Employer Identification Number
Every organization must have an employer identification number, even if it will not have employees. The employer identification number is a unique number that identifies the organization to the Internal Revenue Service.
To apply for an employer identification number, you should obtain Form SS-4 and its Instructions. You may also apply for an employer identification number on-line, by telephone, or by fax. Make sure that you select church or church-controlled organization or other nonprofit organization as the type of entity. For more information about employer identification number application procedures, see Question 4 of FAQs regarding Applying for Tax Exemption.
Please note that the employer identification number is not your tax-exempt number. That term generally refers to a number assigned by a state agency that identifies organizations as exempt from state sales and use taxes. You should contact your state revenue department for additional information about tax-exempt numbers.