2025›Instructions for Form 990-T›Specific Instructions
Name and Address
2025 Inst 990-T (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
The name and address on Form 990-T should be the same as the name and address shown on other Forms 990.
10 Instructions for Form 990-T (2025)
If the post office doesn’t deliver mail to the street address and the organization has a P.O. box, show the box number instead of the street address.
Enter the room, suite, or other unit number in the applicable box.
If the organization receives its mail in care of a third party (such as an accountant or an attorney), enter on the street address line “C/O” followed by the third party’s name and street address or P.O. box.
Caution: Change of name. If the organization has changed its name, it must check the box next to “Name of organization” and also provide the following when filing this return, if it is:
A corporation, is incorporated with the state or limited liability company treated as a corporation for tax purposes (that is, not a disregarded entity)—an amendment to the articles of incorporation or articles of organization along with proof of filing with the state;
A trust—an amendment to the trust agreement with the trustee(s) signature; or
An association, or an unincorporated association—an amendment to the articles of association, constitution, by-laws, or other organizing document with signatures of at least two officers/members.
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