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.