---
title: "List an address or responsible-party change for Form 8822-B"
url: "https://ailawframework.com/practice/not-for-profit-charities-and-associations/notify-the-charity-regulator-of-changes-to-responsible-people-name-addre/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A35-F20261018-1-US"
practice_area: "Not-for-Profit, Charities & Associations"
tier: "red"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# List an address or responsible-party change for Form 8822-B

> From the file, list the old and new mailing address, the old and new business location, and the name of any responsible party the file says has changed, with the date of that change if the file states it.…

Canonical page: https://ailawframework.com/practice/not-for-profit-charities-and-associations/notify-the-charity-regulator-of-changes-to-responsible-people-name-addre/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Not-for-Profit, Charities & Associations](https://ailawframework.com/practice/not-for-profit-charities-and-associations.md) |
| Human involvement | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | From the file, list the old and new mailing address, the old and new business location, and the name of any responsible party the file says has changed, with the date of that change if the file states it. Do not complete Form 8822-B, and do not count 60 days unless the file states the date the responsible party changed. |
| What the lawyer must review | You complete and file any Form 8822-B. The IRS about-page says Form 8822-B is used by a business or other entity that has an employer-identification-number application on file, to notify the Internal Revenue Service of a change in the business mailing address, the business location, or the identity of the responsible party. Changes in responsible parties must be reported within 60 days. The exempt-organisation change-of-address page says an organisation that has changed its address must report the change on its next annual return or information notice, such as Form 990, Form 990-EZ, or Form 990-N, and may also report it on Form 8822-B, by calling the Customer Service Center, or when requesting an affirmation letter. The address must still be reported on the next annual return even if it was reported separately. Neither page states a duty to notify a change of name or of a governing document, and neither defines responsible party. The 60 days are stated for a change of responsible party, not for an address-only change. |
| Written for | United States |
| Applies to | [Notify the charity regulator of changes to responsible people, name, address or governing document](https://ailawframework.com/practice/not-for-profit-charities-and-associations/notify-the-charity-regulator-of-changes-to-responsible-people-name-addre.md) |

## Checking plan

- What the AI does: From the file, list the old and new mailing address, the old and new business location, and the name of any responsible party the file says has changed, with the date of that change if the file states it. Do not complete Form 8822-B, and do not count 60 days unless the file states the date the responsible party changed.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not notify a change of name or of a governing document from these two pages. Neither page states that duty.
- Do not apply the 60 days to an address-only change. The about-page states those days for a change of responsible party.
- The about-page does not define responsible party. Record only a person the file already describes in those words.

## Sources

- [IRS, about Form 8822-B, change of address or responsible party](https://www.irs.gov/forms-pubs/about-form-8822-b) (checked 2026-10-22)
- [IRS, change of address for an exempt organisation](https://www.irs.gov/charities-non-profits/other-non-profits/change-of-address-exempt-organizations) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Diary for notifying the ACNC of changes to charity details](https://ailawframework.com/precedents/not-for-profit-charities-and-associations/acnc-change-notification-diary.md) | Checklist | Yellow | Diary of changes the ACNC notifying page says must be lodged, and whether the charity has 28 or 60 days, depending on size. It records the date the charity became aware. It does not submit the form. |

Signed-in accounts can read the full text of each one.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*