Changing Your Nonprofit’s Address With the IRS

A nonprofit’s primary mailing address is one of the most likely things to change over time.  The reasons can vary from a change in facilities location (if any), or a board member, whose address has been used for legal purposes, rolling off the board.  There are many possibilities.  There is also more than one remedy.

Change It When Filing Form 990

This is probably the easiest solution.  Assuming there is no reason to get it changed quickly, simply using the new address when your annual Form 990 is prepared, and checking the “Change of Address” box on page one of the return, is usually sufficient.  The IRS will update its records once the return is processed, and all new mail from them will go to the new address.

Use Form 8822-B

The other way you can change your address on file with the IRS is to prepare and mail Form 8822-B.  The filing is not to be sent along with another return, but rather, sent on its own.  Also it is not recommended to use this form AND marking the change of address box on Form 990.  Pick one way or the other.

PRO-TIP

For reasons that are unknown, using Form 8822-B is a fairly hit-or-miss prospect.  We’ve seen the IRS change the address properly at times, and not on other occasions.  By contrast, however, changing it with the filing of Form 990 seems to work virtually every time.  Sometimes patience is a virtue.

State Considerations

The situation with updating your state of incorporation is similar.  It is probably most convenient to simply update the state when filing your corporation annual report.  Changing your address does not require you to amend your Articles of Incorporation or Charter.  The state will update your nonprofit’s address of record once it processes your annual report.