Yes. But it is not a good idea and I certainly would not recommend doing it intentionally. Corporate names are a matter of state law, and because the states don’t talk to each other about such matters, a for-profit incorporated in one state could have the same name as a nonprofit incorporated in another. We have seen situations in which a state will not register an out-of-state company with an identical name as an in-state company to do business in the state, but It might be possible to have two separate organizations use the same name on the records of one state if the first user gives consent to the second user.

 

If two organizations were using the same name and operating in the same area, it would clearly lead to confusion. There might be situations in which one of the organizations could be accused of misrepresentation. If the entities are affiliated, there might be other situations in which the use would be deemed a private benefit from the nonprofit to the for-profit that could cause loss of exempt status. 

 

Normally, organizations fight to avoid this type of confusion. It is hard to imagine an appropriate reason why one would want to create it intentionally.