Form 8822-B is an IRS form that needs to be filed when there is either a change in treasurer, or if the official mailing address (if the club has a PO Box, for example) of the club changes.
According to the instructions on the form, it should be sent in separate from the tax returns.
While the instructions for the form state that there is no penalty for not filing, they do point out that not filing means "you may not receive a notice of deficiency or a notice of demand for tax. Despite the failure to receive such notices, penalties and interest will continue to accrue on any tax deficiencies."
With this in mind, we suggest to file as soon as possible once a new treasurer has been elected.
Further instructions, including where to file, are available by downloading the form from the myICLUB.com taxes page, or by clicking here.