EIN for Nonprofits and Tax-Exempt Organizations: How to Apply

To apply for an EIN for a nonprofit, use the IRS’s free online EIN Assistant at irs.gov, complete the equivalent of Form SS-4, and you’ll receive your nine-digit number on screen at the end of the session. The IRS charges nothing for this, and any site asking for a fee to “process” your EIN is not the IRS.

Below is what to gather before you start, the three ways to submit, and what happens after the number is issued.

Finish Your State Incorporation First

File your articles of incorporation with the state before you request an EIN. The IRS treats the date on your EIN application as the date your organization legally exists, and that date starts the clock on federal filing obligations, including the three-year window that leads to automatic revocation of tax-exempt status if annual returns go unfiled.¹

Information to Have Ready

The application is Form SS-4 in substance, whether you complete it online or on paper.² You’ll need:

The nonprofit’s legal name, exactly as it appears on your articles of incorporation.
A mailing address. The IRS wants a street address on the application, not just a P.O. box.
A responsible party. This is one individual who has ultimate control over the organization’s funds and assets, and they must provide a Social Security Number or ITIN. It must be a real person, not another entity, unless the applicant is a government body.²
Entity type: select “Other Nonprofit Organization.”
Reason for applying: starting a new organization.

The Three Ways to Apply

Online

The online EIN tool is the fastest route and issues your number immediately when you finish. It is available Monday through Friday from 6:00 a.m. to 1:00 a.m. the following day, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight, all Eastern time.³ Once the number appears on screen you can open a bank account the same day.

One limitation: the IRS issues only one EIN per responsible party per day, no matter how many entities that person is forming.⁴

Fax

Fax a completed Form SS-4 to the designated IRS service center and expect your EIN back by return fax within about four business days.⁴

Mail

Mailing Form SS-4 takes roughly four weeks. The IRS recommends sending it at least four to five weeks before you need the number.⁴

If You Are Outside the United States

If your organization has no legal residence, principal office, or place of business in the U.S., the online tool will not work for you. Call the IRS at 267-941-1099 (not toll-free), Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern time. The caller must be authorized to answer questions about the SS-4 and to receive the EIN. If the responsible party has no SSN or ITIN and is not eligible for one, write “foreign” on line 7b of the form.⁴

Avoid Paying Third-Party Sites

The IRS issues EINs at no cost. Several third-party sites present themselves as official filing services and charge $50 to $300 to submit the same free form for you. The IRS warns against these sites; if a page asks for payment to process your EIN, close it and go directly to irs.gov.³

After the EIN Is Issued

The IRS mails a CP 575 confirmation notice to the address on your application. This letter is your official proof of the EIN assignment. Keep it in your permanent records, because banks, grant-makers, and state agencies will ask for it.

If you misplace the number later, do not apply for a new one. A duplicate EIN causes ongoing confusion in IRS records. Check your CP 575, any prior filings, or the bank where you opened your account. You can also call the IRS Business and Specialty Tax Line at 800-829-4933, 7:00 a.m. to 7:00 p.m. local time, Monday through Friday. If the CP 575 is gone, the IRS can issue a replacement verification letter (a 147C) that most banks and funders will accept in its place.

Reporting Changes Later

When the responsible party changes, for example when a new executive director takes over financial oversight, file Form 8822-B with the IRS within 60 days. The same form handles address changes.⁵ Boards often forget this during leadership transitions, and stale contact information delays every future dealing with the agency. If no confirmation letter arrives within 60 days of filing, send a second copy of the form with “Second Request” written across the top.⁶

The EIN Does Not Make You Tax-Exempt

This is the single most common misunderstanding among new nonprofit founders. Receiving an EIN registers your entity with the IRS. It does not grant federal tax exemption. Until the IRS separately approves your exemption application, your organization is subject to federal income tax like any other entity.⁷

Most nonprofits then apply for 501(c)(3) status using one of two forms, both of which require the EIN you just obtained:⁸

Form 1023, the standard application, with a $600 filing fee.
Form 1023-EZ, the streamlined version, with a $275 fee. Eligibility requires projected annual gross receipts of $50,000 or less in each of the next three years, total assets of no more than $250,000, and “No” answers to every question on the IRS eligibility worksheet. Churches, schools, hospitals, and organizations formed under foreign law cannot use Form 1023-EZ regardless of size.⁹¹⁰

Each entity applying for its own exemption needs its own EIN. Do not use a parent or related organization’s number.¹¹ Nonprofits that are not seeking 501(c)(3) status (social welfare groups, trade associations, and other categories) file Form 1024, but the EIN requirement is the same.

Annual Filings Begin Immediately

The IRS expects an annual information return from your organization every year going forward, even while your exemption application is still pending. Small organizations with gross receipts of $50,000 or less file Form 990-N, the electronic e-Postcard, which asks for eight pieces of information including your EIN and takes only a few minutes.¹²

Missing three consecutive years of these filings triggers automatic revocation of tax-exempt status, effective as of the third year’s filing due date.¹² Put the annual due date on your calendar the day the EIN arrives.

1
Internal Revenue Service. Obtaining an Employer Identification Number for an Exempt Organization
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Internal Revenue Service. Instructions for Form SS-4 – Application for Employer Identification Number
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Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Instructions for Form SS-4 – Application for Employer Identification Number (EIN)
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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. Responsible Parties and Nominees
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Internal Revenue Service. How to Apply for 501(c)(3) Status
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Internal Revenue Service. EIN Required to Apply for Exemption
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Internal Revenue Service. Instructions for Form 1023-EZ
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Internal Revenue Service. Frequently Asked Questions About Form 1023
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Internal Revenue Service. Instructions for Form 1023
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Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations – Form 990-N (e-Postcard)