Does a nonprofit need an EIN?
Yes. Every nonprofit needs an EIN, including one with 0 employees and $0 in revenue. The EIN opens the bank account, appears on Form 1023, and appears on every annual Form 990 filing. The IRS charges $0.
A nonprofit corporation is a separate legal person from the people who started it. That separation is the whole point of incorporating, and the EIN is what makes the separation visible to the IRS, to banks, and to donors. A nonprofit without an EIN has no federal tax account, so it has nowhere to be tax-exempt.
Four things require the EIN before the organization does anything else. The bank account requires it. Form 1023 requires it on page 1. Every Form 990, 990-EZ, and 990-N requires it. Payroll, if the organization ever hires 1 employee, requires it.
| Organization type | Needs an EIN | Line 9a box |
|---|---|---|
| Nonprofit corporation seeking 501(c)(3) | Yes | Other nonprofit organization |
| Church or church-controlled organization | Yes | Church or church-controlled organization |
| Social welfare organization, 501(c)(4) | Yes | Other nonprofit organization |
| Business league or trade group, 501(c)(6) | Yes | Other nonprofit organization |
| Social or recreational club, 501(c)(7) | Yes | Other nonprofit organization |
| Unincorporated volunteer group with a bank account | Yes | Other nonprofit organization |
Source: IRS Form SS-4 and its instructions, verified July 2026.
Does the EIN come before or after the 501(c)(3) application?
The EIN comes first. Form 1023 and Form 1023-EZ both ask for the EIN on page 1, so the IRS will not accept an exemption application without one. The EIN costs $0. The exemption application costs $600 or $275.
This is the single most reversed order in nonprofit paperwork. Founders read about 501(c)(3) status first, so they try to apply for it first, and the application stops at the EIN field. The correct sequence has 4 stages, and 2 of them happen before the IRS hears the words tax-exempt.
| Stage | What you file | Filed with | Fee |
|---|---|---|---|
| 1 | Articles of incorporation | Your state | Set by the state |
| 2 | Form SS-4, the EIN application | The IRS | $0 |
| 3 | Form 1023, or Form 1023-EZ | The IRS, through Pay.gov | $600, or $275 |
| 4 | Form 990, 990-EZ, or 990-N, every year | The IRS | $0 |
Source: IRS Form 1023 and Form 1023-EZ instructions, verified July 2026. User fees are set by the IRS and paid at Pay.gov.
Which exemption form the nonprofit uses later
Form 1023-EZ carries a $275 user fee and is open to organizations projecting $50,000 or less in annual gross receipts for the next 3 years and holding $250,000 or less in total assets. Everything above those two figures files the full Form 1023 with its $600 user fee. Both forms are submitted electronically at Pay.gov, and both require the EIN.
The date on SS-4 line 11 matters more than founders expect. A nonprofit that submits Form 1023 within 27 months of the end of the month it was formed receives exemption retroactive to the formation date. Donations received in the gap become deductible. Submitting after 27 months moves the effective date forward, and gifts made before that date lose their deduction.
Who is the responsible party for a nonprofit EIN?
The responsible party is one individual who controls the organization and its funds, named on SS-4 line 7a. For a nonprofit that is the president, the executive director, or the treasurer. The IRS accepts 1 person, never a board.
Nonprofits govern by committee, and the SS-4 does not. A board of 7 directors still names 1 responsible party. The person named on line 7a does not own the organization, because nobody owns a nonprofit. They are the individual the IRS contacts about the account.
Three entries fail on line 7a: the name of the board, the name of a sponsoring church or parent charity, and the name of the attorney or accountant who prepared the paperwork. The IRS returns the application by mail, weeks later, in all three cases.
The responsible party changes when the officer changes. The organization then files Form 8822-B to report the new person to the IRS. The EIN itself does not change, because an EIN belongs to the organization on line 1 for the life of that organization.
How do you apply for an EIN for a nonprofit?
You apply on Form SS-4. Check Other nonprofit organization on line 9a, name 1 responsible party on line 7a, and enter the state incorporation date on line 11. Filing costs $0 through every IRS method.
