How to Get an EIN for a Nonprofit

What an EIN Is and Why a Nonprofit Needs One

An Employer Identification Number (EIN) is the federal tax ID the IRS assigns to an organization, serving the same basic function for a nonprofit that a Social Security number serves for an individual. A nonprofit needs an EIN to open a bank account, apply for federal tax-exempt status, hire employees, and file required returns, even if it never ends up paying federal income tax because of its exempt status. Every nonprofit needs one, regardless of size, including an all-volunteer organization with no paid staff.

Form First, Then Apply

The IRS's EIN application asks for the date your organization was legally formed and the type of entity you are, which means you generally need to have already filed your nonprofit's articles of incorporation with your state before applying. Applying for an EIN before your organization legally exists can create a mismatch between your EIN application and your actual formation date that causes problems later, so complete your state filing first.

How to Apply: The Online EIN Assistant

The fastest way to get an EIN is through the IRS's online EIN Assistant, available directly on irs.gov at no cost. The online system is available during the IRS's posted hours, walks you through the application in one session, and issues your EIN immediately upon completion, which you can then download and print as an official confirmation letter. This is the method most nonprofits use today, since it avoids the mail and fax turnaround of the paper alternative.

How to Apply: Form SS-4 by Mail or Fax

If you prefer not to use the online system, or you do not have a Social Security number or ITIN to use as the responsible party (which the online system requires), you can complete Form SS-4 and submit it by mail or fax instead. This method takes considerably longer than the online application, often several weeks for a mailed response, so most organizations use it only when the online option is not available to them.

Identifying a "Responsible Party"

Every EIN application requires naming a responsible party: generally the individual who ultimately controls, manages, or directs the organization and its funds and assets, rather than a nominee with no real authority. The responsible party needs a Social Security number, an ITIN, or (for certain other applicants) an existing EIN. For a new nonprofit, this is commonly the board chair, president, or executive director, but it should be whoever actually has that authority in practice, not simply whoever is available to fill out the form.

What You Need Before You Start the Application

Having the following ready before you begin the online application makes the process faster:

• Your organization's legal name, exactly as it appears on your filed articles of incorporation.
• Your formation date and state of formation.
• A mailing address for the organization.
• The responsible party's name and Social Security number or ITIN.
• A brief description of your organization's primary activity.

Why You Need the EIN Before Applying for 501(c)(3) Status

Both Form 1023 and Form 1023-EZ, the IRS's applications for 501(c)(3) tax-exempt status, require an EIN as part of the application itself; you cannot submit either form without one already assigned, per the IRS. This means the order of operations for most nonprofits is: form the entity under state law, get an EIN, then apply for 501(c)(3) status, each step depending on the one before it.

Keep Your EIN Confirmation Letter

Once issued, your EIN does not change even if your organization later changes its name, address, or board, as long as it keeps the same legal structure. Save the IRS's confirmation notice (Form CP 575 if issued by mail, or the downloadable confirmation from the online system) with your other permanent organizational records, since banks, grantmakers, and state agencies will ask to see it repeatedly over the organization's life.

One EIN Per Legal Entity, Not Per Program

A nonprofit running multiple programs or operating under more than one "doing business as" name still uses a single EIN for the overall legal entity; you do not need a separate EIN for each program or DBA. A new EIN is only needed if you form an entirely separate legal entity, such as a related but distinct nonprofit corporation.

A Mismatch Between Your EIN Application and State Filing Can Cause Delays

If the legal name, formation date, or entity type on your EIN application does not match your filed state articles exactly, it can create confusion when the IRS later reviews your 501(c)(3) application against IRS records. Double-check that the information on your EIN application matches your state filing precisely before submitting.

Online System Availability Has Limited Hours

The IRS's online EIN Assistant is only available during specific hours on business days, and it times out if you take too long on a single session, requiring you to restart. Have your information ready before you begin rather than starting the application and then pausing partway through to gather details.

Watch for Third-Party Sites That Charge a Fee

Several commercial websites offer to obtain an EIN for a fee and appear prominently in search results. The IRS issues EINs directly and at no charge; anything you pay a third party for a basic EIN application is paying for a free government service.

Not Legal or Tax Advice

Who should be named as your organization's responsible party, and how to handle an EIN application if your formation documents are unusual, can raise questions specific to your situation. A tax professional can help if you are unsure.