Incorporating is usually a good idea, but doing so creates a new legal entity.

If you incorporate AFTER you are already a 501(c)(3) Public Charity, then you would have to file - and pay the fee - with the IRS again regain that status.

Thanks!

We are not incorporated - though we are trying to figure out if we should.

Actually, it's not a big deal. You shouldn't have to file again or pay the fee.

If you are not incorporated, you just need to send the IRS some formal notification. For example: a resolution signed by your board or copies of your new (signed) organizing instrument. Something like that with a cover letter should suffice.

If you are incorporated, you need to handle the change with the state first and then send the IRS your amended articles of incorporation.

If you are about to file your 990, you can probably handle it with that paperwork. Note the block in the header area ( on the first page for name change .

I'll copy in the contact info below. Good luck!

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You may direct your technical and procedural questions concerning charities and other non-profit organizations to IRS Tax Exempt and Government Entities Customer Account Services at (877) 829-5500 (toll-free number).

If you prefer to write, you may write us at:

Internal Revenue Service
Exempt Organizations Determinations
P.O. Box 2508
Cincinnati, OH 45201

[ 09-02-2006, 12:16 AM: Message edited by: JHB ]

send the bill to the school?

Our schools name was changed over the summer. Our PTO just recieved out 501c3 last year. I've been looking over the legalities of changing our name. We're going to have to shell out another $500 to change the name aren't we? UGH!

Anyone been through this to give pointers on making this process as simple as possible?

Thanks!