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.
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 990 Annual Filing
Bank Accounts and Donations
Payroll and Employment
State Registrations
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) |
Incorporate with your state.
Apply for an EIN.
File Form 1023 or 1023-EZ.
Open a bank account.
Register for state tax exemption and charitable solicitation.
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.
Frequently Asked Questions
Does every nonprofit need an EIN?
Yes. Every nonprofit organization needs an EIN regardless of size, revenue, or number of employees. The IRS requires an EIN to apply for 501(c)(3) tax-exempt status, file Form 990, and open a bank account. You cannot operate a nonprofit without one.
Do I need an EIN before applying for 501(c)(3) status?
Yes. You must have an EIN before filing Form 1023 or Form 1023-EZ for 501(c)(3) tax-exempt recognition. The IRS requires the EIN on the application. Get your EIN first, then apply for tax-exempt status.
How much does it cost to get an EIN for a nonprofit?
Getting an EIN from the IRS is free. If a responsible party has an SSN or ITIN, apply online at irs.gov and receive the EIN instantly. For nonprofits with non-US responsible parties, ein.so handles the fax application for $49 (Standard) or $97 (Express).
What entity type do I select on Form SS-4 for a nonprofit?
Select 'Other nonprofit organization' on line 9a of Form SS-4. Do not select 'Church or church-controlled organization' unless your nonprofit is specifically a church. Selecting the wrong entity type can delay processing or cause complications with your 501(c)(3) application.
Can a nonprofit use a board member's SSN instead of an EIN?
No. Nonprofits are separate legal entities and must have their own EIN. A board member's SSN cannot substitute for the organization's EIN on tax forms, bank accounts, or grant applications. The board member's SSN is only used as the responsible party identifier on the EIN application itself.
Who is the responsible party for a nonprofit EIN application?
The responsible party is a principal officer who controls the nonprofit's funds and assets. This is the board president, executive director, or treasurer. The responsible party must be an individual person, not the organization itself.
How long does it take to get an EIN for a nonprofit?
Online applications receive the EIN instantly. Fax applications take 4-7 business days. ein.so's Express service ($97) reduces fax processing to 7 business days. Plan to get your EIN well before you need to file Form 1023 for tax-exempt status.
Does a nonprofit need an EIN even if it has no employees?
Yes. Nonprofits need an EIN regardless of whether they have employees. The EIN is required for Form 990 filing, applying for tax-exempt status, opening bank accounts, and receiving grants. Employee status has no bearing on the EIN requirement for nonprofits.