Q&A #138 – How do nonprofits report a change of address to the IRS?
Question: My nonprofit organization recently changed our headquarters address. Are we required to submit a form notifying the IRS, or can we wait until we file our next Form 990?
Answer: Nonprofits may, but are not required to, report a change of address to the IRS using Form 8822-B. Alternatively, a change of address may instead be reported on the organization’s next Form 990 by checking the “address change” box in Column B on the left side at the top of page 1.
The decision whether to use Form 8822-B to report a change of address or wait for the next Form 990 usually depends on how soon you will be filing the Form 990. If it will be more than a couple of months before the next Form 990 is filed, then it is generally advisable to file Form 8822-B to ensure that important IRS communications impacting an organization’s tax-exempt status or potential tax liabilities are received timely.
Note, however, that there is one use of the Form 8822-B that is not optional. If an organization changes its “responsible party” (generally, the same person identified as the “principal officer” in Column F at the top of the page 1 of the Form 990) then a Form 8822-B must be filed within 60 days of this change. However, this requirement does not apply to a change of address.
Be aware that notifying the IRS of a change in address is only one step in the process. Organizations will also likely need to notify state tax and employment agencies, the corporations division of the secretaries of state where the organization is incorporated or registered as a foreign corporation, the applicable state charitable registration authorities, other state, city, or county licensing agencies, etc.
Planning Tip – If your organization is changing its office address, make sure to check the registered agent records in the state(s) where the organization is incorporated or registered as a foreign corporation. It is common for current officers or employees to serve as registered agent at the organization’s office address, so a change in office address may require filing a change in registered agent or registered office form. It is worth considering using a commercial registered agent company to avoid these and other hassles.
And, of course, do not forget to notify banks, insurance companies, grantors, service providers, and other persons and vendors with whom your organization does business.
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