Getting an EIN for Your West Virginia Nonprofit

An Employer Identification Number is the nine-digit federal tax ID the IRS assigns to your organization. Think of it as a Social Security number for your organization. It identifies your nonprofit to the IRS, to banks, and to anyone else who needs a tax ID for your corporation.

Why a nonprofit can't skip it

A nonprofit needs an EIN for essentially everything institutional:

• The 501(c)(3) application — Form 1023 and Form 1023-EZ both require your EIN. You can't apply for tax-exempt status without one.
• Opening a bank account — no bank will open a business account for your nonprofit without an EIN.
• Hiring employees — payroll and employment tax filings run on the EIN.
• Filing the annual Form 990 — your federal information return is tied to your EIN.
• Accepting grants and larger donations — funders identify your organization by its EIN.

Even the smallest all-volunteer nonprofit with no employees needs an EIN, because the tax-exempt status and bank account both depend on it. There's no version of running a compliant nonprofit that skips the EIN.

The order of operations matters here, and getting it wrong creates avoidable headaches.

Incorporate first, then get the EIN

Apply for your EIN only after the West Virginia Secretary of State has accepted your Articles of Incorporation. You want the corporation to legally exist before you request the EIN, so the number attaches to a real, properly formed entity. Applying before the state accepts your Articles can tie the EIN to something that doesn't cleanly exist yet, and untangling that with the IRS is tedious.

Then apply for exemption

With the corporation formed and the EIN in hand, you're ready to apply to the IRS for 501(c)(3) recognition. The sequence is: incorporate with West Virginia, get the EIN, then apply for exemption. Each step depends on the one before it.

Don't apply twice

Your nonprofit needs exactly one EIN for its lifetime. Applying a second time because you misplaced the confirmation, or because a volunteer didn't know one already existed, creates duplicate records that confuse the IRS and your bank. Store the EIN confirmation somewhere the whole board can find it.

The IRS issues EINs at no cost, and the fastest route is the online application.

The online EIN Assistant

Apply through the IRS EIN Assistant at IRS.gov. The application takes roughly ten minutes, and if you apply online the number is issued immediately at the end — you can print or save the confirmation and use the EIN the same day. The online tool is available during the IRS's posted hours and must be completed in one session; it times out if you leave it idle.

The responsible party

The application asks for a "responsible party" — the individual who ultimately controls or manages the organization. For a nonprofit, this is typically a principal officer, such as the board president or executive director. The responsible party provides their own Social Security number or ITIN to complete the online application. This person is an identifier for IRS purposes, not an owner — nonprofits have no owners.

Alternatives to online

If you can't use the online tool — for instance, if the responsible party doesn't have an SSN or ITIN — you apply using Form SS-4 by fax or mail. This takes longer than the instant online issuance, so plan ahead if it applies to you.

The EIN application has a few spots where nonprofits differ from businesses, and choosing correctly keeps your records clean.

Entity type

When the application asks what type of entity you are, select the option for a nonprofit or other tax-exempt organization — not "LLC" and not "corporation" in the for-profit sense. Choosing the wrong type can misclassify your organization in IRS records and create friction when you later apply for exemption.

You get the EIN before exemption

A common point of confusion: getting an EIN does not make you tax-exempt. The EIN is just an identifier. Tax-exempt status is a separate determination you apply for afterward with Form 1023 or 1023-EZ. When you get the EIN, the IRS may note that your organization hasn't yet been recognized as exempt — that's normal and expected at this stage.

Reason for applying

Select the reason that fits — typically "started a new business" or the equivalent for a new organization. The form's phrasing leans toward businesses, but a new nonprofit corporation fits the "new entity" concept.

Once the EIN is issued, put it to work and safeguard it.

Immediate next steps

• Save the confirmation. The IRS issues an EIN confirmation (the CP 575 for mailed applications, or the printable letter online). Store it where the board can find it — this is the document banks and funders sometimes ask to see.
• Open the bank account. With your filed Articles and your EIN, you can open a nonprofit bank account and stop running organizational money through anyone's personal account.
• Apply for exemption. With the EIN, you're ready to file Form 1023 or 1023-EZ for 501(c)(3) recognition.
• Set up recordkeeping. Use the EIN consistently on all filings and financial accounts so your records stay coherent.

Mainstay Filing focuses on getting your West Virginia nonprofit properly formed with the state, which is the prerequisite for a clean EIN application — you want the corporation to exist before you request the number. The EIN application itself is free and quick to do directly with the IRS, and we'd rather you not pay anyone for a number the government issues at no cost. We're a filing service, not a tax advisor; questions about the responsible party designation or your exemption strategy are best answered by a CPA or nonprofit attorney.