A tax-exempt political organization may be required to obtain an employer identification number (EIN), also known as a federal tax identification number, even if it does not have employees. The IRS uses this nine-digit number to identify taxpayers that are required to file various tax forms.
A political organization can apply for an EIN by completing an online Form SS-4, Application for Employer Identification Number, or by calling the toll-free Business & Specialty Tax Line (800-829-4933). You can also submit a paper Form SS-4 PDF via fax or mail to the address listed on Where to file your taxes for Form SS-4.
Tip: An organization must file Form 8871 within 24 hours of its creation and is not tax-exempt until it does so. An organization must have an employer identification number in order to file Form 8871. You can receive an internet EIN online that can be used immediately to file Form 8871.