Does a church really need its own EIN?
Yes. A church needs its own 9-digit EIN even though the IRS treats it as tax-exempt the day it forms. A bank opens 0 accounts without it, and payroll on Form 941 needs it. The EIN costs $0.
The EIN is the church's federal tax ID, and it appears on every filing the church touches: Form 941 for withheld payroll taxes, the 1099 forms it issues to contractors, and the giving statements donors keep for their own returns. A church carries the same 9-digit number for the life of the entity, across all 50 states, and it never renews once issued.
See whether your organization needs one on the do I need an EIN page, review the broader list on the who needs an EIN page, and name the correct responsible party for line 7a before filing.
How does a church get an EIN, step by step?
Five steps on Form SS-4. Confirm the EIN comes first, gather the details, check Church or church-controlled organization on line 9a, state the reason on line 10, and receive the 9-digit EIN in 15 minutes at $0.
Confirm the church needs the EIN, not Form 1023
A church needs 1 EIN before a bank account, payroll, and giving statements. It skips Form 1023 and the $600 fee, but the $0 EIN is still required.
Gather the Form SS-4 details
Take the legal name from the charter for line 1, name the responsible party on line 7a, and set the mailing address on line 4a.
Check Church or church-controlled organization on line 9a
Line 9a lists the entity type. A church checks its own box, Church or church-controlled organization, not the Other nonprofit organization box a charity uses.
State the reason on line 10
Pick 1 reason, such as banking purpose or started a new organization. The reason changes nothing about the $0 EIN cost.
File and receive the 9-digit EIN
The online tool issues the 9-digit EIN in 15 minutes, and the IRS mails CP-575 within 14 calendar days. No Form 1023 follows for a church.
Source: IRS EIN Assistant and IRS Form SS-4 instructions, verified July 2026.
Read the full line-by-line walkthrough on the how to apply for an EIN page, review each of the 18 lines on the Form SS-4 page, or fill them with the SS-4 form helper.
Is a church tax-exempt without Form 1023?
Yes. IRC 508(c)(1)(A) exempts a church from the Form 1023 requirement, so it is recognized as 501(c)(3) automatically, without filing and without the $600 fee. The EIN is still required, and still $0.
A regular nonprofit files Form 1023 at a $600 user fee, or Form 1023-EZ at $275, to earn 501(c)(3) status. A church earns the same status the moment it meets the definition, under IRC 508(c)(1)(A), so it files 0 exemption applications and pays $0 in user fees. Section 501(c)(3) itself dates to the tax code of 1954.
The distinction is narrow but exact: automatic exemption removes Form 1023 and the $600 fee, and it removes the annual Form 990 that most nonprofits file. It does not remove the EIN. A church still needs the 9-digit number for a bank account and payroll, and the IRS issues it for $0 in 15 minutes online or 4 business days by fax. Compare every fee on the EIN cost page.
What does a church put on line 9a of Form SS-4?
Line 9a of Form SS-4 lists entity types, and a church checks Church or church-controlled organization, not Other nonprofit organization. Line 10 states the reason, and line 7b holds Foreign when no SSN exists.
Form SS-4 runs 18 lines, and a church leaves most blank. Line 1 carries the legal name, line 4a the mailing address, line 7a the responsible party, and line 9a the entity type: Church or church-controlled organization is its own checkbox, distinct from the Other nonprofit organization box a charity uses. Line 8a is marked No, because a church is not an LLC. Line 10 states banking purpose for a new church.
A church whose responsible party holds no SSN enters Foreign on line 7b and files by fax to 855-641-6935, or 855-215-1627 for international entities, in 4 business days at $0. International applicants reach the IRS by phone at 267-941-1099.
What does a church EIN cost in 2026?
The EIN costs $0 directly from the IRS and never renews. A church skips the $600 Form 1023 fee entirely, so its only IRS cost is $0. ein-number.com charges $69 or $99 for SS-4 preparation; the EIN fee stays $0.
| Item | Form | Fee |
|---|---|---|
| The EIN itself, from the IRS | Form SS-4 | $0 |
| 501(c)(3) exemption, which a church skips | Form 1023 | $600 (not required) |
| ein-number.com, Standard | SS-4 prepared and checked | $69 |
| ein-number.com, Fast | Same, filed within 24 hours | $99 |
| Rocket Lawyer | SS-4 preparation | $59.99 |
| Northwest | SS-4 preparation | $200 |
Competitor prices verified July 2026. The IRS EIN fee is $0 on every route, in all 50 states.
The honest line: the EIN is $0, and the online route works when a church treasurer has an SSN and the legal name matches the charter. A church pays 0 IRS user fees for its exemption, unlike the $600 a nonprofit pays on Form 1023. A preparation fee of $69 or $99 buys a checked line 9a and a $0 EIN behind it. Competitors charge $59.99, $200, or $249 for the same preparation; our Fast option files within 24 hours, 7 business days total, against 8 on Standard.
Why does a church need the EIN for banking and payroll?
A bank opens 0 accounts without an EIN, and payroll withholding runs through it. A church files Form 941 quarterly and issues giving statements that carry the 9-digit number. The EIN costs $0.
A church that pays staff withholds payroll taxes and reports them on Form 941 four times a year. FICA runs at 7.65% for most employees, split into 12.4% for Social Security and 2.9% for Medicare, and every deposit references the church's EIN. A church still owes 100% of its withheld payroll on schedule, and it needs the 9-digit number to run the account and file.
The number also anchors the 1099 forms a church issues to contractors and the 147C letter the IRS mails to reprint the EIN if the original CP-575 is lost. The CP-575 confirmation itself arrives within 14 calendar days of the $0 filing, whether the church filed online in 15 minutes or by fax in 4 business days against about 20 by mail. Confirm what the IRS mails against the CP-575 page.
What does IRS Publication 1828 say about the EIN?
IRS Publication 1828, the Tax Guide for Churches, confirms a church needs an EIN even though Form 1023 is optional. The EIN is required for banking and payroll; the $600 exemption fee is not.
Publication 1828 draws the line this page draws: automatic exemption under IRC 508(c)(1)(A) removes the Form 1023 requirement and the $600 fee, but every church needs the 9-digit EIN. The guide sets out the 14-part test the IRS uses to define a church, and it states the EIN plainly as a requirement, not an option, for a church that runs a bank account or a payroll.
The EIN grants 0 tax exemption on its own; the exemption comes automatically from IRC 508(c)(1)(A), and the 9-digit number is issued for $0 in 15 minutes online or 4 business days by fax to 855-641-6935. A church that also runs a taxable venture separates it under a distinct number, which the EIN for a business page covers.