Employer identification number - Political organizations

 

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 - 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 on-line that can be used immediately to file Form 8871.