Industry Guide
EIN for Churches & Religious Organizations
Churches need an EIN before they apply for 501(c)(3) tax-exempt status, open a bank account, or run payroll. The IRS issues it free. ein.so files Form SS-4 for $49 Standard or $97 Express.
Churches and religious organizations need an EIN before they apply for 501(c)(3) status, open a bank account, or run payroll. The EIN is the federal tax ID that identifies the organization to the IRS and banks. The IRS issues every EIN free. US-based churches apply online when the responsible party has an SSN or ITIN. Foreign founders and ministries without an SSN file Form SS-4 by fax. ein.so prepares and faxes the SS-4 for $49 Standard (4-7 business days) or $97 Express (2-3 business days).
A church is a religious organization under section 501(c)(3) of the Internal Revenue Code. The IRS uses "church" broadly to cover congregations, mosques, temples, synagogues, ministries, and missions. Every one of these needs an Employer Identification Number (EIN), a 9-digit federal tax ID formatted XX-XXXXXXX. The EIN identifies the organization on bank applications, payroll filings, and the tax-exempt application. This guide explains when a church needs an EIN, how to complete Form SS-4 as a religious organization, how foreign founders apply without an SSN, and what comes after approval. ein.so files the SS-4 and does not give tax advice; confirm exemption details with a CPA.
| Factor | Detail |
|---|---|
| Federal tax ID | EIN (XX-XXXXXXX), issued by the IRS |
| IRS fee | $0 |
| Tax-exempt section | 501(c)(3), religious organization |
| Tax-exempt application | Form 1023 or 1023-EZ (EIN required first) |
| Church auto-exemption | Churches are exempt without filing Form 1023 |
| Foreign applicant method | Form SS-4 by fax to 855-215-1627 |
| ein.so pricing | $49 Standard (4-7 days) / $97 Express (2-3 days) |
Do You Need
Do Churches and Religious Organizations Need an EIN?
Every church and religious organization needs an EIN, even with zero employees and zero revenue. The EIN identifies the organization for banking, the 501(c)(3) application, and any payroll. A church cannot use a pastor's Social Security Number to hold congregation funds.
The IRS does not allow personal accounts to hold organizational money. The moment a congregation collects donations, it needs its own federal tax ID. Here is when an EIN applies.
| Situation | EIN Needed? |
|---|---|
| Incorporated church or ministry | Yes (required) |
| Unincorporated congregation collecting donations | Yes (required) |
| Church applying for 501(c)(3) determination | Yes (required first) |
| Church with paid pastor or staff | Yes (required) |
| Mosque, temple, or synagogue with a bank account | Yes (required) |
| Foreign mission operating a US entity | Yes (required) |
| Personal religious blog, no organization | No |
Why Churches and Religious Organizations Get an EIN
- 501(c)(3) application — Form 1023 and 1023-EZ both require an EIN before filing
- Business banking — open a church bank account to hold donations
- Payroll — pay clergy and staff and issue Form W-2
- Donor trust — an IRS determination letter reassures donors and grantmakers
- Vendor forms — provide the EIN on Form W-9 instead of an SSN
501(c)(3) Path
How Does an EIN Connect to Church 501(c)(3) Status?
A church needs an EIN before it can claim or apply for 501(c)(3) tax-exempt status. The EIN goes on the first line of Form 1023 and Form 1023-EZ. Without the EIN, the IRS cannot process the exemption application.
Churches hold a special place in the tax code. The IRS treats qualifying churches as automatically tax-exempt under section 501(c)(3) without requiring Form 1023. Many churches still apply for a formal determination letter because donors, banks, and grant programs request it. Either path starts with the EIN.
Get the EIN First
Choose Your Exemption Path
File the Exemption Application
Maintain Records
The EIN is administrative, not the exemption itself. Getting an EIN does not make an organization tax-exempt. Exemption comes from qualifying under 501(c)(3) and, where required, an IRS determination letter. See who needs an EIN for the full eligibility breakdown.
How to Get
How Does a Church Get an EIN?
A US church with a responsible party who has an SSN or ITIN gets an EIN online at irs.gov in minutes. The IRS charges $0. A church without an SSN files Form SS-4 by fax to 855-215-1627 and waits 4-7 business days.
