New Fein Number?

I asked the attorney if we needed a new fein number after the tunover. Here is his reply "The FEIN number that has been used in the past should be acceptable to use in the future. This should be confirmed with your accountant. However, the FEIN number was set up for the Association and the only change has been the incorporation of the Association as a not for profit." The accountant did the federal taxes using 1120H for year 2009 and 2010. Before i ask the accountant I would like your opinion.
Thanks

Michael when a developer starts an HOA the first step is to incorporate it, usually with the name of the HOA i.e. Happy Daze Home Owners Association. This corporation is registered with the Secretary of State's office and the IRS to receive its EIN. The EIN is specific to the name of the corporation and remains even though the ownership of the corporation passes from the developer to the homeowners.

This is from the IRS website:

Corporations

You will be required to obtain a new EIN if any of the following statements are true.

* A corporation receives a new charter from the secretary of state.
* You are a subsidiary of a corporation using the parent's EIN or you become a subsidiary of a corporation.
* You change to a partnership or a sole proprietorship.
* A new corporation is created after a statutory merger.

You will not be required to obtain a new EIN if any of the following statements are true.

* You are a division of a corporation.
* The surviving corporation uses the existing EIN after a corporate merger.
* A corporation declares bankruptcy.
* The corporate name or location changes.
* A corporation chooses to be taxed as an S corporation.
* Reorganization of a corporation changes only the identity or place.
* Conversion at the state level with business structure remaining unchanged.