The 5 steps
- Incorporate with your state first (varies by state). The IRS issues EINs to organizations that legally exist. Line 1 and line 11 both come off the state approval.
- Name one responsible party (3 minutes). Line 7a takes a person, not the board. Line 7b takes their SSN, their ITIN, or the word Foreign.
- Check Other nonprofit organization on line 9a (2 minutes). Write the intended subsection beside the box, such as 501(c)(3). Answer No on line 8a.
- Complete the operating fields (5 minutes). Lines 10, 11, 12, 13, 16, 17, and 18 cover the reason, the dates, the fiscal year, employees, and the program.
- Sign, date, and send (2 minutes). An unsigned SS-4 gets returned. Fax to 855-641-6935, or 855-215-1627 from outside the US.
Steps 2 through 5 take 12 minutes with the approved articles of incorporation in front of you. Preparation is not the slow part of a nonprofit EIN application. IRS processing is, and only for applicants the online tool blocks.
Read the full field-by-field walkthrough on the Form SS-4 page, which covers all 18 numbered fields including the 3 a nonprofit leaves blank.
Which SS-4 lines does a nonprofit answer?
A nonprofit answers 15 of the 18 SS-4 lines. Line 9a takes Other nonprofit organization, line 8a takes No, and line 13 takes 0 in all three boxes when the organization runs entirely on volunteers.
The other 3 numbered lines stay blank for a volunteer-run nonprofit corporation: line 5, line 14, and line 15. Three sub-fields inside answered lines stay blank too, 8b, 8c, and 9b, because the organization is a corporation rather than an LLC. Each of the 15 answered lines below carries its IRS rule and the note that decides it.
Line 1: Legal name of entity
Copy the nonprofit's name from the articles of incorporation the state approved, character for character.
Inc. and Incorporated read as two different organizations to the IRS. The name on line 1 prints on the CP-575 and on the Form 1023 determination letter that follows.
Line 2: Trade name
Enter a program or chapter name only when it differs from line 1. Leave line 2 blank when the nonprofit operates under its legal name.
A program name never receives its own EIN. The EIN belongs to the corporation on line 1.
Line 3: Care-of name
Enter a care-of name when the IRS mail goes to a board member or a registered agent rather than the office address.
A care-of name changes the delivery address for the CP-575. It does not change who controls the organization.
Line 4a and 4b: Mailing address
The IRS mails the CP-575 confirmation letter here. Line 4b takes city, state, and ZIP code.
The IRS accepts a foreign mailing address. Enter the province and postal code in the line 4b fields, then the country.
Line 6: County and state where the organization is located
Enter the county and the state printed on the approved articles of incorporation.
A nonprofit incorporated in one state and operating in another enters the state of incorporation.
Line 7a and 7b: Responsible party
Line 7a names one individual who controls the organization and its funds. Line 7b takes that person's SSN or ITIN, and the word Foreign when the person holds neither.
The IRS accepts one responsible party, and it must be a person. A board of directors, a sponsoring church, or an attorney on line 7a triggers rejection.
Line 8a: LLC question
Answer No. A nonprofit corporation is not an LLC, so lines 8b and 8c stay blank.
Answering Yes on line 8a sends the application down the LLC classification path and produces the wrong tax account.
Line 9a: Type of entity
Check Other nonprofit organization and write the intended subsection, such as 501(c)(3). Churches and church-controlled organizations check their own box instead.
Line 9a is the field that makes this a nonprofit EIN. Checking Corporation instead opens a taxable corporate account, and the IRS then expects Form 1120.
Line 10: Reason for applying
Check Started a new business, or check Banking purpose when the EIN opens the organization's first bank account.
The reason on line 10 does not change the EIN issued. It records why the account opened.
Line 11: Date the organization started
Enter the incorporation date the state printed on the approval, in month, day, year order.
The date on line 11 starts the 27-month clock for filing Form 1023 with retroactive effect.
Line 12: Closing month of accounting year
Enter the month the organization's fiscal year ends. Enter December when the nonprofit runs on the calendar year, which is the choice most volunteer-run nonprofits make.
The month entered here sets the Form 990 deadline: the 15th day of the 5th month after the fiscal year closes, so a December close makes the return due May 15. Changing it later takes Form 1128.
