Yes. Every 501(c)(3) organization must have a federal tax ID number, formally called an Employer Identification Number (EIN). The IRS assigns this unique nine-digit number to identify your nonprofit on all federal filings, and you need one before you can even apply for tax-exempt status.1Internal Revenue Service. Employer Identification Number Getting one is free, and once assigned it stays with the organization for its entire existence.
Get the EIN Before You File for 501(c)(3) Status
This is the sequencing detail most new nonprofits miss. You cannot submit Form 1023 or Form 1023-EZ, the applications for 501(c)(3) recognition, without an EIN already in hand. The Form 1023 instructions state it directly: “You must have your own EIN…If you don’t have an EIN, you must apply for one before submitting your application.”2Internal Revenue Service. Instructions for Form 1023
The practical order is: incorporate at the state level, obtain the EIN from the IRS, then file for federal tax-exempt recognition. Organizations projecting gross receipts at or under $50,000 for each of the next three years and total assets under $250,000 can file the shorter Form 1023-EZ. Everyone else files the full Form 1023.3Internal Revenue Service. Instructions for Form 1023-EZ
How to Apply for the EIN
You apply using IRS Form SS-4, “Application for Employer Identification Number.” There are three ways to submit it, and the speed differences matter.4Internal Revenue Service. About Form SS-4
Online
The fastest option. The IRS online tool walks you through the questions and issues your EIN immediately upon approval, at no cost. The system runs Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight.5Internal Revenue Service. Get an Employer Identification Number
Fax or Mail
You can fax a completed Form SS-4 to 855-641-6935. Include a return fax number and the EIN comes back in about four business days. Mailing the form to the IRS processing center in Cincinnati takes roughly four weeks.6Internal Revenue Service. Employer Identification Number
International Applicants
Organizations formed outside the United States with no legal residence or principal office in the U.S. can apply by phone at 267-941-1099 (not toll-free), Monday through Friday from 6:00 a.m. to 11:00 p.m. Eastern. A representative completes the application and assigns the EIN during the call. Phone application is no longer available for domestic applicants.7Internal Revenue Service. Instructions for Form SS-4
What to Gather Before You Apply
- The organization’s full legal name as registered with the state, and its mailing address.
- The responsible party. For a tax-exempt organization, this is generally the principal officer as defined in the Form 990 instructions. You will need their full name and Social Security Number or ITIN; if the person is ineligible for either, enter “foreign” or “N/A.”
- The entity type, such as nonprofit corporation.
- The reason for applying and the date the organization was legally formed.
The responsible party must be an individual, not another entity, unless the applicant is a government organization.7Internal Revenue Service. Instructions for Form SS-4
What Your Nonprofit Uses the EIN For
Once assigned, the number shows up throughout the organization’s operations. You need it to open a bank account in the nonprofit’s name, keeping organizational funds separate from anyone’s personal money. You need it to hire employees and file employment tax returns. Grant applications almost universally ask for it, and government agencies at every level use it when you register or file reports.
The biggest recurring use is annual information reporting. Most tax-exempt organizations file a Form 990 series return each year. Which one depends on financial activity: gross receipts normally at or under $50,000 means the electronic Form 990-N, gross receipts under $200,000 and total assets under $500,000 allow Form 990-EZ, and larger organizations file the full Form 990. Private foundations file Form 990-PF regardless of size.8Internal Revenue Service. Form 990 Series
The IRS also specifies that each organization should have only one EIN and use the same number from year to year.9Internal Revenue Service. Employer Identification Numbers for Tax-Exempt Organizations
Your EIN Is Public
Unlike a personal Social Security number, a 501(c)(3)’s EIN is not confidential. The IRS makes Form 990 filings publicly available, and those filings include the EIN. Anyone can look up a nonprofit’s EIN through the IRS Tax Exempt Organization Search tool. That public availability lets donors, grantmakers, and state regulators verify that an organization is legitimately tax-exempt.
Treat the number as an identifier rather than a secret. There is no risk equivalent to Social Security number theft, but only authorized individuals should use the EIN to file returns or open accounts for the organization.
A Federal EIN Does Not Cover State Taxes
The EIN identifies your organization to the IRS. It does not, by itself, exempt you from state sales tax or grant any state-level tax benefits. Many states require 501(c)(3) organizations to apply separately for a state sales tax exemption certificate, and some issue their own tax identification numbers. Requirements and fees vary; many states charge nothing for the exemption certificate itself. After your federal EIN and 501(c)(3) determination letter arrive, check with your state’s department of revenue about additional registrations.
When You Need a New EIN
A name change, an address change, or bankruptcy does not trigger a new EIN. Neither does reorganizing that changes only identity or location at the state level without altering corporate structure.10Internal Revenue Service. When to Get a New EIN
You do need a new EIN if the organization receives a new charter from the secretary of state, merges with another organization to create a new corporation, or changes its entity structure (for example, converting from a corporation to a partnership). If your nonprofit is the surviving entity after a merger and keeps its existing charter, the existing EIN carries forward.10Internal Revenue Service. When to Get a New EIN