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Why is a "dba" (Doing business as) required from the IRS for a name change? Can a State-issued "dba" be used instead of the IRS "dba"?

OPM will accept a "dba" issued by the IRS or the State. If a nonprofit organization elects to do business under a name different from the one on their IRS 501(c)(3) determination letter, they must obtain a "dba" through either the IRS or the State and submit it with their application. While a charitable organization's eligibility status will not be decided based on the name, the name by which it is listed in the CFC Charity List, should it be found eligible, will depend on official documentation from the IRS or State sources. Additionally, ALL charitable organizations are required to include their Employee Identification Number (EIN) in their 25-word statement regardless of whether they are listed under their legal name or a "dba".

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