We often receive questions about the best way to form churches—whether or not to incorporate, whether or not to be a non-profit, etc. Regardless of what a church decides in those areas, one point that isn’t up for debate is the EIN. Every church needs an Employer Identification Number (EIN) from the Internal Revenue Service.
In order to open a bank account in a church’s name, an EIN is needed. Of course, church funds and personal funds should never be comingled in one bank account. The EIN is also needed to file tax documents and to conduct financial dealings with businesses. You will even need an EIN if you wish to send bulk mailings through the
post office.
To obtain your EIN, file IRS Form SS-4 Application for Employer Identification Number. You should retain a copy of this form for your records. Once you receive your EIN, keep that number easily accessible because your ministry will use it frequently.