified copies of a governing document are not available, an authorized officer may certify that the governing document provided is a complete and accurate copy of the original document.