Church Name Change Guidelines

1. Secure approval of the LBA.
2. Secure approval of the DBA (Disc. 1233:30), (even before congregational approval, as it is less embarrassing and problematic, should the DBA say “no” before the congregational approval rather than afterward).
3. Secure congregational approval (the membership).
4. A district administrator can make the change at TWCHub by simply entering the new name into the field title “Legal Name/Name with EIN.” In the Notes section, list the date of when the DBA approved the change. The system will automatically capture the name change for future IRS reporting done by the Communication & Administration Division (General Secretary’s office).
5. A new 501(c)(3) certification will be issued by the Communication & Administration Division (General Secretary’s office) reflecting the new name change. A church name change does not require a new EIN number. The church’s current Employer Identification Number (EIN) remains the same.
6. The local church needs to notify the IRS Wage & Investment Division regarding of its name change, (see template on next page). This template letter can be copy/pasted to the church letterhead and sent to the appropriate IRS location. (See IRS Notification Letter Template)
7. The church should always use its legal name when buying and selling property, on bank accounts, and other legal transactions.
8. The local church must be sure records at the local county recorder’s office (or similar entity) are kept current with the name changes. Future property transactions can become quite complicated (delayed, requiring additional legal transactions) when deeds, abstracts, mortgages, etc., are not kept current with name changes. The local county office will be able to provide the proper forms to fill out in order to register a name change or give advice on the steps to take.

Revised 1-12-23