Aaron,
An organization "name change" could be considered a Corporate Reorganization under Internal Revenue Code Section
368(a)(1)(F)............"a mere change in the indentity, form, or place of organization of one corporation; or......."

Although it is true the reorganization code sections are written for the benefit of taxpayers they can also be used against taxpayers. For example, our tax exempt organization would have to submit for a new ruling if we changed our name. it probably is highly unlikely we wouldn't receive approval....but why ask for trouble?

If the membership REALLY wanted a name change it could circumvent all requirements by doing business as a dba (does business as). In other words, The Casino Chip and Gaming Token Collectors Club, Inc. dba The Collectors Club. However, I don't believe such a proposal would ever get approved by the membership.

Now where do I send my invoice?

Jim