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    You are at:Home»Governance & Unity News»NOTICE: IRS Sending Letters to Parishes

    NOTICE: IRS Sending Letters to Parishes

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    By Webmaster on September 1, 2021 Governance & Unity News, Governance Top Stories
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    Source: Assembly of Canonical Orthodox Bishops of the USA

    The following information is provided by the Legal Matters Committee of the Assembly of Canonical Orthodox Bishops of the United States of America for the benefit of Orthodox Christian parishes and organizations throughout the country.

    The Internal Revenue Service (IRS) is in the process of contacting businesses and organizations (including churches) that have Employer Identification Numbers (EINs) to remind these entities to notify the IRS within 60 days of any change to the organization’s “responsible party” information. The IRS began sending notices to organizations in August.

    The “responsible party” for an entity is the individual who “controls, manages, or directs” the entity and the disposition of its funds or assets. For Orthodox parishes, the responsible party should generally be the parish rector or the lay chair of the parish council, and this information should be updated whenever a change occurs. The IRS refers to this as a “key security issue,” noting that the “responsible party” information is often outdated or incorrect.

    To update responsible party information, an organization must file Form 8822-B, Change of Address or Responsible Party – Business.

    For additional information, see the IRS press release on the subject

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