Effective January 1, 2014, any entity with an Employer Identification Number (EIN), including a nonprofit organization, must use Form 8822-B to notify the IRS of a change of (i) a mailing address, (ii) a business location or (iii) the identity of a "responsible party". An organization’s original "responsible party" was the individual or entity named on the Form SS-4 application that was filed to obtain its EIN. The instructions to Form 8822-B define a responsible party as "the person who has a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the individual, directly or indirectly, to control, manage, or direct the entity and the disposition of its funds and assets." If the person originally designated as the responsible party at the time of filing the EIN is no longer affiliated with the organization or no longer fits that definition, then the organization should use Form 8822-B to let the IRS know.
Form 8822-B must be filed within 60 days of the change. If such a change occurred before January 1, 2014, and the entity has not previously notified the IRS in some other manner, Form 8822-B must be filed before March 1, 2014.