Yes, churches have federal tax ID numbers. The IRS assigns each church an Employer Identification Number (EIN), a nine-digit identifier that functions like a Social Security number for the organization. Virtually every congregation needs one to open a bank account, run payroll, issue donor receipts, or file anything with the IRS.1Internal Revenue Service. Employer Identification Numbers for Tax-Exempt Organizations Getting one is free and usually takes minutes.
The number itself is separate from the church’s tax-exempt status. A church is automatically exempt under Section 501(c)(3) without applying, but it still has to be identified to the federal government somehow, and the EIN is how.
Why a Church Needs an EIN Even Though It’s Tax-Exempt
The EIN establishes the church as a legal entity distinct from its pastor, board, or members. Banks require it before opening an account in the church’s name. Using someone’s personal Social Security number for church business commingles funds and can put the church’s separate legal identity at risk.
The number is also required whenever the church interacts with the tax system as an organization: hiring employees, filing employment tax returns, and reporting payments to outside contractors.1Internal Revenue Service. Employer Identification Numbers for Tax-Exempt Organizations Even a small church with no paid staff often needs the EIN — to pay contractors, receive investment income, or apply for grants. Donors sometimes request it to document their contribution deductions, and state charity regulators and grant-making foundations expect to see it as a basic identifier.
How to Get an EIN for Your Church
The application is free and handled directly by the IRS. Before starting, the church picks one person as the “responsible party,” typically the senior pastor or treasurer. That person needs a valid Social Security number or Individual Taxpayer Identification Number to complete the application.2Internal Revenue Service. Get an Employer Identification Number
Applying Online
The fastest route is the IRS online application, which issues the EIN immediately when you finish. The tool is available Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern Time, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight.2Internal Revenue Service. Get an Employer Identification Number When the form asks for entity type, choose “Church or Church-Controlled Organization.” For the reason, most new congregations select “Started a New Business.”
Applying by Fax or Mail
If you can’t apply online, submit Form SS-4. Faxed applications typically produce an EIN within four business days. Mailed applications take about four to five weeks, so plan ahead if the number is needed for a bank account or a filing deadline.3Internal Revenue Service. Instructions for Form SS-4
Keeping the EIN Current
Once assigned, the EIN is permanent. But the information attached to it needs updating whenever the church’s address, location, or responsible party changes. Use Form 8822-B to notify the IRS. Changes in the responsible party must be reported within 60 days.4Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business For a legal name change, churches that don’t file Form 990 (which is most churches) can report the change by letter or fax to IRS Customer Account Services, including the old and new names, the EIN, and the signature of an authorized officer.
What Being “Automatically Tax-Exempt” Actually Means
A church that meets the IRS definition is treated as tax-exempt under Section 501(c)(3) from the moment it forms. Unlike almost every other type of charity, it does not have to file Form 1023 to apply for that status.5Internal Revenue Service. Churches, Integrated Auxiliaries and Conventions or Associations of Churches The exemption requires that the organization operate exclusively for religious purposes, that no earnings benefit any private individual, and that it stay out of political campaign activity.
The IRS decides whether an organization qualifies as a church by weighing a set of characteristics — recognized creed, ordained ministers, regular services, an established congregation, and similar features — rather than a rigid checklist.6Internal Revenue Service. Definition of Church A religious nonprofit that doesn’t meet enough of them can still qualify for 501(c)(3) status, but it has to apply on Form 1023 the normal way and doesn’t get the automatic protections a church receives.
Some churches file Form 1023 anyway to get a formal determination letter, which can help when dealing with foundations, corporate donors, or state agencies that want documented proof of 501(c)(3) status. The letter is useful but not legally required.
No Annual Form 990 for Most Churches
Most tax-exempt organizations must file Form 990 or 990-EZ each year. Churches are specifically exempted from that requirement.7Internal Revenue Service. Annual Exempt Organization Return – Who Must File The one exception: a church that earns $1,000 or more in gross income from an activity unrelated to its religious mission must file Form 990-T to report that unrelated business taxable income.8Internal Revenue Service. Unrelated Business Income Tax A parking lot rented out on weekdays or a commercial bookstore run out of the building can trigger this.
Federal Exemption Does Not Cover State and Local Taxes
Federal 501(c)(3) status does not automatically extend to state or local taxes. Most states offer churches exemptions from sales tax, income tax, and property tax, but each typically requires a separate application to the state revenue department or county assessor. Forms, deadlines, and qualifying criteria vary. A church that assumes its federal status covers everything can end up owing back sales tax or losing a property tax exemption it never formally claimed. Check with your state’s department of revenue and your county assessor’s office soon after forming the church to identify every exemption that needs its own filing.
If Your Church Is Part of a Denomination
Congregations affiliated with a larger denomination may already be covered by a group exemption. A national body obtains a single group exemption letter from the IRS that extends tax-exempt status to all its affiliated congregations, with the same legal effect as an individual determination letter.9Internal Revenue Service. Group Exemptions
A congregation covered under a group exemption still needs its own EIN for banking, payroll, and reporting. The group exemption number is a separate identifier that connects the church to the denominational umbrella; it does not replace the EIN. Before applying for an individual determination letter, check with the national or regional body — you may already be covered.
To join a group exemption, a subordinate church must be affiliated with the central organization and authorize its inclusion in writing. A congregation added within 27 months of its formation gets retroactive exemption to its founding date; after that window, exempt status begins on the date it was added to the group.
Where the EIN Shows Up in Church Operations
The EIN sees the heaviest use in payroll and reporting. Churches that hire staff must withhold federal income tax and generally pay the employer’s share of Social Security and Medicare taxes, just like any other employer, and the EIN appears on every quarterly return and every W-2.
Ministers are the wrinkle. Under federal law, an ordained minister serving a church is treated as an employee for income tax purposes but as self-employed for Social Security and Medicare.10Internal Revenue Service. Publication 517 (2025), Social Security and Other Information for Members of the Clergy and Religious Workers The church issues the minister a W-2 for income tax reporting but does not withhold Social Security or Medicare from the minister’s pay; the minister pays into the system through self-employment tax on Schedule SE. Getting this wrong is a common and costly mistake — withholding FICA on a minister’s wages can jeopardize the housing allowance exclusion under Section 107, and correcting it can mean amending quarterly returns and reissuing W-2s going back several years.11Office of the Law Revision Counsel. 26 USC 107 – Rental Value of Parsonages
A church that opposes payment of Social Security and Medicare taxes on religious grounds can elect out of the employer’s share by filing Form 8274 before the first quarterly employment tax return would be due; employees then pay those taxes themselves through the self-employment tax system.12Internal Revenue Service. Elective FICA Exemption – Churches and Church-Controlled Organizations This is a significant decision that changes every employee’s paycheck, and most churches consult a tax professional before making it.
The EIN is also the payer ID on every Form 1099-NEC the church issues to contractors. For tax years beginning in 2026, the reporting threshold for nonemployee compensation rises to $2,000 per payee, up from the longstanding $600.13Internal Revenue Service. 2026 Publication 1099
Finally, the EIN belongs on donor acknowledgments. A donor who gives $250 or more in a single contribution can’t claim the deduction without a written receipt from the church.14Internal Revenue Service. Charitable Organizations: Substantiation and Disclosure Requirements A proper acknowledgment includes the church’s name and EIN, the amount of any cash gift or a description of donated property, the date, and a statement about whether the church provided any goods or services in return (with a good-faith value if it did). Year-end giving statements that cover all of a donor’s contributions for the year are the simplest way to meet this obligation.