When does my church need their own Employer Identification Number (EIN)?
A new church plant needs to get their own EIN as soon as they have broken away financially from the mother church (i.e. paying their own pastor, doing year-end statements, etc.). They also need to incorporate by then for liability reasons. (Incorporation process varies by state. Contact your local state government office.) To apply for an EIN on the IRS website, click here. Note: on the form, at the end of question 9a, the Group Exempt Number (GEN) is 1419.
If you want to check the IRS website to see if your church is on their list of tax exempt churches, click here, then click on the Excel file for your state. Sort the excel file by column H (GEN) and look for 1419 in that column (1419 are all the FM churches). Is your church there? Is the information correct? Please let us know if any of this information needs to be updated and we will notify the IRS.
Maintaining current church records
Please keep us in the loop. We need to know if your church has changed its name, address, or if your church has closed. We need this information for our records here at the World Ministries Center. We then forward this information on to the IRS. We are required by law to update our records with them annually.