Keep the IRS Informed

If your organization is changing its mailing address, you must inform the IRS of the new address.  In addition, you are required to notify the IRS if the organization has changed the person designated for receiving any communications the IRS needs to send to your organization.  In an effort to help organizations keep their contact information current, the IRS has just published a new form: Form 8822-B, Change of Address or Responsible Party - Business.

Beginning January 1, 2014, tax-exempt organizations must use Form 8822-B to notify the IRS of a change of address or the identity of its “responsible party.” Form 8822-B must be filed within 60 days of the change.

Your organization’s "responsible party" is the person your organization first identified as the responsible party when it filed a Form SS-4 requesting an Employer Identification Number (EIN). If that person is no longer affiliated with the organization, you should complete Form 8822-B to inform the IRS about the name of the new responsible party and his or her contact information.