EIN Guide · What a federal EIN is, why your Oregon Nonprofit needs one, and how to get it.
EIN Guide for an Oregon Nonprofit Corporation
Every Oregon nonprofit needs an Employer Identification Number — even one with no employees and no revenue yet. The EIN is your organization's federal tax ID, and you'll need it to open a bank account, apply for 501(c)(3) status, and file with the IRS. This guide covers when to get it, how to apply, who the responsible party is, and the mistakes to avoid.
One price: $199.00/yr covers your formation, your registered agent, and your annual report, plus the $50.00 state filing fee, at cost.
State agency: Oregon Secretary of State, Corporation Division (Oregon Business Registry)
Annual report due: Anniversary of formation · Processing: 2-3 business days
✓ No hidden fees ✓ No second-year price hikes ✓ No missed filings
State facts
Oregon Nonprofit
What an EIN Is and Why a Nonprofit Needs One
An Employer Identification Number is a nine-digit federal tax ID number the IRS assigns to your organization. Think of it as a Social Security number for your organization — it identifies the nonprofit to the federal government and to banks, funders, and vendors.
Despite the word "Employer" in the name, you need an EIN even if the nonprofit will never hire anyone. For a nonprofit, the EIN isn't primarily about employment — it's the identifier used on your exemption application and your annual returns.
What you'll use the EIN for
- Applying for 501(c)(3) status — the IRS requires an EIN on Form 1023 or 1023-EZ
- Opening a bank account — banks require the EIN to open an organizational account
- Filing annual returns — your Form 990, 990-EZ, or 990-N is filed under the EIN
- Hiring employees or contractors — if you do, payroll and information returns run through the EIN
- Applying for grants — funders identify your organization by its EIN
An EIN is permanent. It stays with your organization for its entire existence and isn't reassigned to anyone else even after you dissolve.
When to Apply — Order Matters
Timing the EIN correctly saves headaches. The right sequence is: form the corporation first, then get the EIN, then apply for exemption.
Incorporate before you apply
Get your Oregon Articles of Incorporation filed and approved before you apply for the EIN. The IRS application asks for the legal name and formation details of the entity, and it's cleanest to apply as the actual corporation the state has recognized — not as an idea. Applying after incorporation ensures your EIN is tied to the correct legal name from the start.
EIN before exemption and banking
You need the EIN in hand before you file your 501(c)(3) application and before you open a bank account, since both require it. Because the online application issues the number immediately, this rarely causes delay — apply as soon as your Articles are approved and you'll have the EIN the same day.
How to Apply for the EIN
The IRS issues EINs at no cost. You never need to pay a third party for the number itself — any fee a service charges is for their assistance, not the EIN.
The online application (fastest)
Apply through the IRS EIN Assistant at IRS.gov. The application:
- Takes about ten minutes to complete
- Issues the EIN immediately upon successful submission
- Lets you download and print the confirmation notice right away
- Is available during the IRS's posted hours for the tool
The online application must be completed in a single session — it times out after a period of inactivity — so have your information ready before you start.
Alternatives to online
If you can't use the online tool, you can apply by fax or mail using Form SS-4. These take longer — days for fax, weeks for mail — so use online whenever you can. There's also a phone option for certain international applicants.
Select the right entity type
When the application asks about your entity type, identify it as a nonprofit/tax-exempt organization (a corporation formed for a nonprofit purpose), not as an LLC or a for-profit corporation. Choosing the wrong type can create confusion on later filings. If your Articles were filed as an Oregon nonprofit corporation, reflect that on the EIN application.
The Responsible Party
The IRS requires every EIN application to name a responsible party — a real individual who controls or directs the organization. For a nonprofit, that's typically an officer or director, such as the president or treasurer.
What the responsible party is
- A natural person, not the organization itself and not another entity
- Someone with authority over the nonprofit — commonly a board officer
- The person whose taxpayer identification number (SSN or ITIN) is provided on the application
The responsible party isn't the "owner" — nonprofits have no owners — but rather the individual the IRS holds accountable as the point of contact for the entity. If the responsible party later changes (say, a new treasurer takes over), the organization should update the IRS using Form 8822-B.
No SSN or ITIN?
The online application requires the responsible party to have an SSN or ITIN. If the responsible party doesn't have one, the organization applies using Form SS-4 by fax or mail instead of the online tool.
After You Have the EIN
Once the EIN is issued, put it to work and keep it safe.
Save the confirmation
Download and store the EIN confirmation notice (the CP 575 or the online confirmation). Banks and funders sometimes ask to see it, and it's the cleanest proof of the number. Keep it with your Articles of Incorporation and bylaws in the organization's records.
Use it consistently
Use the exact legal name and EIN consistently across your bank account, exemption application, and annual returns. Mismatches between the name on file with the IRS and the name on your filings cause processing problems. If your organization's legal name changes, update it with the IRS so records stay aligned.
Don't confuse the EIN with tax-exempt status
Having an EIN does not make your organization tax-exempt. The EIN is just an identifier. Tax exemption comes only after the IRS approves your Form 1023 or 1023-EZ and issues a determination letter. Plenty of organizations have an EIN but no exemption — the EIN is a prerequisite for applying, not the exemption itself.
Frequently asked questions
Does an Oregon nonprofit need an EIN if it has no employees?
Yes. Every nonprofit corporation needs an EIN regardless of whether it has employees. You use it to open a bank account, apply for 501(c)(3) status, and file annual IRS returns. The "Employer" in the name is misleading — for a nonprofit the EIN is mainly a tax identifier, not an employment requirement.
How much does an EIN cost?
Nothing. The IRS issues EINs for free. Apply online at IRS.gov and receive the number immediately. Some services charge a fee to obtain it for you — that covers their assistance, not the EIN itself, which the government provides at no cost. There's no reason to pay for the number alone.
When should we apply for the EIN?
After your Oregon Articles of Incorporation are approved, and before you apply for tax exemption or open a bank account. The correct order is incorporate, then get the EIN, then apply for 501(c)(3) status. Applying online issues the number immediately, so do it as soon as your corporation is formed.
Who is the responsible party for a nonprofit's EIN?
A real individual who controls or directs the organization — typically an officer or director such as the president or treasurer. Nonprofits have no owners, so the responsible party is the person the IRS treats as the accountable point of contact, and their SSN or ITIN goes on the application. Update the IRS with Form 8822-B if that person later changes.
Does having an EIN mean we're tax-exempt?
No. An EIN is only an identifier — it doesn't grant tax-exempt status. Exemption comes after the IRS approves your Form 1023 or 1023-EZ and issues a determination letter. Many organizations have an EIN without exemption; the EIN is a prerequisite for applying, not the exemption itself.
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