Blog
EIN for a 501(c)(3) Application: Complete Timeline
You must have an EIN before you can apply for 501(c)(3) tax-exempt status — the number is required on both Form 1023 and Form 1023-EZ. This guide sets out the whole sequence, the fees at each stage, and how long IRS determination takes.
Last updated: August 30, 2026
You must have an EIN before applying for 501(c)(3) status. Both Form 1023 and Form 1023-EZ require the organization's EIN on the application itself. The sequence is: incorporate with your state, obtain the EIN on Form SS-4 at no cost, then file the exemption application. Form 1023-EZ carries a $275 user fee; the full Form 1023 carries $600. The EIN identifies the organization; it does not grant exemption, which comes only from an IRS determination letter.
Founders routinely assume the EIN and the exemption are one step. They are not, and confusing them causes real delays. The EIN is an identification number the IRS issues to any organization that asks, usually within minutes. Tax-exempt status is a determination the IRS makes after reviewing your purpose, governance, and finances, and it takes months. One is a prerequisite for the other. The EIN for a nonprofit guide covers whether your organization needs an EIN at all; this page covers the sequence from incorporation through to a determination letter.
| Stage | Form | Fee | Typical Time |
|---|---|---|---|
| 1. Incorporate with the state | State articles | Varies by state | Days to weeks |
| 2. Obtain the EIN | Form SS-4 | $0 | Minutes online |
| 3. Draft bylaws and seat a board | — | — | Weeks |
| 4. Apply for exemption | Form 1023 or 1023-EZ | $600 / $275 | Filing itself |
| 5. IRS determination | — | — | Weeks to a year |
| 6. State tax exemption | State forms | Varies | After IRS approval |
The Order
Why Must the EIN Come First?
Because the exemption application asks for it. Form 1023 and Form 1023-EZ both require the organization's EIN in the identifying information, and there is no way to file without one.
The order matters beyond that single field. The IRS matches the name on your exemption application against the name on the EIN record and against your articles of incorporation. Founders who apply for the EIN before incorporating often enter a working name that later differs from the registered one, and reconciling those records adds weeks.
The reliable sequence:
- Incorporate first. File articles with the state and note the exact registered name.
- Get the EIN second, using that exact name on Form SS-4 Line 1.
- Apply for exemption third, with the same name and the EIN from the CP 575 letter.
Getting an EIN does not commit you to applying for exemption, and it does not start any clock. It simply makes the organization identifiable so it can open a bank account and receive funds while the rest of the setup proceeds.
One caution on naming. Use the organization’s exact registered name on Form SS-4 Line 1 — the name as it appears in the articles filed with the state, including any "Inc." or "Foundation" — rather than the shorter name you use publicly. The CP 575 letter the IRS returns carries that name, banks match it against the articles, and Form 1023 asks for it again. Three documents agreeing saves a round of correspondence at every later stage.
Which Form
Form 1023 or Form 1023-EZ?
Form 1023-EZ is the streamlined application for smaller organizations at a $275 user fee. The full Form 1023 costs $600 and applies to everyone else.
| Factor | Form 1023-EZ | Form 1023 |
|---|---|---|
| User fee | $275 | $600 |
| Length | Short, online only | Long, with narrative and schedules |
| Financial detail required | Minimal | Detailed, multi-year |
| Typical decision time | Weeks to a few months | Several months to over a year |
| Who it suits | Smaller organizations meeting the eligibility test | Larger organizations, and types the EZ excludes |
Eligibility for the EZ version turns on projected gross receipts and total assets, and the IRS publishes an eligibility worksheet that must be completed before filing. Certain organization types — churches, schools, hospitals, and others — are excluded from the EZ route regardless of size and must file the full Form 1023.
Filing the EZ form when you do not qualify is worse than filing the full form. The application can be rejected, the fee is not recovered, and you begin again on the longer route having lost the months in between. Work through the eligibility worksheet honestly before choosing.
ein.so files Form SS-4 and does not prepare exemption applications. A nonprofit attorney or a CPA experienced with Form 1023 is the right help for that stage.
Timing
How Long Does 501(c)(3) Approval Take?
Form 1023-EZ is commonly decided within weeks to a few months. The full Form 1023 usually takes several months, and can extend past a year when the IRS raises follow-up questions.
