Why officer changes cause filing gaps
Many of a small club's government accounts are tied to a person, not to the club. The AG Charity Portal is based on individual email addresses. The 990-N is submitted through a Login.gov or ID.me account. The raffle permit names three responsible members. When those people rotate off, the club can lose access without anyone noticing until a deadline passes.
Who to notify, and how
| Who | What changes | How |
|---|---|---|
| Bank | Authorized signers and online banking users | Board resolution or minutes; the bank's signature card process |
| IRS | Responsible party (if it changed) | Form 8822-B within 60 days of the change |
| IRS | Principal officer on the 990-N | Reported on the next 990-N; make sure the filer can sign in |
| Attorney General | Officers and the people who can file Form PC | New officers create their own Charity Portal accounts; update officer details on the next filing |
| Town or city clerk | Any of the three people named on the raffle permit | Notify the clerk promptly; the statute requires notice of any change in the application's facts |
| Secretary of the Commonwealth | Officers and directors (incorporated clubs only) | The November 1 annual report lists them |
| Payment apps and vendors | Account owners and blanket ST-5 contacts | Update ownership and contact details |
The IRS responsible party
When a club obtains an EIN, the application names a responsible party. Form 8822-B, Change of Address or Responsible Party – Business, is how you tell the IRS that it changed, and the IRS says changes in responsible parties must be reported within 60 days.
Not every new treasurer is a new responsible party. Look at who was named when the EIN was obtained, or on the last Form 8822-B. If that person has left the club, file the form.
While you are at it, confirm the club's mailing address with the IRS. IRS notices, including reminders about missed filings, go to the address on file.
The raffle permit
The raffle statute requires the permit holder to notify the permitting authority right away if any fact in the application changes, and the application names the three officers or members responsible for the raffle. Those three people also certify the annual report to the clerk. If one of them leaves, tell the clerk, and make sure whoever certifies the report was actually involved.
Accounts that should belong to the club, not a person
Some logins will always be personal: the Charity Portal and Login.gov or ID.me accounts are tied to an individual by design. Everything else should be set up so the club, not a volunteer, controls it. When a treasurer leaves, these are the accounts most often lost:
- A club email address used for the bank, payment apps and vendors, with at least two officers able to reach it
- Payment-app accounts (Venmo, Square, PayPal) opened in the club's name with its EIN
- The club's website domain and any online store
- Bookkeeping software, with the club as the subscriber
- A shared folder holding the permanent records, minutes and prior returns
Keep a written list of every account, who can access it, and how access is transferred. Do not keep passwords in the minutes or the shared folder; use a password manager the club controls or pass them over in person.
A handover order that works
- 1.At the meeting where officers change, record the change in the minutes and authorize the new bank signers.
- 2.Visit the bank together to update signers and online banking access; remove departing officers.
- 3.Have the new treasurer create a Charity Portal account and confirm access to the club's filings.
- 4.Confirm who will submit the next 990-N, and that their Login.gov or ID.me account works.
- 5.Check whether the responsible party changed; if so, file Form 8822-B within 60 days.
- 6.Notify the clerk of any change among the raffle permit's named members.
- 7.Move payment-app ownership, domain and email accounts to club-controlled logins.
Where we come in
Murphy can prepare a handover package: reconciled books, an open-items list, the compliance calendar and a list of every account the club holds. We give you a scope and a price in writing before anything starts.
Figures on this page were checked against the IRS and Massachusetts sources listed alongside on 28 Sep 2026. They change — confirm the current amount before relying on one.
General information for owner-led businesses, not advice for your specific situation. Tax and accounting rules change, and how they apply depends on facts particular to your business. Talk to us — or to another qualified professional — before acting on anything here.
