To get an EIN for a nonprofit, apply directly with the IRS — it’s free, and the online application at IRS.gov issues your number immediately once approved.1Internal Revenue Service. Get an Employer Identification Number The whole process takes about 15 minutes if your information is ready. If you’d rather use paper, you can fax or mail Form SS-4 instead. Never pay a third party a fee for this. Any site charging for an EIN is not the IRS.
What to Gather Before You Start
The online application times out after 15 minutes of inactivity and can’t be saved mid-session, so pull everything together first.2Taxpayer Advocate Service. When Taxpayers Struggle to Obtain an EIN, Everyone Loses You’ll need:
- The nonprofit’s legal name, exactly as it appears on your state formation documents.
- Mailing and physical address. A P.O. Box is fine for mail, but a street address is still required.
- Entity type. Most nonprofits select “other nonprofit organization” and specify a purpose such as “educational organization.” Churches and church-controlled organizations have a separate checkbox.3Internal Revenue Service. Instructions for Form SS-4 – Application for Employer Identification Number
- Reason for applying. Common choices for new nonprofits are “Started new business” or “Banking purpose.” You can only pick one.
- Date of formation — the date your state approved your articles of incorporation.
- Accounting year closing month. A calendar year ends in December; if your bylaws set a different fiscal year, use that month. The choice locks in your IRS reporting period, and changing it later requires IRS approval.4Internal Revenue Service. Exempt Organizations Annual Reporting Requirements – Filing Procedures: Tax Year
- The responsible party’s name and taxpayer ID (Social Security Number or ITIN).5Internal Revenue Service. Responsible Parties and Nominees
Who to List as the Responsible Party
The responsible party must be a real person who owns, controls, or exercises effective control over the organization and directly or indirectly manages its funds. For a nonprofit, that’s usually the president, treasurer, or another principal officer.5Internal Revenue Service. Responsible Parties and Nominees
A nominee — someone with limited authority who signed state formation paperwork, such as a registered agent or attorney — cannot be listed. The IRS requires the actual person in control. Listing a nominee could expose your organization’s information to someone unauthorized, and you’d have to file a correction afterward.5Internal Revenue Service. Responsible Parties and Nominees
Applying Online
The online tool at IRS.gov is the fastest route. You answer a series of questions, review your entries, and the system assigns your EIN immediately if everything checks out.1Internal Revenue Service. Get an Employer Identification Number Hours (all Eastern Time):
- Monday through Friday, 6:00 a.m. to 1:00 a.m. the next day
- Saturday, 6:00 a.m. to 9:00 p.m.
- Sunday, 6:00 p.m. to midnight
Two limits worth knowing. The session can’t be saved, so finish in one sitting. And the IRS allows only one EIN per responsible party per day.1Internal Revenue Service. Get an Employer Identification Number If you’re forming more than one related entity, space out the applications or use different responsible parties.
Applying by Fax or Mail
Download Form SS-4 from IRS.gov and either fax it to 855-641-6935 or mail it to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999.6Internal Revenue Service. Employer Identification Number Include a return fax number on faxed applications so the IRS can send your EIN back. Fax turnaround is usually about four business days. Mailed applications can take four weeks or longer.
If Your Nonprofit Is Based Outside the U.S.
International applicants can’t use the online tool. Call +1-267-941-1099 (not toll-free), Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern. The IRS agent can assign the EIN during the call, so you can use it right away.7Taxpayer Advocate Service. Getting an EIN Form SS-4 by fax or mail also works.
An EIN Is Not Tax-Exempt Status
This trips up a lot of new founders. The EIN is only a federal tax ID. It doesn’t make your organization tax-exempt, and neither does incorporating under state law.8Internal Revenue Service. Frequently Asked Questions About Applying for Tax Exemption
To be recognized as exempt under Section 501(c)(3), most organizations have to file a separate application — Form 1023 or the streamlined Form 1023-EZ — through Pay.gov.9Pay.gov. Application for Recognition of Exemption Under Section 501(c)(3) That filing requires the EIN, which is why you get the EIN first. Until the IRS issues a determination letter, the organization isn’t federally tax-exempt and donations to it aren’t tax-deductible.
What You Get When You’re Approved
The IRS issues a notice called CP 575 confirming the EIN belongs to your organization.10Internal Revenue Service. Sample CP 575 A Notice Save it. Banks, state agencies, and grant-makers may ask to see it. If you applied online, download the confirmation right away; the CP 575 letter also arrives by mail. With the number in hand, you can open a business bank account, file your Form 1023 or 1023-EZ for 501(c)(3) recognition, and register with your state as needed.11Internal Revenue Service. Application for Recognition of Exemption Even before the 501(c)(3) determination arrives, the IRS expects you to file the appropriate Form 990 series return annually; missing three consecutive years triggers automatic revocation of exempt status once it’s granted.12Internal Revenue Service. Automatic Revocation of Exemption
Updating or Recovering the EIN Later
Your organization keeps the same EIN for its entire life, no matter who’s in charge or where you’re located. You don’t apply for a new one when leadership or addresses change — you update the IRS.
When the responsible party changes, you must notify the IRS within 60 days using Form 8822-B, Change of Address or Responsible Party – Business. The same form covers address changes. If no confirmation arrives within 60 days of filing, send a second copy marked “Second Request.”5Internal Revenue Service. Responsible Parties and Nominees
Lost the number? Check the original CP 575, prior tax returns, your bank, or state filings first. If none of those turn it up, 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. Only an authorized person — typically the responsible party on file — can receive the number by phone after identity verification. If you also need a replacement verification letter (a 147C), the agent can fax or mail one during the same call.6Internal Revenue Service. Employer Identification Number