Published processing times move substantially with IRS workload, so check the current figures rather than relying on any single estimate. The practical planning question is what the organization can do while it waits.
You can operate. The organization can incorporate, obtain its EIN, open a bank account, recruit a board, and begin its programme work before a determination arrives.
Donations are not yet deductible. Donors cannot claim a deduction until exemption is granted. Many organizations tell donors this openly and ask them to give anyway, since the retroactive rule below usually rescues the deduction.
The 27-month rule is why that works. File the exemption application within 27 months of the end of the month in which the organization was formed, and the IRS can make exemption effective from the formation date — which retroactively covers gifts made during the wait. Miss that window and exemption generally runs only from the application date forward.
That rule is the strongest argument for getting the EIN early. Every week spent sorting out identification is a week off the 27-month clock.
After Approval
What Happens After the IRS Approves?
The IRS issues a determination letter confirming the organization's exempt status. That letter, alongside the CP 575 EIN letter, is the pair of documents grantmakers and banks ask to see.
Four things follow:
- Apply for state tax exemption. Federal exemption does not exempt the organization from state income, sales, or property tax. Most states have their own application, and most require the federal determination letter first.
- Register for charitable solicitation. Most states require registration before soliciting donations from their residents, which for an online donation page can mean several states.
- Calendar the annual filing. Exempt organizations file a Form 990 series return each year, sized to the organization's receipts. Failing to file for three consecutive years results in automatic revocation of exempt status.
- Store the documents permanently. The determination letter and the EIN letter are requested repeatedly, by banks, grantmakers, and auditors. The IRS does not reissue a CP 575; the replacement is a Letter 147C.
Automatic revocation for three missed Form 990 filings is the most common way small nonprofits lose exemption, and it is entirely avoidable. Getting reinstated costs another application and another fee.
Need an EIN? ein.so prepares Form SS-4, faxes it to the IRS, and delivers your EIN by email — $49 Standard (4-7 business days) or $97 Express (2-3 business days), no SSN required. Start your application.
Related guides: EIN for a nonprofit | EIN for churches | Form SS-4 guide | What is an EIN? | EIN confirmation letter.
Frequently Asked Questions
Do I need an EIN before applying for 501(c)(3)?
Yes. Both Form 1023 and Form 1023-EZ ask for the organization's EIN, so the application cannot be submitted without one. Apply for the EIN after incorporating with your state and before starting the exemption application. The IRS charges $0 for the EIN.
Should I file Form 1023 or Form 1023-EZ?
Form 1023-EZ is the streamlined version for smaller organizations, with a $275 user fee. Form 1023 is the full application, with a $600 user fee. Eligibility for the EZ version depends on projected gross receipts and total assets, tested by the IRS eligibility worksheet.
How long does 501(c)(3) approval take?
Form 1023-EZ is typically decided in a few weeks to a few months. The full Form 1023 commonly takes several months and can run past a year where the IRS asks follow-up questions. Current processing times are published by the IRS and move considerably.
Can a nonprofit operate before 501(c)(3) approval?
Yes. The organization can incorporate, open a bank account with its EIN, and begin work. Donations are not tax-deductible to donors until exemption is granted, though the IRS can recognise exemption retroactively to the formation date if you apply within 27 months.
What is the 27-month rule?
If the organization files its exemption application within 27 months of the end of the month it was formed, the IRS can make the exemption effective from the formation date. Miss the window and exemption generally runs only from the application date forward.
Does getting an EIN make my organization tax-exempt?
No. The EIN is an identification number, not a status. It identifies the organization to the IRS in the same way it identifies any business. Tax-exempt status comes only from an IRS determination on Form 1023 or 1023-EZ, which is a separate application.
What entity type do I select on Form SS-4 for a nonprofit?
Select the option matching your organization on Line 9a, generally the nonprofit or corporation choice depending on how you incorporated. On Line 10, the reason for applying is typically that you started a new organization. Enter the exact name from the articles.
Do I need to incorporate before getting the EIN?
In nearly all cases, yes. The exemption application asks for organizing documents and the EIN application asks for the legal name, so incorporating first keeps all three consistent. A mismatch between the articles, the EIN letter, and Form 1023 causes delays.
Need an EIN? We Handle Everything.
Non-US resident? We file Form SS-4 with the IRS and deliver your EIN by email. Just $49 Standard or $97 Express.
Get My EIN for $49