New Treasurer? How to Update Your Nonprofit's Officer, Address and Responsible Party with the IRS
Reviewed · First published · 6 min read
Most small nonprofits change officers every year or two. The new treasurer gets the checkbook and the bank login. What usually doesn't get handed over is the IRS's picture of the organization, which still shows an old mailing address and a principal officer who left two years ago.
That matters more than it sounds. IRS reminder notices and the revocation letter go to the address on file. Your e-Postcard is public, so donors and grant makers who look you up see the officer you reported. And the person the IRS treats as in control of your EIN may be someone who has moved away.
This guide covers the three things the IRS keeps about you, which form updates each one, and a short handover checklist.
The three things the IRS keeps on file
| What | Where the IRS gets it | How you update it |
|---|---|---|
| Mailing address | Your annual return or e-Postcard | Next Form 990-N or 990-EZ; Form 8822-B or a phone call if you need it sooner |
| Principal officer (990-N) or officers list (990-EZ) | Your annual return or e-Postcard | Your next Form 990-N or 990-EZ |
| Responsible party for the EIN | Your EIN application (Form SS-4) | Form 8822-B, within 60 days of the change |
The legal name is a fourth item, but it works differently; it is covered further down.
1. Mailing address
The IRS says an exempt organization that changes its address must report the change on its next annual return or notice, such as Form 990-N or 990-EZ.
- On the 990-N, the IRS says to simply enter the new mailing address.
- On the 990-EZ, there is an Address change box in the heading. The instructions say to check it if the organization changed its address and hasn't already reported it on its most recent Form 990, 990-EZ or 990-N, or in correspondence to the IRS.
If you need the IRS to have the new address sooner, for example because your next filing is months away and you are expecting a letter, you can also file Form 8822-B or call the IRS. The IRS adds that you must still report the new address on your next annual return, even if you already reported it another way.
A practical tip: use an address that survives officer changes. That might be a PO box, the school or club's own address, or a parent organization's address if your bylaws allow it, rather than the treasurer's home.
2. Principal officer
The e-Postcard asks for the name and address of a principal officer. The IRS describes this as usually the president, vice president, secretary or treasurer, often as named in your bylaws.
There is no separate form for a new officer: you report whoever holds the role when you file. Since e-Postcards are public and searchable through Tax Exempt Organization Search, filing on time with the current officer is how you keep that record up to date.
On the 990-EZ, Part IV lists every officer, director, trustee and key employee who served at any time during the tax year, even if unpaid. If your treasurer changed mid-year, both the outgoing and incoming treasurer belong on that year's list.
3. Responsible party
This one is easy to miss because it never shows up on your annual filing. When your organization applied for its EIN, someone was named as the responsible party: the person who controls, manages or directs the organization and its funds. The IRS says that for a tax-exempt organization this is usually the principal officer, and it must be a person, not another organization. The EIN application also took that person's taxpayer ID number.
When the responsible party changes, the IRS says to report it on Form 8822-B within 60 days, and send it to the address shown on the form. If you haven't received a confirmation letter within 60 days, the IRS says to mail a copy of your Form 8822-B marked "Second Request".
For a PTA or club, a good rule is to file Form 8822-B whenever the person named as responsible party stops being the one in charge. If nobody knows who that is, ask the officers who applied for the EIN.
What about a new legal name?
A name change is the one update you can't make just by filing. The IRS says that if your organization changed its legal name, you must tell the IRS and send supporting documents before filing your e-Postcard, and do it as far ahead of the deadline as you can. If the IRS hasn't sent an affirmation letter with the new name by the time your filing is due, you must file a paper Form 990 or 990-EZ for that year and report the change there.
990.tax fills in your legal name from the IRS record, so settle a name change with the IRS first. A new "doing business as" name is different: you can list it on the e-Postcard.
Why it matters: three missed years
New treasurers often don't know the e-Postcard exists. The IRS says that an organization that fails to file a required Form 990, 990-EZ or 990-N for three consecutive years automatically loses its tax-exempt status, on the due date of the third missed year. The revocation letter goes to the address the IRS has on file. If that's a former officer's house, the first sign may come much later, from a donor or a bank.
If you have just taken over, check two things today:
- Are we still exempt? Search your name or EIN with our revocation lookup.
- What's due, and when? Find your tax year in the bylaws and run it through the due date calculator. The 990-N and 990-EZ are due by the 15th day of the 5th month after the year ends.
If a year or two was missed, file them now; see how to file a past-due 990-N. If the group has already been revoked, see how to get your status back.
A handover checklist for outgoing and incoming treasurers
- EIN and IRS letters. The EIN confirmation letter, the IRS determination letter, and any group exemption letter from your parent organization (group exemption numbers).
- Tax year. Calendar or fiscal, and the next due date.
- Last filing. A copy of the last 990-N or 990-EZ, and the login for wherever it was filed. Use an organization email, not a personal one.
- Which form. Whether gross receipts are still normally $50,000 or less (990-N or 990-EZ?).
- Responsible party. Who is named on the EIN, and whether a Form 8822-B is needed.
- State filings. California groups also file with the FTB and the Attorney General; see the California filing overview.
Our filing guides for PTAs and PTOs, booster clubs and service clubs add notes for each kind of group.
Update the IRS with this year's filing
The simplest way to update the IRS's address and officer is to file this year's return with the new details. 990.tax e-files Form 990-N and Form 990-EZ online. The 990-N asks for the mailing address and principal officer; the 990-EZ has the Address change box and the officers list. As of November 2026, 990.tax files tax years 2023 and 2024 (which tax years can I file?). There is one price per filing (pricing).
990.tax does not file Form 8822-B or name-change requests; you send those to the IRS yourself. Questions: [email protected]. 990.tax is not affiliated with the IRS.
This post is general information, not legal or tax advice.
Sources
- IRS: Change of address - exempt organizations
- IRS: Responsible parties and nominees
- IRS: About Form 8822-B, Change of Address or Responsible Party - Business
- IRS: Form 990-N FAQs - What to report
- IRS: Annual electronic filing requirement for small exempt organizations (Form 990-N)
- IRS: Instructions for Form 990-EZ (2025)
- IRS: Automatic revocation of exemption
