How to Fill Out Form W-9 for Nonprofits: TIN, Certification, and Filing

To fill out Form W-9 for a nonprofit, enter your organization’s legal name on Line 1, check “Other” on Line 3 and write in your tax-exempt code section (for example, “tax-exempt organization under IRC 501(c)(3)”), enter exempt payee code 1 on Line 4, put your EIN in Part I, and have an authorized officer sign Part II. The Line 3 and Line 4 entries are what separate a nonprofit’s W-9 from an ordinary business W-9, and getting them wrong can cost you 24% of incoming payments as backup withholding until the error is corrected.¹

Use Form W-9 (Rev. March 2024), the current official version available at irs.gov/FormW9.² A January 2026 draft has been posted but is not yet finalized for filing.³

Line 1 and Line 2: Legal Name and DBA

Line 1 takes the name exactly as it appears on your IRS records, which is the legal name you used when applying for your EIN. A shortened version or a common nickname will cause a mismatch when the payer files their information return, and the IRS will send a notice flagging the discrepancy.⁴ If you’re not sure of the exact name on file, check your original EIN confirmation letter or IRS Letter 147C.

Line 2 is for a “doing business as” or trade name. If your organization operates publicly under a different name, put it here; otherwise leave it blank. One situation to watch: if the nonprofit owns a single-member LLC treated as a disregarded entity, the nonprofit’s name goes on Line 1 as the owner and the LLC’s name goes on Line 2.⁴ The disregarded entity does not fill out its own separate W-9.

Line 3: Federal Tax Classification

Line 3 is where most nonprofits stumble because none of the main checkboxes fit. Skip Individual, C Corporation, S Corporation, Partnership, Trust/estate, and LLC. Check the box labeled “Other” and write your specific exemption in the space provided, such as “tax-exempt organization under IRC 501(c)(3)” or whichever subsection applies.²

Writing in the specific code section matters. It signals to the payer that your organization is exempt from income tax and likely exempt from backup withholding. Checking “C Corporation” because your nonprofit happens to be incorporated gives the payer no indication you’re tax-exempt, and they may treat you like any other vendor. That leads to unnecessary withholding or incorrect 1099 reporting.

Line 4: Exempt Payee Code and FATCA Code

Line 4 has two small fields that are easy to overlook. The first is the exempt payee code. Organizations exempt from tax under section 501(a), which covers every 501(c) subsection, enter code 1.² This tells the payer not to apply backup withholding to most payments.

Code 1 is not a blanket shield. Even with it, your nonprofit remains subject to backup withholding on payment card and third-party network transactions, attorneys’ fees, and payments for medical or health care services if your organization provides them.² For most grant and service payments, though, entering code 1 prevents withholding.

The second field is the FATCA exemption code, which relates to accounts maintained outside the United States by foreign financial institutions. Most domestic nonprofits leave this blank. If it does apply, the code for a 501(a) organization is A.²

Lines 5 and 6: Address

Enter the mailing address where you want tax-related correspondence sent, including any 1099 forms the payer issues at year-end. Line 5 takes the street address or P.O. box; Line 6 takes city, state, and ZIP. Use the address your organization has on file with the IRS. A mismatch here generates a notice and creates paperwork for both you and the payer.

Part I: Taxpayer Identification Number

Part I asks for your Taxpayer Identification Number. For a nonprofit, that is your nine-digit Employer Identification Number, not a Social Security Number. An SSN is for individuals, and entering one for a corporate entity will cause errors in the payer’s system and with the IRS.² Double-check every digit. A single transposed number triggers a TIN mismatch, which can lead to backup withholding on future payments and a B-Notice from the IRS to the payer.¹

If your organization recently applied for an EIN and has not received it yet, you may write “Applied For” in Part I. Some payers won’t release payment until they have the actual number, so follow up with the IRS if your EIN is delayed.

Part II: Certification and Signature

Part II carries real legal weight. By signing, an authorized representative of the nonprofit certifies under penalty of perjury that the TIN is correct, the organization is not subject to backup withholding (or is exempt), and the organization is a U.S. person for tax purposes.² The signer should be someone authorized to act on behalf of the organization, such as an executive director, treasurer, or board officer.

Electronic signatures are accepted. The IRS allows requesters to set up systems for electronic W-9 submission, including fax, as long as the system verifies the signer’s identity and includes the same perjury language as the paper form.⁴ PDF signatures, secure online portals, and fax are all fine. If the payer has a specific submission portal, use it.

Delivering and Storing the Form

Give the completed W-9 directly to the person or business that requested it. Do not mail it to the IRS.² Because the form contains your EIN and identifying information, use a secure delivery method. Encrypted email, a secure upload portal, or certified mail are all reasonable. Sending a W-9 as an unencrypted email attachment is a risk most organizations should avoid.

Keep a copy of every W-9 you submit in your own financial records. The payer will use it when preparing year-end information returns; for payments of $600 or more for services, they typically file a Form 1099-NEC.⁵ Having your copy on hand avoids scrambling at year-end if a mismatch comes up.

Penalties for Errors or False Information

Mistakes on a W-9 have real consequences. Failing to furnish a correct TIN to a requester can result in a $50 penalty for each failure, unless you can show reasonable cause. Making a false statement that results in no backup withholding when it should have been applied triggers a separate $500 civil penalty.³ Willful falsification can lead to criminal penalties, including fines and imprisonment.² Payers face their own penalties for filing information returns with incorrect data, which is why they are increasingly strict about getting a properly completed W-9 before releasing funds.⁶

Quick-Reference Checklist

Line 1: Your nonprofit’s legal name exactly as registered with the IRS.
Line 2: DBA or trade name if different; otherwise leave blank.
Line 3: Check “Other” and write your tax-exempt status (for example, “tax-exempt under IRC 501(c)(3)”).
Line 4: Enter exempt payee code 1. Enter FATCA code A only if you have accounts at foreign financial institutions; otherwise leave the FATCA field blank.
Lines 5–6: Mailing address matching your IRS records.
Part I: Your nine-digit EIN. Never use an SSN for a nonprofit entity.
Part II: Signature and date from an authorized representative, under penalty of perjury.
Delivery: Send to the requester only, never to the IRS. Use a secure method.

1
Internal Revenue Service. Backup Withholding
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IRS. Form W-9 (Rev. March 2024) Request for Taxpayer Identification Number and Certification
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IRS. Form W-9 (Rev. January 2026) – Draft
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Internal Revenue Service. Instructions for the Requester of Form W-9 (Rev. March 2024)
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Internal Revenue Service. Am I Required to File a Form 1099 or Other Information Return?
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Internal Revenue Service. Information Return Penalties