What is an EIN?
Who needs an EIN?
Obtaining the Forms
Completing the Application
For Further Information
What is an EIN?
An Employer Identification Number (EIN) is a nine digit number
assigned by the Internal Revenue Service. While individuals have
social security numbers, businesses and non-profit organizations
have EINs, even if they are not employers.
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Who needs an EIN?
Just as all individuals must have a social security number, all
non-profit organizations need an EIN. Certainly if an organization
intends to pay wages, an EIN is required. But even if you do not
pay wages, an EIN will be necessary to open a checking account,
to incorporate and to apply for some grants.
If you already have an EIN, but have changed the structure of
your organization, you will need to request a new one. For example,
if you used to be an informal club, and have recently incorporated,
you should apply for a new EIN.
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Obtaining the Forms
You will need IRS Form SS-4 to obtain an EIN. The form includes
3 pages of instructions on how to fill in the blanks. There are
3 ways to obtain the form:
- Call 1-800-TAX FORM (1-800-829-3676). You should receive the
form by mail within two weeks.
- To have the form faxed to you, call 1-703-368-9694 from your
fax machine's handset. Press 1 to indicate that you know the
catalog number of Form SS-4. Then enter catalog number 16055,
followed by the pound sign #. Then press start. The form will
be faxed to you immediately.
- Go to the IRS
Forms and Publications. In the "Search Forms" box type "ss-4." Click on the most recent version, and print.
Because the IRS revises this and all its forms regularly, it
is important to request the most current version. Do not submit
the form included in this kit.
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Completing the Application
You will need to know:
- Your organization's legal name (from corporate charter or
bylaws) and address.
- The name and social security number of a principal officer,
or a duly authorized representative.
- The date your organization was formed.
- Your purpose (from corporate charter or bylaws).
One line at a time, fill in the blanks following the instructions.
The lines that generate the most questions are:
Line 8a, Type of Entity: Unless affiliated with
a church, most non-profits will check the box for "Other Non-Profit
Organization" and specify a type, such as "Educational", "Social
Service", or "Community Development".
Line 9, Reason for Applying: Perhaps the most common
reason for an EIN is to open a bank account. Select the reason
that applies to your organization
Line 14, Principal Activity: When in doubt, list your
activity as "Charitable". It's the most inclusive option. Then
specify the type of activities, such as "Youth Program", "Substance
Abuse Treatment", or "Environmental". Keep it to one or two
words, if possible.
Once your form is completed, you can get an EIN immediately by calling
Tele-TIN at 1-800-829-4933.. However, you must also submit the form
in writing within 24 hours of your telephone call. Record the number
you are assigned in the upper right hand corner of the form, and
sign and date the form.
If you are incorporated, the application must be signed by a
principal officer. If you are not incorporated, a responsible
and duly authorized member having knowledge of the organization's
affairs may sign.
Mail the application to the address listed on the form. Expect
a response in the mail in approximately four weeks.
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For Further Information
IRS
Publication 1635, Understanding Your EIN
IRS
Form SS-4, Application for Employer Identification Number
Instructions
for SS-4
All are available on the IRS
web site, or by calling 1-800-TAX FORM (1-800-829-3676).
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