State Updates – Corporate changes
Nonprofit corporate changes occur on a state level.
So, if the organization changes its name, address, or registered agent, or adopts amendments to its Articles of Incorporation, it is required to file notice of the changes with the Secretary of State and pay the applicable fees. Each state has different forms and fees to make this change.
First, the board of directors (and/or members) must approve the name changes and/or amendments to the articles. After that approval, the organization should file the changes and/or amendments with the state as soon as possible.
The changes are in effect only after filed in the state office.
If the organization does not update the state office, the Secretary of State may involuntarily dissolve the organization. A nonprofit organization might not receive copies of important correspondence for notice of lawsuits if it does not have a current address or registered agent on file with the state agency.
IRS Updates – Address Change
After your nonprofit organization changes its address, it will use Form 8822-B to notify the IRS of a change of address or the identity of a responsible party. Additionally, you can update the IRS of your organization’s new address when your tax-exempt organization files its next IRS Form 990.
Form 8822-B must be filed within 60 days of the change.
An updated Form 8822-B is available on IRS.gov. There is a box on the form that exempt organizations must check.
IRS Updates – Name Change
You must notify the IRS of changes in the name and significant changes to the articles of incorporation. You should notify the IRS exempt organizations manager or send the updated information with the organization’s next IRS Form 990.
Need some help with your nonprofit name or address change?
The Cullinane Law Group exclusively serves nonprofits, social enterprises, tax-exempt organizations, and socially-responsible businesses. We’d love to help you and your organization!
