To get an EIN for a nonprofit, apply directly with the IRS at no cost using the online EIN Assistant at IRS.gov, or submit Form SS-4 by fax or mail. The online route is fastest: answer the questions, submit, and the system issues your number on the spot.1Internal Revenue Service. Get an Employer Identification Number Every nonprofit needs one, even without employees, because banks, the IRS, and grant-makers all require it, and you cannot apply for 501(c)(3) status without it.2Internal Revenue Service. Employer Identification Number
What to Have Ready Before You Start
The online application times out after 15 minutes of inactivity and cannot be saved.3Taxpayer Advocate Service. When Taxpayers Struggle to Obtain an EIN, Everyone Loses Pull everything together first:
- The nonprofit’s legal name, exactly as it appears on your state formation documents.
- Mailing address and physical street address (a P.O. Box alone will not do).
- Entity type. Most nonprofits pick “other nonprofit organization” and then describe the purpose, such as educational or charitable. Churches and church-controlled organizations have their own checkbox.4Internal Revenue Service. Instructions for Form SS-4 – Application for Employer Identification Number
- Reason for applying. New nonprofits usually choose “Started new business” or “Banking purpose.” You can select only one.
- Date of formation, meaning the date your state approved your articles of incorporation.
- Accounting year closing month. December for a calendar-year organization; otherwise the month your bylaws specify. The choice locks in your annual Form 990 filing period, and changing it later requires IRS approval.5Internal Revenue Service. Exempt Organizations Annual Reporting Requirements – Filing Procedures: Tax Year
- Responsible party’s name and Social Security Number or ITIN.
Who the Responsible Party Is
The responsible party is a person who controls the organization and manages its funds and assets. For a nonprofit, this is usually the president, treasurer, or another principal officer.6Internal Revenue Service. Responsible Parties and Nominees
A nominee, such as a registered agent or attorney who only handled your state incorporation paperwork, cannot be listed as the responsible party. Doing so exposes your organization’s information to someone outside the leadership and forces you to file a correction later.6Internal Revenue Service. Responsible Parties and Nominees
Applying Online
The IRS online EIN Assistant is the fastest path. You answer a series of questions, review your entries, and receive the EIN immediately if everything matches.1Internal Revenue Service. Get an Employer Identification Number The tool is available:
- Monday through Friday, 6:00 a.m. to 1:00 a.m. Eastern the next day
- Saturday, 6:00 a.m. to 9:00 p.m. Eastern
- Sunday, 6:00 p.m. to midnight Eastern
Two limits to plan around. The session cannot be saved, so a 15-minute pause forces you to start over. And the IRS issues only one EIN per responsible party per day.1Internal Revenue Service. Get an Employer Identification Number If you are forming multiple related entities, spread the applications across separate days or use different responsible parties.
The application is always free on IRS.gov. If a website is asking for a fee, you are on a third-party site, not the IRS.1Internal Revenue Service. Get an Employer Identification Number
Applying by Fax or Mail
If you would rather use paper, download Form SS-4 from IRS.gov, complete it, and send it one of two ways:7Internal Revenue Service. Employer Identification Number
- Fax to 855-641-6935. Include a return fax number so the IRS can send your EIN back the same way. Processing runs about four business days.
- Mail to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. Expect four weeks or longer.
If Your Nonprofit Is Based Outside the U.S.
Organizations whose principal place of business is outside the United States cannot use the online tool. Call +1-267-941-1099 (not toll-free), Monday through Friday from 6:00 a.m. to 11:00 p.m. Eastern. The agent can assign the EIN during the call.8Taxpayer Advocate Service. Getting an EIN Form SS-4 by fax or mail also works.
An EIN Is Not Tax-Exempt Status
Getting an EIN gives your organization a federal tax ID. It does not make you tax-exempt, and neither does incorporating as a nonprofit under state law.9Internal Revenue Service. Frequently Asked Questions About Applying for Tax Exemption To be recognized as exempt under Section 501(c)(3), most organizations file Form 1023 or the streamlined Form 1023-EZ through Pay.gov, and that application requires the EIN you just obtained.10Pay.gov. Application for Recognition of Exemption Under Section 501(c)(3) Until the IRS issues a determination letter, your organization is not tax-exempt for federal purposes, and donations to it are not tax-deductible.
What Happens After the IRS Assigns Your EIN
When the application is approved, the IRS issues a notice called CP 575. That letter is your official proof of the EIN.11Internal Revenue Service. Sample CP 575 A Notice If you applied online, you can download a confirmation right away; the mailed CP 575 follows. Keep it with your permanent records, because banks, state agencies, and funders will ask for it.
The usual next moves:
- Open a business bank account, bringing the CP 575 or online confirmation with your articles of incorporation.
- File Form 1023 or 1023-EZ through Pay.gov to apply for 501(c)(3) recognition.12Internal Revenue Service. Application for Recognition of Exemption
- Register with your state, particularly for charitable solicitation, which many states require before you fundraise.
Your EIN stays with the organization for its lifetime. Leadership changes, address moves, and even a name change do not require a new one; you just update the IRS.
Updating the Responsible Party or Address
When the responsible party on file changes, you have 60 days to notify the IRS by filing Form 8822-B, Change of Address or Responsible Party – Business.6Internal Revenue Service. Responsible Parties and Nominees The same form updates a mailing or physical address. If confirmation does not arrive within 60 days, send a second copy marked “Second Request.”
Recovering an EIN You’ve Lost
Check the obvious places first: the CP 575 letter, previously filed tax returns, your bank’s records from when you opened the account, or any state registration filings.7Internal Revenue Service. Employer Identification Number
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 record, can receive the EIN by phone after identity verification. If you need a replacement verification letter (a 147C letter), request it on the same call and the agent can fax or mail it.7Internal Revenue Service. Employer Identification Number