Nonprofits
EIN for Nonprofit: How to Apply (2026)
Every nonprofit needs an EIN before applying for 501(c)(3) tax-exempt status. Learn the correct Form SS-4 selections, who qualifies as the responsible party, and how to apply step by step.
Every nonprofit organization needs an EIN. You must obtain an EIN before applying for 501(c)(3) tax-exempt status, filing Form 990, opening a bank account, or applying for grants. The EIN is the foundation of your nonprofit's federal identity. Apply online at irs.gov if a responsible party has an SSN or ITIN. Select "Other nonprofit organization" as the entity type on Form SS-4. Non-US residents can apply by fax through ein.so for $49 (Standard) or $97 (Express).
Starting a nonprofit involves multiple federal and state filings. The EIN application is one of the first steps because nearly every subsequent filing requires it. You need the EIN before you file Form 1023 (or 1023-EZ) for tax-exempt recognition, before you open a bank account to receive donations, and before you apply for most grants. This guide walks you through the entire process.
For general information about EINs, see what an EIN is. For a list of all entity types requiring an EIN, see who needs an EIN.
Requirements
Why Does Every Nonprofit Need an EIN?
1.5 million tax-exempt organizations are registered with the IRS, and every one has an EIN. Nonprofits are separate legal entities. Even though they do not pay income tax (once granted exempt status), they still have 5 core reporting obligations to the IRS that require an EIN:
5 Core EIN Requirements for Nonprofits
501(c)(3) Application
Form 1023 and Form 1023-EZ both require your EIN. The IRS will not process your tax-exempt application without it. Get your EIN first, then file for tax-exempt status.
Form 990 Annual Filing
Most tax-exempt organizations must file Form 990, 990-EZ, or 990-N annually. Your EIN identifies your organization on these returns. Missing Form 990 filings for three consecutive years results in automatic revocation of tax-exempt status.
Bank Accounts and Donations
Banks require an EIN to open a nonprofit bank account. Donors who give $250 or more need a written acknowledgment from the nonprofit, and grant-making foundations verify your EIN against the IRS exempt organizations database before funding your programs.
Payroll and Employment
If your nonprofit has paid staff, the EIN is required for withholding income tax, Social Security, and Medicare from employee wages. It appears on W-2 forms, Form 941 (quarterly payroll returns), and Form 940 (FUTA returns).
State Registrations
Most states require nonprofits to register for charitable solicitation before fundraising. These state registrations require your federal EIN. State tax exemption applications also reference your federal EIN.
Timeline
Where Does the EIN Fit in the 501(c)(3) Application Process?
The EIN is step 2 of 5 in the nonprofit formation process, and it takes minutes to complete. The full 501(c)(3) determination takes 3-6 months, so the EIN should never be the bottleneck. Here is the typical timeline:
Nonprofit EIN Timeline: From Incorporation to Tax-Exempt Status
| Step | Action | Timeline | Cost |
|---|---|---|---|
| 1 | Incorporate with state | 1-7 business days | $50-$300 (varies by state) |
| 2 | Apply for EIN | Instant (online) or 4-7 days (fax) | $0 (IRS) or $49-$97 (ein.so) |
| 3 | File Form 1023 or 1023-EZ | 3-6 months (1023) or 2-4 weeks (1023-EZ) | $600 (1023) or $275 (1023-EZ) |
| 4 | Open bank account | 1-5 business days | $0 (most nonprofit accounts are free) |
| 5 | Register for state tax exemption | 2-8 weeks (varies by state) | $0-$100 (varies by state) |
- 1Incorporate with your state. File articles of incorporation with the Secretary of State, including the required IRS language for tax-exempt purposes (charitable purpose clause and dissolution clause).
- 2Apply for an EIN. Use Form SS-4 and select "Other nonprofit organization." You need the EIN before you can proceed to step 3.
- 3File Form 1023 or 1023-EZ. Apply for 501(c)(3) tax-exempt recognition. The full Form 1023 costs $600 to file. Form 1023-EZ (for smaller organizations) costs $275.
- 4Open a bank account. Use your EIN and articles of incorporation to open a nonprofit bank account for receiving donations and paying expenses.
- 5Register for state tax exemption and charitable solicitation. Most states require separate applications referencing your federal EIN and 501(c)(3) determination letter.
The EIN application itself takes minutes. The bottleneck is the 501(c)(3) determination, which can take 3-6 months for full Form 1023 or 2-4 weeks for Form 1023-EZ. Do not delay getting your EIN -- it holds up everything else in the process.
Step by Step
How Do You Apply for an EIN for a Nonprofit?
2 application methods exist: online (instant, free) and fax (4-7 business days). The most critical detail: select "Other nonprofit organization" as your entity type -- not "Corporation." Selecting the wrong type is the #1 error on nonprofit EIN applications.
Form 1023 vs Form 1023-EZ: Which Do You Need?
| Factor | Form 1023 (Full) | Form 1023-EZ (Streamlined) |
|---|---|---|
| Filing Fee | $600 | $275 |
| Processing Time | 3-6 months | 2-4 weeks |
| Eligibility | All nonprofits | Gross receipts under $50,000/yr and assets under $250,000 |
| Form Length | 26 pages + attachments | 3 pages |
| EIN Required? | Yes (before filing) | Yes (before filing) |
For US-Based Nonprofits (responsible party has SSN or ITIN):
- Go to the IRS EIN Assistant at irs.gov
- Select "View Additional Types, Including Tax-Exempt and Governmental Organizations"
- Choose "Other nonprofit/tax-exempt organization"
- Enter the responsible party's name and SSN or ITIN
- Provide the nonprofit's legal name as shown on articles of incorporation
- Enter the organization's address
- Submit and receive your EIN instantly
For Non-US Residents (without SSN or ITIN):
- Complete Form SS-4 selecting "Other nonprofit organization" on line 9a
- Enter the responsible party's name and passport number
- Provide the nonprofit's legal name and address
- Specify the nonprofit's purpose (charitable, educational, religious, etc.)
- Fax the form to the IRS at 855-215-1627
- Wait 4-7 business days for your EIN
Or let ein.so handle the process for $49 (Standard) or $97 (Express). Start your application.
Avoid These Errors
What Mistakes Do Nonprofits Make on EIN Applications?
4 errors cause 90% of nonprofit EIN application delays. Nonprofits frequently make these mistakes that cause complications with the subsequent 501(c)(3) filing. Here are the most common mistakes and how to avoid them:
Error #1: Wrong Entity Type Selection
Selecting the wrong entity type. The most common error is selecting "Corporation" instead of "Other nonprofit organization." While many nonprofits are incorporated, the IRS treats nonprofit entities differently from for-profit corporations. Selecting the wrong type can cause the IRS to set up your account incorrectly, leading to mismatched records when you file Form 1023.
Using the organization name as the responsible party. The responsible party must be an individual person -- the board president or executive director. Entering the organization's name in the responsible party field will result in a rejected application.
Mismatching the legal name. The name on your EIN application must match the name on your articles of incorporation exactly. Abbreviations, punctuation differences, or missing words (like "Inc.") will cause issues when you file for tax-exempt status or open a bank account.
Waiting too long to apply. Some nonprofit founders delay the EIN application, thinking they need tax-exempt status first. The opposite is true: you need the EIN before you can apply for tax-exempt status. Get the EIN immediately after incorporating. For more on the application process, see our how to get an EIN guide.