Line 13: Highest number of employees expected in the next 12 months
Enter a number in all three boxes: agricultural, household, and other. Enter 0 in each box when the nonprofit runs on volunteers.
0 across all three boxes is a complete answer. A blank line 13 is not, and it is the second most common rejection cause.
Line 16 and 17: Principal activity
Check Other on line 16 and write the charitable activity. Line 17 describes the specific program in a few words.
Food distribution and after-school tutoring rank as specific. Charity and community services do not.
Line 18: Prior EIN
Answer whether the organization on line 1 has ever received an EIN. Enter the previous number when the answer is Yes.
An unincorporated group that already held an EIN and later incorporated needs a new EIN for the new corporation.
Source: IRS Form SS-4 and its instructions, IRS Form 990 instructions, and IRS Form 1128, verified July 2026.
How does a nonprofit get an EIN without an SSN?
Enter the word Foreign on line 7b. The IRS issues EINs to responsible parties who hold no SSN and no ITIN. The application moves from the online tool to the fax line, and no passport is required.
This is a real situation for nonprofits. A US charity founded by a director living abroad, a religious organization whose officer is a foreign national, and a research foundation whose treasurer holds no US tax ID all land on line 7b with nothing to enter. One word settles it.
| Channel | Number | Who uses it |
|---|---|---|
| IRS fax, US-based organization | 855-641-6935 | The nonprofit has a US business address |
| IRS fax, international | 855-215-1627 | The nonprofit has no US business address |
| IRS international phone line | 267-941-1099 | International applicants calling the IRS directly |
Source: IRS, verified July 2026.
Two facts settle the questions that follow. The IRS asks for no Social Security Number on line 7b, and the IRS asks for no identity document with Form SS-4. A US-incorporated nonprofit with a foreign officer receives the same 9-digit EIN as any other.
The complete no-SSN walkthrough sits on the apply for EIN without SSN page, and EIN for foreigners covers the wider non-resident route.
How long does a nonprofit EIN take?
An application filed online with an SSN issues the EIN in 15 minutes. Faxed applications take days to weeks. Mailed applications take 4 weeks. einnumber.co files by fax within 5 business days, or 24 hours on Fast.
| Method | Time to EIN | SSN required | Cost |
|---|---|---|---|
| IRS online assistant | 15 minutes | Yes | $0 |
| IRS fax, Form SS-4 | Days to weeks | No | $0 |
| IRS mail, Form SS-4 | 4 weeks | No | $0 |
| IRS international phone | One call | No | $0 |
| einnumber.co Standard | 12–14 business days total | No | $67 |
| einnumber.co Fast | Under a week | No | $97 |
Source: IRS Form SS-4 instructions, verified July 2026. Business days are Monday to Friday, excluding US federal holidays.
The IRS online assistant runs Monday to Friday, 7 a.m. to 10 p.m. Eastern. The session ends after 15 minutes of inactivity and restarts from the first screen. The tool validates the responsible party against SSN and ITIN records, which stops applicants who hold neither at that screen. Read what the tool accepts on the IRS EIN assistant page.
einnumber.co files by fax within 5 business days of receiving your completed details on Standard, and within 24 hours on Fast. Your filing confirmation email prints the date the SS-4 went to the IRS.
Does an EIN make a nonprofit tax-exempt?
No. An EIN is an account number, not a status. Tax-exempt status comes from an approved Form 1023 or Form 1023-EZ and arrives as a determination letter. An organization holding an EIN and no determination letter is a taxable corporation.
Section 501(c) of the tax code carries 29 numbered subsections, and 501(c)(3) is 1 of them. The IRS assigns the subsection when it approves the exemption application, not when it issues the EIN. Writing 501(c)(3) beside the line 9a box states the intention. It grants nothing.
The difference shows up at the donation. A donor deducts a gift to a 501(c)(3) organization. A donor deducts nothing from a gift to an organization that holds only an EIN. Grant applications ask for the determination letter, and foundations verify the organization in the IRS Tax Exempt Organization Search database before releasing funds.
