[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303757-105":53,"doc-detail-303757-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","keeping-the-irs-updated-on-routine-foundation-administrative-matters","Keeping the IRS Updated on Routine Foundation Administrative Matters","","This bulletin outlines routine but critical administrative actions private foundations should take to keep the IRS informed and maintain good standing. It explains when and how to file Federal Form 8822-B for address and responsible party changes, how to report changes to governing instruments through Federal Form 990-PF, and key maintenance steps for EFTPS account activity. It also covers when Federal Form 8940 is needed for miscellaneous determinations and advanced approvals.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/keeping-the-irs-updated-on-routine-foundation-administrative-matters/303757/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/keeping-the-irs-updated-on-routine-foundation-administrative-matters/303757.png","ImageObject",442,249,{"name":88,"@type":89},"Ezra","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of Federal Form 8822-B for private foundations?","Question",{"text":108,"@type":109},"Federal Form 8822-B notifies the IRS of changes to a foundation’s mailing address or business location and/or the responsible party. Timely filing helps ensure IRS correspondence reaches the foundation and supports compliance.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How should a foundation report changes to governing instruments or incorporation documents?",{"text":113,"@type":109},"When governing instruments, articles of incorporation, bylaws, or similar instruments change, the foundation should notify the IRS via its annual return using Federal Form 990-PF. Tax preparers should reflect the change and attach a conformed copy of the amended document(s).",{"name":115,"@type":106,"acceptedAnswer":116},"When is Federal Form 8940 required and what should the foundation do before submitting?",{"text":117,"@type":109},"Federal Form 8940 is used to request advanced approval for items such as scholarship procedures, certain set-asides, voter registration activities, reclassification, voluntary conversion, and termination of private foundation status. For new or significantly changed programs, the foundation should work with legal counsel and tax preparers to ensure changes are properly communicated to the IRS.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303757,1790131205,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},1099514068035,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","March 2024  \nPrivate Foundations Bulletin  \nKeeping the IRS Updated on Routine Foundation Administrative Matters  \nBy Freskida Gjetaj, Senior Associate; Jason Velardi, EA, Manager; and Michael Koenecke, CPA, Partner  \nWe all know that change is inevitable. Keeping the Internal Revenue Service (IRS) informed of applicable administrative changes to your foundation may seem bothersome, but it’s important to remember that informing the IRS in a timely manner of changes demonstrates a commitment to compliance and good governance practices. While private foundations are required by law to regularly provide accurate and current information to the IRS, above all else, regular communication helps to maintain a private foundation's good standing with the IRS and contributes to a positive relationship.  \nIn this bulletin, we present a few routine − yet important − administrative matters to help ensure your private foundation keeps the IRS up to date.  \nFederal Form 8822-B, Change of Address or Responsible Party – Business  \nFederal Form 8822-B is used by private foundations to notify the IRS of changes in its mailing address or business location and/or responsible party. Timely submission of Form 8822-B is important to ensure that any correspondence from the IRS reaches the foundation at its updated address, helping to facilitate smooth communication and compliance with regulatory requirements. A foundation should not wait until it files its annual return to notify the IRS of such changes; the form should be filed shortly after the change occurs. When completing this form for a change in address , it is important to accurately provide the previous address on file with the IRS, the new address and the effective date of the change.  \nFor a change in responsible party, it is important to note that the IRS defines a “responsible party” as the individual or entity that controls , manages or directs the private foundation and the disposition of its funds and assets. A responsible party could include a director or trustee, president or executive director who has such responsibilities and should, in most cases , also coincide with the individual who signs the foundation’s annual tax returns. Form 8822-B is not required to be filed or prepared by the foundation's tax preparers and instead can be completed by management whenever a change occurs.  \nChange in Governing Instruments, Articles of Incorporation, Bylaws or Other Similar Instruments  \nIn the event there is a change in Governing Instruments, Articles of Incorporation, Bylaws or similar instruments , a foundation is required to notify the IRS of such change via its annual return (Federal Form 990-PF) . We recommend that you inform your tax preparers as soon as a change occurs to make certain it is properly reflected on the annual return. The foundation’s tax preparers should check “Yes” for question 3, Part VI-A Statements Regarding Activities on the Federal Form 990-PF , and attach a conformed copy of the amended document(s) .  \nElectronic Federal Tax Payment System (EFTPS)  \nRegarding private foundations that utilize the Electronic Federal Tax Payment System (EFTPS) to make tax payments , it is essential to maintain regular activity (login and/or usage) to avoid account deactivation due to non-use. The EFTPS does not notify a user their account has been deactivated. If an account has been  \ndeactivated, re-enrollment is required, which can take 7-10 business days to obtain a new personal identification number (PIN) via mail. Therefore, we recommend that foundation management , a few weeks prior to any payment due date, ensure their account is still active to avoid last-minute scrambles to make“emergency” same-day payments via phone or banking institutions.  \nAdditionally, if a foundation has recently changed bank accounts or banking institutions , ensuring prompt updating of account information within the system will help to prevent payments from being rejected.  \nFederal Form 8940, Reque","cbCaiueOVEpw2BQT","https://ap.wps.com/l/cbCaiueOVEpw2BQT","pdf",251269,"English","# Federal Form 8822-B\n## Change of address or responsible party\n# Governing instruments and Federal Form 990-PF\n## Conformed copies and reporting changes\n# Electronic Federal Tax Payment System (EFTPS)\n## Maintaining login/usage and updating bank info\n# Federal Form 8940\n## Requests for miscellaneous determinations\n# Conclusion\n# Contact Us","[{\"question\":\"What is the purpose of Federal Form 8822-B for private foundations?\",\"answer\":\"Federal Form 8822-B notifies the IRS of changes to a foundation’s mailing address or business location and/or the responsible party. Timely filing helps ensure IRS correspondence reaches the foundation and supports compliance.\"},{\"question\":\"How should a foundation report changes to governing instruments or incorporation documents?\",\"answer\":\"When governing instruments, articles of incorporation, bylaws, or similar instruments change, the foundation should notify the IRS via its annual return using Federal Form 990-PF. Tax preparers should reflect the change and attach a conformed copy of the amended document(s).\"},{\"question\":\"When is Federal Form 8940 required and what should the foundation do before submitting?\",\"answer\":\"Federal Form 8940 is used to request advanced approval for items such as scholarship procedures, certain set-asides, voter registration activities, reclassification, voluntary conversion, and termination of private foundation status. For new or significantly changed programs, the foundation should work with legal counsel and tax preparers to ensure changes are properly communicated to the IRS.\"}]","Keeping the IRS Updated on Routine Foundation Administrative Matters | PDF",1789806741]