Nonprofit EIN Basics
If you're starting a nonprofit organization, getting an EIN is one of your first and most important steps. Here's what you need to know.
Key facts:
- An EIN is required for all nonprofits
- You need an EIN before applying for 501(c)(3) status
- The EIN application is separate from tax-exempt status
- Churches and religious organizations also need EINs
Why Nonprofits Need an EIN
Every nonprofit needs an EIN for:
- 501(c)(3) application - Required to file Form 1023 or 1023-EZ
- Opening bank accounts - Banks require it for nonprofit accounts
- Receiving donations - Donors need it for tax-deductible receipts
- Hiring employees - Payroll tax reporting
- Filing Form 990 - Annual information return
- Grant applications - Funders require your EIN
When to Apply for Your Nonprofit EIN
Timeline
The typical nonprofit formation sequence:
- Form your nonprofit corporation with your state
- Get your EIN (this step)
- Apply for 501(c)(3) status with Form 1023 or 1023-EZ
- Receive tax-exempt determination from IRS
Important: Apply for your EIN after state incorporation but before filing Form 1023.
EIN vs 501(c)(3) Status
| EIN | 501(c)(3) Status |
|---|---|
| Federal tax ID number | Tax-exempt designation |
| From IRS (Form SS-4) | From IRS (Form 1023) |
| Immediate or within days | 3-6 months typically |
| Required for all orgs | Optional (but usually wanted) |
| $0 cost (free from IRS) | $275-$600 filing fee |
How to Apply for a Nonprofit EIN
Required Information
Before applying, gather:
- Nonprofit's legal name (as incorporated)
- State of incorporation
- Date of incorporation
- Mailing address
- Responsible party (officer/director) name and SSN
- Type of nonprofit organization
- Primary exempt purpose
Entity Type Selection
On Form SS-4, select one of these for nonprofits:
- Church or church-controlled organization
- Other nonprofit organization (most common)
- Trust (if organized as a charitable trust)
Application Methods
| Method | Timeline | Notes |
|---|---|---|
| IRS Online | Immediate | Best for US-based officers |
| EINFile.org | 24-48 hours | Full assistance |
| IRS Fax | 4-7 days | For international orgs |
| 4-6 weeks | Slowest option |
Step-by-Step Process
- Complete Form SS-4 - Select appropriate nonprofit type
- Enter "nonprofit" details - Purpose, activities
- Provide officer information - Usually Board President or Executive Director
- Submit application
- Receive EIN - Keep confirmation for 501(c)(3) application
Special Nonprofit Situations
Churches and Religious Organizations
Churches have special considerations:
- EIN is required for banking and employment
- 501(c)(3) application is optional (automatic recognition)
- Select "Church or church-controlled organization" on Form SS-4
- Still need EIN for donations and receipts
Fiscal Sponsorship
If using a fiscal sponsor before getting 501(c)(3):
- You still need your own EIN
- Fiscal sponsor uses their EIN for donations
- Transition to your EIN after receiving tax-exempt status
State-Specific Requirements
After getting your federal EIN:
- Register with state charity regulator (most states)
- Obtain state tax exemptions (sales tax, property tax)
- File required state reports
After Getting Your Nonprofit EIN
Immediate Next Steps
- Apply for 501(c)(3) status - Form 1023 or 1023-EZ
- Open nonprofit bank account - Separate from personal funds
- Register with state - Charitable solicitation registration
- Set up donation tracking - For donor receipts
- Create bylaws and policies - Governance documents
Form 1023 vs 1023-EZ
| Form 1023-EZ | Form 1023 |
|---|---|
| $275 fee | $600 fee |
| Simplified (3 pages) | Comprehensive (26+ pages) |
| Online only | Paper or Pay.gov |
| For small nonprofits | For larger organizations |
| Gross receipts ≤$50K | No limit |
| Assets ≤$250K | No limit |
Ongoing Requirements
With your EIN, you'll need to:
- File Form 990 - Annually (990, 990-EZ, or 990-N depending on size)
- Maintain tax-exempt status - Follow 501(c)(3) rules
- Issue donation receipts - Include your EIN
- File state reports - Annual charity registrations
Common Nonprofit EIN Mistakes
Applying too early: Wait until after state incorporation.
Wrong entity type: Select "nonprofit" or "church" not "corporation."
Personal address: Use the nonprofit's official address.
Missing 501(c)(3) deadline: File Form 1023 within 27 months of formation for retroactive exemption.
Related Guides
Other Entity Types:
- EIN for Corporations - C-Corp and S-Corp guide
- EIN for LLCs - For hybrid structures
- EIN for Partnerships - For collaborative organizations
Common Nonprofit Needs:
- EIN for Business Banking - Opening nonprofit accounts
- EIN for Hiring Employees - Staff payroll requirements
Get Your Nonprofit's EIN Today
We help nonprofit organizations get their EIN quickly so you can move forward with 501(c)(3) status. Apply through us for delivery within 24-48 hours.