The Internal Revenue Service has announced a change in leadership in the office of its top charity regulator.

Steven T. Miller, who has served as commissioner of the IRS’s Tax Exempt and Government Entities Division since 2004, will now become commissioner of the tax agency’s Large and Mid-Size Business Division.

Mr. Miller will be replaced by Sarah Hall Ingram, whose IRS experience includes service from 2004 to 2006 as deputy commissioner of the Tax Exempt and Government Entities Division.

The Tax Exempt and Government Entities Division oversees the administration of tax law for nonprofit organizations, retirement plans, and federal, state, and local governments.