To get a nonprofit tax ID number from the IRS, form your organization at the state level first, then apply for an Employer Identification Number (EIN) directly with the IRS for free. The fastest route is the IRS online application, which issues the nine-digit number immediately when the application is approved. Fax and mail options exist for anyone who can’t or doesn’t want to apply online.
Form Your Organization Before You Apply
The IRS is explicit: do not apply for an EIN until your organization is legally formed at the state level.1Internal Revenue Service. Obtaining an Employer Identification Number for an Exempt Organization Legally formed means you’ve filed your organizing documents with the state. For most nonprofits that’s articles of incorporation; for an LLC it’s articles of organization, and for a charitable trust it’s a trust agreement.2Internal Revenue Service. Exempt Organizations – Organizing Documents
Skipping this step causes problems later. Once the IRS assigns an EIN, your organization is on the books, and if it fails to file the required annual returns for three consecutive years, tax-exempt status is automatically revoked.3Internal Revenue Service. Automatic Revocation of Exemption Getting an EIN before you’re ready to operate starts that clock early.
An EIN Is Not Tax-Exempt Status
This trips up almost every new founder. An EIN is just an identifier that tells the IRS your organization exists. It does not make the organization tax-exempt. Recognition under Section 501(c)(3) or another exempt category is a separate application you file after you have the EIN.4Internal Revenue Service. Employer Identification Numbers for Tax-Exempt Organizations The EIN works like a Social Security number for the entity: necessary for opening a bank account, hiring employees, and filing anything with the IRS, but not itself an exemption from tax.
What to Have Ready Before You Start
The EIN application is Form SS-4. Whether you apply online or on paper, you’ll answer the same questions, so gather this first:
- The organization’s full legal name exactly as it appears on your state formation documents.
- Mailing address and physical location, if they differ.
- Entity type. Most nonprofits select “other non-profit organization” and then specify the type, such as charitable or educational.
- Reason for applying, usually “started new business.”
- The date the organization was legally created.
- A short description of the principal activity.
You’ll also need the name and Social Security Number or ITIN of the organization’s responsible party.5Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025) That’s the individual who has effective control over the organization and its funds, typically the president or executive director for a nonprofit.6Internal Revenue Service. Responsible Parties and Nominees It has to be a real person, not the organization itself and not another entity.
How to Apply
The EIN is free. The IRS charges nothing regardless of which method you use, and the agency warns against third-party sites that charge fees to file for you.7Internal Revenue Service. Get an Employer Identification Number Use one method only. Applying more than once can result in duplicate EINs, which are a hassle to resolve.
Online
The IRS online EIN application is the fastest option. You answer the SS-4 questions in a web form and, if approved, receive the EIN at the end of the session. The tool runs Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturday 6:00 a.m. to 9:00 p.m., and Sunday 6:00 p.m. to midnight.7Internal Revenue Service. Get an Employer Identification Number
You have to finish in one sitting. The session times out after 15 minutes of inactivity and there’s no way to save your progress, so have every piece of information listed above open in front of you before you start. The online tool is available only to applicants whose principal place of business is in the United States or a U.S. territory.
Fax
Download Form SS-4 from IRS.gov, fill it out, and fax it to 855-641-6935. If you include a return fax number, the IRS will fax back a confirmation with your EIN in about four business days.8Internal Revenue Service. Employer Identification Number
Send the completed Form SS-4 to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999
Mail applications take roughly four weeks to process.9Internal Revenue Service. Instructions for Form SS-4 (12/2025)
Phone for International Applicants
If the organization’s principal place of business is outside the United States, you can apply by calling 267-941-1099, Monday through Friday 6:00 a.m. to 11:00 p.m. Eastern.8Internal Revenue Service. Employer Identification Number
After You Receive the EIN
If you applied online, download and print the confirmation page immediately. That’s your proof of assignment. Fax and mail applicants get a formal confirmation notice called CP 575 sent to the address on the application.7Internal Revenue Service. Get an Employer Identification Number
Keep the CP 575 somewhere safe. Banks, grantmakers, and state agencies routinely ask for it, and the IRS issues it only once. If you lose it, call the IRS Business and Specialty Tax Line at 800-829-4933 (Monday through Friday, 7:00 a.m. to 7:00 p.m. local time) to verify your EIN and request a replacement letter, Letter 147C.8Internal Revenue Service. Employer Identification Number The caller has to be someone authorized to receive information about the organization, such as a listed officer.
Why Some Applications Stall
Most online applications go through instantly. A few things hold them up:
- The responsible party is flagged as deceased in IRS or Social Security records. The online system won’t issue an EIN and will direct you to call.
- A fax or mail application is missing required information. The IRS will write to you for the missing detail, which adds weeks.
- The responsible party field lists an entity instead of a person. It requires an individual’s SSN or ITIN. Entering another organization’s EIN causes a rejection, unless you’re a government entity.
- The online tool is having a system outage and sends you to a “try back later” page.
If you sent your application by fax or mail and haven’t heard back within the standard processing window, call 800-829-4933. The IRS asks that you wait until the processing timeframe has fully elapsed before calling about a pending application.10Internal Revenue Service. Assigning Employer Identification Numbers (EINs)
Reporting Changes Later
Your EIN is permanent. It never expires and stays with the organization for life, even if it dissolves. But if the responsible party changes, you have to notify the IRS within 60 days by filing Form 8822-B.11Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business This gets missed constantly. Board leadership turns over, a new executive director comes in, and nobody updates the IRS. The same form reports a change in mailing address or physical location.
What Comes Next
The EIN gets you in the door. Two things typically follow.
If you plan to seek 501(c)(3) recognition, timing matters. Organizations that file Form 1023 or Form 1023-EZ within 27 months of formation can have exempt status recognized retroactively to the formation date. File after that window and the exemption only applies from the filing date forward.12Internal Revenue Service. Form 1023 – Purpose of Questions About Organization Applying More Than 27 Months After Date of Formation That gap matters if you’ve been receiving donations, because donors may not be able to deduct contributions made before the exemption takes effect.
Once you’re recognized as tax-exempt, annual information returns start. Organizations with gross receipts of $50,000 or more file Form 990 or Form 990-EZ; smaller organizations file the electronic notice sometimes called the e-Postcard. Returns are due by the 15th day of the fifth month after the end of your fiscal year, and a six-month extension is available on Form 8868.13Internal Revenue Service. Exempt Organization Annual Filing Requirements Overview Miss three years in a row and the IRS will automatically revoke your exemption under Section 6033(j).3Internal Revenue Service. Automatic Revocation of Exemption Reinstatement means filing a new exemption application and possibly paying a fee, so put the filing dates on the calendar the day the EIN arrives.