Page 84 - Washington Nonprofit Handbook 2018 Edition

addition, it provides tips that will help you compile your application in a manner
that facilitates IRS review.

TIP:

All IRS forms discussed in this Chapter are available at http://www.irs.gov by clicking on
“Forms and Instructions” on the IRS home page and searching for the appropriate Form
and/or Form Instructions.

a. Before Assembling Your Application: Form SS-4

An organization should use Form SS-4 (Application for Employer
Identification Number) to apply for its EIN before submitting its Form 1023. The
quickest and easiest way to obtain an EIN is through http://www.irs.gov/formss4.

TIP:

Download and complete the Form SS-4 before completing the online application for EIN, so
that you have all the information you need on hand. The online application is timed. Click
on “Apply for an Employer Identification Number (EIN) Online” from the IRS homepage.

Alternatively, download the Form SS-4 from the IRS website, complete it,
have it executed by an officer of the organization an then fax it to the IRS at (859)
699-5760. Be sure to enter a “fax-back” number on the SS-4. Once the EIN is
assigned, enter it on every page of the Form 1023 (Part I, line 44, in the upper right-
hand corner of each subsequent page and on all attachments to the Form 1023).

b. Ancillary Forms: Form 5768 and Form 2848

Depending on the organization’s circumstances, it may file one or both of the
following forms along with its Form 1023:

(i) Form 5768 Election/Revocation of Election to Influence
Legislation

This is required if the organization has decided to elect to make expenditures
to influence legislation under section 501(h) of the Code. See Chapter 32 for a more
detailed discussion regarding deciding whether to make this election.

WASHINGTON NONPROFIT HANDBOOK -73- 2018