Nebraska Revised Statute 21-1931
(a) A corporate name may not contain language stating or implying that the corporation is organized for a purpose other than that permitted by section 21-1927 and its articles of incorporation.
(b) Except as authorized by subsections (c) and (d) of this section, a corporate name shall not be the same as or deceptively similar to, upon the records of the Secretary of State, any of the names referenced in subdivisions (b)(1) through (5) of this section:
(1) The corporate name of a nonprofit or business corporation incorporated or authorized to do business in this state;
(2) A corporate name reserved or registered under section 21-231, 21-232, 21-1932, or 21-1933;
(3) The fictitious name of a foreign business or nonprofit corporation authorized to transact business in this state because its real name is unavailable;
(4) A trade name registered in this state pursuant to sections 87-208 to 87-219.01; and
(5) Any other business entity name registered or filed with the Secretary of State pursuant to Nebraska law.
(c) A corporation may apply to the Secretary of State for authorization to use a name that is deceptively similar to, upon the Secretary of State's records, one or more of the names described in subsection (b) of this section. The Secretary of State shall authorize use of the name applied for if:
(1) The other corporation or business entity consents to the use in writing; or
(2) The applicant delivers to the Secretary of State a certified copy of a final judgment of a court of competent jurisdiction establishing the applicant's right to use the name applied for in this state.
(d) A corporation may use the name (including the fictitious name) of another domestic or foreign business or nonprofit corporation or business entity that is used in this state if the other corporation or business entity is incorporated or authorized to do business in this state and the proposed user corporation:
(1) Has merged with the other corporation or business entity;
(2) Has been formed by reorganization of the other corporation or business entity; or
(3) Has acquired all or substantially all of the assets, including the name, of the other corporation or business entity.
(e) The Nebraska Nonprofit Corporation Act does not control the use of fictitious names.