The 57-year-old Texas-raised computer scientist made the change in late 2021 following her divorce last year from Microsoft Corp MSFT.O co-founder Bill Gates, the newspaper said, citing people familiar with the matter.
The couple had pledged in 2010 to give the bulk of their fortune to the Bill & Melinda Gates Foundation, which was founded in 2000 and spent $US55 billion ($NZ81 billion) in its first two decades, with a focus on combating poverty, inequity and disease.
A foundation spokesperson declined to comment beyond what French Gates outlined in her latest Giving Pledge letter, which she posted separately from Bill Gates.
"I recognise the absurdity of so much wealth being concentrated in the hands of one person, and I believe the only responsible thing to do with a fortune this size is give it away - as thoughtfully and impactfully as possible," she wrote.
