D. HOW TO ELECTRONICALLY FILE TO OBTAIN AN EIN
An Employer Identification Number (EIN) is an organization’s account number with the IRS and is required regardless of whether the organization has employees. Include the organization’s EIN on all correspondence to the IRS.
Important Note: Do not apply for an EIN until the organization is legally formed. Applying for an EIN signals to the IRS that an organization has been created, thereby triggering filing requirements, including the requirement to submit a Form 990-series information return each year. Conferences that are operated as integrated units of a council should not have a separate EIN from that of the council. Conferences that are operated as separate corporations, however, should obtain their own EIN and file their own Form 990-N (if under $50,000 in gross receipts each year) or 990-EZ financial information return with the IRS each year.
After being formally organized, such as by filing Articles of Incorporation (see “C. How to Prepare Articles of Incorporation”), conferences that are not integrated units of a council should apply for an EIN by completing Form SS-4 (Application for Employer Identification Number) or by submitting an online version by following the steps below. Please consult an attorney with any questions about completion of the EIN application.
STEPS FOR ELECTRONIC APPLICATION
1.Assemble what is needed prior to starting the online application:
- Duly authorized Officer’s Social Security Number
- Expected number of employees in the next twelve months
- Address where the organization is physically located (cannot be a P.O. box)
- Phone number for the organization
2.Visit
3.Click “Apply Online Now”
4.Click “Begin Application”
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5.Choose the legal structure of the organization: Start by selecting “View Additional Types,” NOT “Corporations,” which is designed for for-profit corporations
6.Select “Other Non-Profit/Tax Exempt Organization”
7.Select the reason that best describes why you are applying for an EIN: For newly-formed conferences, or for conferences that used to operate as integrated units of a council but have now separately incorporated, this purpose will be “Started a New Business”
8.Select “Individual” as the responsible party
9.Input the responsible individual’s name (the duly-authorized Officer from step 1) and SSN and select “I am a responsible…”
10.Enter the physical address and phone number of the organization
11.Enter the legal name, county, state, and start date of the organization
12.Select “No” for each of the questions on this screen. (If your organization DOES have paid employees, select “Yes” for the final question and indicate how many on the next screen.)
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13.Select “Other” for the type of business
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14.Select “Other” again and type “Charitable and Religious”
15.Select “Receive letter online”
16.Review your information and click “Submit.” You will be able to immediately download a PDF copy of your IRS EIN letter.
Revised 04/24/17
How To Electronically File to Obtain an EINPAGE 1 OF 7