Disclaimer: This is general tax advice so don’t sue me.
I have met a lot of churches that have changed their name recently. A name change can be exciting, but it is a lot of administrative work! Think about how many places you have to notify of your name change.
How do you update your name with the IRS. This is one I would be tempted to skip because, surprisingly, there is not a form for changing then name of your church or nonprofit with the IRS. So how do you change your church’s name with the IRS?
The Long Way
If you read the instructions from the IRS, here’s the official method:
- Gather Documents: If your church is incorporated, you’ll need a copy of the amended Articles of Incorporation showing the name change. For an unincorporated church, there should be meeting minutes or a filing with the Secretary of State or maybe updated bylaws.
- Write a Letter: Using church letterhead, write a letter to the IRS. The letter should be from the chair of the Trustees or the Church Board. Make it short and simple. For example, “Dear IRS, Our church is changing its name. Our old name is First Church. Our new name is Second Church. Our EIN is 99-1234567. Sincerely, Pat Johnson, President of Trustees”
- Send to IRS: Send letter and a copy of the documents to:
Internal Revenue Service
TE/GE Exempt Organizations
Room 6403
PO Box 2508
Cincinnati, OH 45201 - Wait and Hope: Not sure how long this will take or if it will just end up in a pile somewhere.
The Shortcut
The shortcut sounds like an acceptable way as well. The shortcut is to just apply for a new EIN with the new name. The IRS says you are not required to obtain a new EIN when you change your name, but it also doesn’t say not to.
- Watch my Video on Applying for an EIN: https://youtu.be/Bs2vq27RWT0
- Go Online: Go to the IRS’s EIN Application Website. Follow my instructions until…
- When asked Why: You’ll be asked why you are applying for a new EIN. Unless you’re a new church or had to reincorporate, choose “Banking Purposes.” Choose a date to make the switch. I usually like January 1st.
- Complete the Application: You’ll get your new EIN on IRS letterhead in a couple of minutes.
- File Final Form 941: If your church has employees and has been filing Form 941 or Form 944, on page 3, check that your business is closing and what your final date is. If you only issue 1099’s instead of W-2’s to people working for your church, you can skip this step.
Useful Links
- Applying for New EIN: https://jctaccounting.com/2022/12/02/walkthrough-applying-for-church-ein/
- IRS Instructions on Name Change: https://www.irs.gov/charities-non-profits/charitable-organizations/change-of-name-exempt-organizations
- IRS Mailing Address for Name Changes: https://www.irs.gov/charities-non-profits/contact-irs-exempt-organizations
- IRS Instructions on when to get EIN: https://www.irs.gov/businesses/small-businesses-self-employed/do-you-need-a-new-ein
- Form 8822-B to change address or responsible person: https://www.irs.gov/pub/irs-pdf/f8822b.pdf
- Form 941 (Closing old EIN): https://www.irs.gov/pub/irs-pdf/f941.pdf