The application method depends on whether the responsible party has a US Social Security Number. The IRS online EIN tool requires an SSN or ITIN. Foreign founders and overseas missions cannot use the online tool, so they use the fax method.
| Method | Speed | Cost | SSN Required? |
|---|---|---|---|
| Online | Minutes | Free | Yes |
| Fax to 855-215-1627 | 4-7 days | Free | No |
| ein.so Standard | 4-7 days | $49 | No |
| ein.so Express | 2-3 days | $97 | No |
Best Path for Religious Organizations
- US church with SSN holder — apply free online; the EIN issues instantly
- Foreign mission or founder, no SSN — file Form SS-4 by fax using a passport number on Line 7b
- Need it fast and error-free — ein.so prepares and faxes the SS-4 for you
See the complete EIN application process and the EIN cost breakdown. For the no-SSN path, read EIN without SSN.
Step-by-Step
How Does a Church Complete Form SS-4?
A church completes Form SS-4 by entering its legal name on Line 1, checking the "Church or church-controlled organization" box on Line 9a, and naming the responsible party on Line 7a. The IRS uses Line 9a to flag the organization as religious.
Form SS-4 is the IRS application for an EIN. Religious organizations have a dedicated entity-type box, which separates them from for-profit businesses. Accurate field entries prevent silent IRS rejections.
Enter the Legal Name
Provide the Address
Name the Responsible Party
Check the Church Box and File
Church SS-4 Field Guide
| SS-4 Field | Church Entry |
|---|---|
| Line 1 (Legal name) | Full legal name of the church or ministry |
| Line 4 (Address) | Organization mailing address |
| Line 7a (Responsible party) | Pastor, trustee, or officer's full name |
| Line 7b (SSN/ITIN/EIN) | SSN, ITIN, or passport number for foreign parties |
| Line 9a (Entity type) | Church or church-controlled organization |
| Line 10 (Reason) | Started new business / Banking purpose |
| Line 16 (Principal activity) | "Religious organization" or "ministry" |
The most common rejection cause for foreign applicants is malformed address formatting. The IRS silently rejects addresses that do not fit the SS-4 layout. ein.so reformats them. See the full SS-4 form guide for line-by-line detail.
Foreign Founders
Can a Foreign Religious Organization Get a US EIN?
Yes. A foreign mission, ministry, or religious body operating a US entity gets a US EIN without an SSN. The responsible party enters a passport number on Form SS-4 Line 7b. The fax method to 855-215-1627 is the path because the online tool requires an SSN.
International religious organizations open US entities for clear reasons. They receive US donations, hold funds in dollars, run US programs, and partner with American congregations. The EIN connects the foreign-led entity to the US financial system.
US Donations and Grants
No SSN Required
US Programs and Missions
Express Filing
For the full no-SSN process, read EIN without SSN and the EIN processing time guide.
Banking & Payroll
How Does a Church Use Its EIN for Banking and Payroll?
A church uses its EIN to open a dedicated bank account and to run payroll for clergy and staff. US banks require the EIN, the organizing document, and a board resolution to open a church account. Payroll requires the EIN to file employment tax returns and issue Form W-2.
Separating organizational money from personal money is a legal and trust requirement. A church bank account holds tithes, offerings, and grants under the organization's EIN, not a pastor's SSN.
Church Bank Account
Clergy Payroll
Housing Allowance
Online Giving Platforms
A church that pays staff or contractors files employment and information returns under its EIN. Clergy taxation is one of the most specialized areas of tax law. ein.so does not give tax advice; work with a CPA who knows religious organizations.
Comparison
How Does Church EIN Filing Compare to For-Profit Filing?
The EIN application is the same federal process for a church and a for-profit business, but the SS-4 entity box and downstream tax treatment differ. A church checks the "Church or church-controlled organization" box, while a business checks LLC or corporation.
The IRS issues every EIN free in both cases. The differences appear after the EIN, in exemption status and tax filings.
| Factor | Church / Religious Org | For-Profit Business |
|---|---|---|
| EIN cost from IRS | $0 | $0 |
| SS-4 entity box (Line 9a) | Church or church-controlled org | LLC / Corporation / Sole prop |
| Federal income tax | Tax-exempt under 501(c)(3) | Taxable |
| Exemption application | Form 1023 / 1023-EZ (or auto for churches) | Not applicable |
| Bank account requires EIN | Yes | Yes |
| Foreign founder method | SS-4 fax, passport on 7b | SS-4 fax, passport on 7b |
| ein.so pricing | $49 / $97 | $49 / $97 |
A foreign-owned single-member US LLC, used by some founders for related ventures, must file Form 5472 with a pro-forma Form 1120 each year. The penalty for not filing is $25,000. Tax-exempt churches follow a different filing track. Confirm which filings your organization owes with a CPA. For the foreign-founder route, see EIN for non-residents.
