Life Cycle of a Private Foundation - Employer Identification Number


Every foundation 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. 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”.

To apply for an employer identification number, you should obtain Form SS-4PDF and its InstructionsPDF. You may also apply for an employer identification number on-line. For additional information about employer identification number application procedures, see Question 4 of FAQs regarding Applying for Tax Exemption.

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