Two exceptions run the other way. Churches are treated as tax-exempt without filing Form 1023, and they still need an EIN for banking and payroll. Organizations seeking 501(c)(4) social welfare status file Form 8976 within 60 days of formation, with a $50 user fee, and Form 1024 for a determination letter.
Source: IRS Publication 557 and Publication 4220, verified July 2026.
What happens after the nonprofit EIN arrives?
You receive the 9-digit EIN and the official IRS CP-575 confirmation letter. The CP-575 opens the bank account, and the EIN goes on Form 1023 and on every annual Form 990 filing the organization makes afterward.
The EIN prints in a 2-digit and 7-digit format, separated by a hyphen. The IRS issues 1 CP-575 per EIN and never reprints it. A replacement arrives only as a 147C letter, which the IRS sends on request. Store a copy before opening any account, because banks check the name on it against the articles of incorporation.
The annual return follows from the EIN, and which one depends on 2 figures. All three versions are due the 15th day of the 5th month after the accounting year closes, which is May 15 for an organization on the calendar year.
| Annual return | Gross receipts | Total assets | Due date |
|---|---|---|---|
| Form 990-N, the e-Postcard | $50,000 or less | Any | 15th day, 5th month |
| Form 990-EZ | Under $200,000 | Under $500,000 | 15th day, 5th month |
| Form 990 | $200,000 or more | $500,000 or more | 15th day, 5th month |
Source: IRS Form 990 series instructions, verified July 2026.
Missing the filing carries a hard consequence. The IRS revokes tax-exempt status automatically after 3 consecutive years of missed annual returns, publishes the revocation, and requires a fresh Form 1023 plus another $600 or $275 user fee to reinstate. The EIN survives, because an EIN never expires.
Founders comparing structures read ein for trust for charitable trusts and ein for sole proprietorship for the for-profit alternative.
Why do nonprofit EIN applications get rejected?
A name on line 1 that does not match the articles of incorporation causes most rejections. Four more causes: a board named on line 7a, a blank line 13, the wrong line 9a box, and a missing signature.
Line 1 does not match the state record. One character decides it. Inc. and Incorporated read as two different organizations to the IRS.
Line 7a names the board. The IRS requires 1 person. A board of directors, a sponsoring church, or the filing attorney on line 7a fails.
Line 9a checks Corporation. That opens a taxable corporate account, and the IRS then expects Form 1120 every year. Check Other nonprofit organization.
Line 13 is blank. All three boxes need a number. Enter 0 for agricultural, household, and other when the nonprofit runs on volunteers.
Line 11 predates state approval. The IRS issues EINs to organizations that legally exist. Use the incorporation date the state printed.
The form is unsigned. An unsigned SS-4 gets returned unprocessed, and the wait restarts from zero.
The IRS reports a rejection by mail, not by email. A rejected fax filing costs weeks before the notice arrives, and those weeks push against the 27-month window for retroactive exemption. Checking line 1 against the articles of incorporation takes 2 minutes.
How much does an EIN for a nonprofit cost?
The IRS charges $0 for a nonprofit EIN through every filing method, and $0 in year 2 and every year after, because an EIN never renews. The separate 501(c)(3) application costs $600, or $275 on Form 1023-EZ.
| Filed by | Price | Filing guarantee in writing | Year 2+ |
|---|---|---|---|
| Yourself, direct to the IRS | $0 | Not stated | $0 |
| einnumber.co Standard | $67 | Filed by fax within 5 business days or the filing is free | $0 |
| einnumber.co Fast | $97 | Filed and the IRS call made within 24 hours, guaranteed — or the filing is free | $0 |
| Northwest | $200 | Not stated | $0 |
| ZenBusiness | $99 | Not stated | $0 |
| Rocket Lawyer | $59.99 | Not stated | $0 |
Competitor prices verified July 2026. Northwest reflects the no-SSN rate.
Read this before paying anyone, including us. A responsible party holding an SSN gets the nonprofit EIN at irs.gov in 15 minutes for $0, and that money belongs in the Form 1023 user fee instead. The $67 exists for the applicants the online tool blocks: a paper form, a fax line with no tracking, and 13 fields that have to be right the first time.
See the honest price breakdown on the free EIN number page, or use the $67 EIN filing service now.