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ARTICLE · 22 MARCH 2023

Employer Identification Numbers: What Nonprofits Should Know

Cooley LLP
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With special thanks to Lauren Swerdloff, Erin Walczewski, Tracey Christofferson Sullivan, and Amanda Hartman for their contributions.

United StatesTax
Daniel Rubin
Daniel Rubin
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With special thanks to Lauren Swerdloff, Erin Walczewski, Tracey Christofferson Sullivan, and Amanda Hartman for their contributions.

Nonprofit founders are often surprised to learn that the United States Internal Revenue Service (the IRS) requires nonprofits obtain an Employer Identification Number (also called an EIN), even if the nonprofit does not have employees; this includes nonprofits that are formed under the laws of a US state, as well as many nonprofits that were formed outside of the US but operate in the US. Additionally, EINs offer significant practical benefits for these nonprofits. Acquiring an EIN is free, easy, and can be done quickly in most cases, particularly if nonprofits use the IRS online application. This article will provide greater context for nonprofits surrounding what an EIN is and how to apply for one.

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