How do we obtain an EIN (Employer Identification Number) for our church?
An EIN can be obtained by completing an IRS Form SS-4 and submitting the form either by mail or fax to the IRS. An EIN may also be obtained over the phone or online. For instructions on obtaining an EIN, see “How to Apply for an EIN” on the IRS website http://www.irs.gov/.

We are a new church. Do we need an EIN (Employer Identification Number)?
If a church will have a bank account in its name, have employees or conduct any business in its own name (including receipting contributions to donors), it should apply for and obtain its own EIN.

Some donors may wish to verify with the IRS that your church is registered as an approved 501(c)(3) organization and that contributions to your church will be tax deductible. In order for your church to be identified on the IRS system as a church that falls under the General Council of the Assemblies of God’s tax-exempt umbrella, you must have an EIN and report this to the General Council on your ACMR report. The General Council submits a listing of all of the Assemblies of God churches with their respective EINs so that each church can be properly identified on the IRS system as an Assemblies of God church and, therefore, be properly covered by the General Council’s tax-exempt status. Without an EIN, an organization cannot be entered into the IRS system.

Does our church have tax-exempt status or do we need to apply for it?
Churches are granted federal tax-exempt status and the right to grant charitable contribution credit to donors without any action being taken by the church. It should be noted that, depending upon your state, you may have to register with your state (and perhaps the IRS) in order to obtain sales and/or property tax-exempt status for the church.

This article was originally published on ag.org and has been used with permission. For more resources from the General Treasurer’s office, click here. 

Disclaimer: The purpose of this FAQ is to provide basic information regarding church administration. Information contained within is generic in nature and is intended as a guide, not a substitute for seeking professional advice specific to your church or any state laws. If you have explicit concerns, please consult a professional.