Next Steps
After Getting Your EIN for a Church
- Open a church bank account — banks need the EIN, the charter, and a board resolution
- Apply for 501(c)(3) — file Form 1023 or 1023-EZ with the EIN, or rely on church auto-exemption
- Set up payroll — issue Form W-2 to staff and confirm clergy rules with a CPA
- File Form 5472 — only for related foreign-owned LLCs ($25,000 penalty for non-filing)
- Review BOI filing — check whether any related US entity must report beneficial ownership
Related guides: How to get an EIN | EIN without SSN | EIN for non-residents | SS-4 form guide | EIN cost | EIN processing time
Other industry guides: Contractors | Restaurants | Daycare | Cleaning Business. Browse all on What can you do with EIN.
Frequently Asked Questions
Do churches and religious organizations need an EIN?
Yes. Every church, mosque, temple, and religious nonprofit needs an EIN, even when it has no employees. The EIN identifies the organization to the IRS and to banks. The 501(c)(3) tax-exempt application (Form 1023 or 1023-EZ) requires an EIN before you file. You also need it to open a bank account and run payroll.
Does a church have to apply for 501(c)(3) status to be tax-exempt?
No. Churches are automatically tax-exempt under section 501(c)(3) without filing Form 1023. Many churches still apply to receive an IRS determination letter, which donors and grantmakers often request. Either way, the church needs an EIN first. Confirm your specific filing path with a CPA who handles religious organizations.
How does a church get an EIN?
A US church gets an EIN online at irs.gov in minutes when the responsible party has an SSN or ITIN. The IRS charges $0. Without an SSN or ITIN, you submit Form SS-4 by fax to 855-215-1627 and wait 4-7 business days. ein.so files the SS-4 fax for non-residents for $49 Standard or $97 Express.
Can a foreign religious organization get a US EIN?
Yes. A foreign mission, ministry, or religious body operating a US entity can get a US EIN. The responsible party enters a passport number on Form SS-4 Line 7b instead of an SSN. The IRS online tool is blocked without an SSN, so foreign applicants use the fax method. ein.so handles this remotely for $49.
How much does an EIN cost for a church?
The IRS charges $0 for an EIN regardless of the organization type. A church can apply directly for free. ein.so charges $49 Standard (4-7 business days) or $97 Express (2-3 business days) to prepare and fax Form SS-4 for applicants without an SSN. See the EIN cost breakdown for details.
What does a church enter on Form SS-4 for its type of entity?
A church checks the 'Church or church-controlled organization' box on Form SS-4 Line 9a. Line 1 holds the legal name of the church. Line 10 reason is usually 'Started new business' or 'Banking purpose.' Line 7a names the responsible party. The IRS uses Line 9a to flag the organization correctly.
Does a church need an EIN to open a bank account?
Yes. US banks require an EIN to open a church or ministry bank account. The bank uses the EIN, the formation document, and a board resolution to verify the organization. Personal accounts cannot legally hold congregation funds. See the EIN for a bank account guide for the documents banks request.
Does a church need an EIN to pay a pastor or staff?
Yes. A church needs an EIN to run payroll, issue Form W-2 to staff, and file employment tax returns. Clergy pay has special rules: ministers are often treated as self-employed for Social Security and Medicare. Confirm clergy payroll and housing-allowance treatment with a CPA before your first payroll run.
Can a church get a new EIN if it changes structure?
A church needs a new EIN when it changes its legal structure, such as incorporating a previously unincorporated congregation. A name change or new address does not require a new EIN. The IRS lists the exact triggers in the Form SS-4 instructions. Apply by fax to 855-215-1627 or online with an SSN.
How long does it take a church to receive its EIN?
An online application with an SSN issues the EIN in minutes. The fax method to 855-215-1627 takes 4-7 business days when Form SS-4 is error-free. Through ein.so, Standard processing takes 4-7 business days ($49) and Express takes 2-3 business days ($97). See the EIN processing time guide.
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