Does a Nonprofit Need an EIN: When to Apply and How to File

Yes, a nonprofit needs an EIN. The IRS assigns this nine-digit Employer Identification Number to your organization the way a Social Security Number is assigned to a person, and you will need it before you can apply for tax-exempt status, open a bank account, or file an annual return — even if you never plan to hire an employee.¹

When You Need the Number

The most common trigger is the application for federal tax exemption under Section 501(c)(3). The IRS will not process Form 1023 or the streamlined Form 1023-EZ without an EIN already on file. The Form 1023-EZ instructions put it plainly: “You will not be able to submit this application until you have obtained an EIN,” and “an EIN is required regardless of whether you have employees.”²

Beyond the exemption application, you will use the EIN to:

Open a bank account in the organization’s name. Banks require a business tax ID, and an account should never be opened under a founder’s personal Social Security Number.³
Withhold payroll taxes and issue W-2s if you hire even one employee.⁴
File your annual Form 990, 990-EZ, or 990-N with the IRS.¹
Register for state charitable solicitation and state tax exemption, both of which typically ask for the federal EIN.

Wait Until You Are Incorporated

Do not apply for the EIN before your articles of incorporation are filed with the state. When the IRS issues the number, it presumes the organization is legally formed, and the clock starts on the three-year filing requirement. Miss three consecutive years of required returns and your tax-exempt status is automatically revoked — a countdown you do not want to start before the organization is actually operating.⁵

What to Have Ready

You apply on IRS Form SS-4.⁶ Before you start, gather:

The organization’s legal name, exactly as it appears on your filed articles of incorporation.
The mailing address where the IRS should send correspondence.
The name and Social Security Number (or ITIN) of the responsible party — the person who controls or manages the organization’s funds and assets. For a nonprofit, this is usually the principal officer.⁷⁸
The entity type — choose the nonprofit or tax-exempt option so the IRS classifies you correctly from the start, not a for-profit corporation.
The reason for applying. New organizations select the option for starting a new business.

How to Apply

Applying is free. The IRS states directly: “You never have to pay a fee for an EIN.” If a site asks for payment, it is not the IRS.⁹

Online

The IRS online EIN assistant is the fastest route. On approval, the number is issued immediately and you can print a confirmation letter on the spot.⁹ The tool runs Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight. Two constraints worth knowing: one EIN per responsible party per day, and the session times out after 15 minutes of inactivity with no way to save your progress.

To use the online tool, the responsible party needs a valid SSN or ITIN and the organization’s principal office must be in the United States. Nonprofits based outside the country cannot apply online; instead, call the IRS at 267-941-1099 (Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern), or send Form SS-4 by fax or mail.¹⁰

Fax or Mail

Domestic organizations can fax a completed Form SS-4 to 855-641-6935. Faxed applications typically get a response within four business days. Mailed applications go to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999, and take about four to five weeks.¹¹

Your Confirmation Notice

Once the application is approved, the IRS sends a CP 575 notice confirming the new EIN. It is issued once and cannot be reissued, so store it with your corporate records. Online applicants can print it immediately; fax and mail applicants receive it separately. If you later need proof of the number and no longer have the CP 575, you can request Letter 147C from the IRS as a replacement verification.¹⁰

Keeping the EIN Information Current

The EIN itself stays with the organization for life, but the information attached to it changes. If your nonprofit moves, or the person serving as responsible party changes, notify the IRS within 60 days using Form 8822-B (Change of Address or Responsible Party — Business).¹² Skip this and IRS notices, including audit letters and revocation warnings, may go to the wrong address or the wrong person.

When You Need a New EIN

Most changes do not require a new number. A new board president, a new address, and even a name change all leave the existing EIN in place. Certain structural changes are different: a nonprofit corporation must get a new EIN if it receives a new charter from the secretary of state, becomes a subsidiary of another corporation, changes its organizational structure (converting from a corporation to an unincorporated association, for example), or merges with another entity to form a new corporation.¹³

1
Internal Revenue Service. Tax-Exempt Organizations Need an Employee Identification Number
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Internal Revenue Service. Instructions for Form 1023-EZ
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Federal Election Commission. Getting a Tax ID and Bank Account
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Internal Revenue Service. Businesses With Employees
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Internal Revenue Service. Obtaining an Employer Identification Number for an Exempt Organization
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Internal Revenue Service. About Form SS-4, Application for Employer Identification Number (EIN)
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Internal Revenue Service. Form SS-4 – Application for Employer Identification Number
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Internal Revenue Service. Responsible Parties and Nominees
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Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Employer Identification Number
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
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Internal Revenue Service. When to Get a New EIN