Consumer Protection Division
Secure State TIN and Federal EIN
One of the final steps in forming a nonprofit corporation is to secure state and federal tax identification numbers for the corporation. The state number is the Indiana Taxpayer Identification Number, or "TIN"; it is assigned by the Indiana Department of Revenue. The federal number is the Employer Identification Number or "EIN"; it is assigned by the United States Internal Revenue Service. Each number is analogous to an individual's Social Security Number in that it unambiguously identifies the corporation to the state and federal agencies. The nonprofit corporation must have these numbers to conduct business with the agencies, such as applying for tax-exempt status and filing required annual reports and information returns.
Both of these numbers should be obtained soon after incorporating. The State TIN, in particular, poses an immediate deadline of 120 days following the nonprofit corporation's formation within which application must be made to secure tax exemption for certain nonprofit activities.
A nonprofit corporation can secure its TIN by submitting a completed Form NP-20A, found on the Indiana Department of revenue's Nonprofit forms page.
A nonprofit corporation can secure its EIN by following the instructions and the "APPLY ONLINE NOW" link at the IRS's "Apply for an Employer Identification Number (EIN) Online" page. Or, the corporation can secure its EIN by submitting a completed Form SS-4, found on the IRS's "Form SS-4, Application for Employer Identification Number (EIN)" page.
For further information on the topics discussed on this page, see:
Information Bulleting #17 Income Tax Indiana Department of Revenue (describing taxation and filing requirements of nonprofit organizations)