As of January 1, 2014, any person assigned an employer identification number (EIN) by the IRS will be required to report a change in "responsible party" using Form 8822-B. For churches and small businesses not registered with the Securities and Exchange Commission, the responsible party is "the person who has a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the individual, directly or indirectly, to control, manage, or direct the entity and the disposition of its funds and assets."
Most churches and businesses presumably have not filed updated information with the IRS since obtaining an original EIN, so those entities will be required to file Form 8822-B by March 1, 2014. IRS information regarding penalties and extended deadlines has been vague. We would recommend that ministries and business owners review their original EIN filings (Form SS-4) and file Form 8822-B based on any changes in responsible party since the original SS-4 filing. Going forward, any change in responsible party should be reported to the IRS on Form 8822-B within 60 days of the change.