A non-profit organization is required to inform the Internal Revenue Service (IRS) if it intends to operate under a "Doing Business As" (DBA) name. This is necessary to ensure that the IRS has accurate records of the organization's operations and can properly administer tax laws.

The IRS requires non-profit organizations to report any changes to their names or addresses. This includes any DBA names that the organization may use in the course of its operations. The organization should report this information on its annual return (Form 990), or by sending a letter to the IRS. The letter should include the organization's full legal name, Employer Identification Number (EIN), and the new DBA.

Sunriver expressly omitted reporting DBA SHARC on Form 990 on the 2012 tax return and any year thereafter, registered with the state registry https://egov.sos.state.or.us/br/pkg_web_name_srch_inq.show_detl?p_be_rsn=1542111&p_srce=BR_INQ&p_print=FALSE

The DBA is simply a name that the organization uses for business purposes. However, the IRS still needs to be informed of this name to ensure accurate record-keeping.