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Posted on January 9, 2014

Beginning in 2011, thousands of nonprofits began losing their 501(c)(3) tax-exempt status for failing to file Form 990s. The IRS sent many reminders and warnings but they were never received by organizations that had not updated their contact information with the IRS. In an effort to help organizations keep their contact information current, the IRS has unveiled a new Form 8822-B.

Effective January 1, 2014, organizations must use Form 8822-B to notify the IRS of a change of address or the identity of a “responsible party”. Form 8822-B must be filed within 60 days of the change. An updated Form 8822-B is available on IRS.gov.

Organizations designate a “responsible party” when they file for an Employer Identification Number (EIN). The responsible party should be someone who will make sure the organization receives any communication from the IRS (such as the Executive Director or the Board Chair). If the person designated as the responsible party at the time of filing the EIN is no longer affiliated with the organization, use form 8822-B to let the IRS know the new contact. Also use the form to report any address changes to the IRS.

And while you’re at it, make sure the contact information and Registered Agent your organization has on file with the Georgia Secretary of State’s office is current. If it’s not, you will miss communications from the Secretary of State including reminders about annual corporation registration deadlines.