IV. Government Regulations and Procedures

A. Bulk Mail Permit | B. Tax Exempt Status 501(C)(3) | C. "When Faith and Politics Clash" - Article on Tax - Exempt Status | D. Tax ID / Employee Identification Number | E. Incorporating Your Church

 

D. Tax ID Form

Download PDF version of the Tax ID form here.

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Application for Employer Identification Number

Introduction:
All congregations that don't already have a Taxpayer Employer Identification Number (EIN) from the IRS need to apply for one.

Presentation:
Most of you will need to make application for an Employer Identification Number (EIN) from the IRS for your congregation. The IRS may call this a "Taxpayer Identification Number" in some instances. This is a very simple procedure and one that should happen somewhere around the time you receive your Articles of Incorporation back from the Secretary of State in the state you are located. Some mission pastors may operate for the first year or two under the umbrella of the regional conference and can delay this step.

Above is the IRS form #SS-4 which is the application for an EIN. You should complete the form prior to calling one of the telephone numbers indicated on pages 2 and 3. You need to give special thought to questions 10-13

10. Date should correspond with point you either began some sort of public activity for the church or the current date.

11. You need to make some early assumptions about your "Fiscal" year. Unless other considerations are present, we recommend using a December closing month. You can change this at a later date.

12 This is asking when you will hire your first employee on whom the church will withhold taxes and pay FICA. This does not include the pastor (assuming pastor files his/her own FICA taxes). Be truthful, but put this date as far into the future a reasonably possible. It triggers other reporting requirements.

13. This corresponds with #12 above. Again use the minimum number you reasonably expect. You can fill in zero if that is correct.

The telephone number you call depends on what state your located within. For instance, you would call the Kansas City office if you are located in Illinois. That number would be 816-926-5999. With the application form in hand, they will ask you a few simple questions and you will be issued and EIN over the phone. Then by mailing the form in, you complete the application process.

If you have any questions, please feel free to call the Department of Church Growth & Evangelism and ask for the Director of Technical Services at 773-784-3000