Hi bks60091,
Here are the answers to your questions regarding nonprofit organizations.
>>>>>> Is there a resource that lists the Employee Identification
Numbers (EIN) associated with non-profit associations and their
chapters?
Yes, GuideStar maintains a free searchable database of more than one
million. The information returned includes the EIN number.
GuideStar National Directory of Nonprofit Organizations:
"Thanks to the continued support of generous donations from
foundations, corporations, and individuals, the EZ option gives you
free access to basic information on the more than 1 million nonprofits
in our database. Search by name, location, keyword, income, category,
and type, bringing up listings that include program and financial
information."
http://www.guidestar.org/about/3_levels.jsp
GuideStar Advanced Search:
http://www.guidestar.org/search/index.jsp
>>>>>> Do EINs expire? or should they be withdrawn?
Don't get confused between EINs and Tax Exemptions for Nonprofits.
EINs do not expire but they are only numbers given to identify
businesses. Nonprofit organizations need EINs to apply for an
Exemption from Federal Income Tax. It is the exemption that will be
terminated if annual reports are not filed.
Information Required Annually:
"To maintain a group exemption letter, the central organization must
submit an annual report, at least 90 days before the close of its
annual accounting period."
http://www.irs.gov/pub/irs-pdf/p557.pdf
Miscellaneous Rules: Exemption from Federal Income Tax:
Organizational changes and exempt status.
"If your exempt organization changes its legal structure, such as from
a trust to a corporation, you must file a new exemption application to
establish that the new legal entity qualifies for exemption. If your
organization becomes inactive for a period of time but does not cease
being an entity under the laws of the state in which it was formed,
its exemption will not be terminated. However, unless you are covered
by one of the filing exceptions, you will have to continue to file an
annual information return during the period of inactivity. If your
organization has been liquidated, dissolved, terminated, or
substantially contracted, you should file your annual return of
information by the 15th day of the 5th month after the change and
follow the applicable instructions to the form."
http://www.irs.gov/pub/irs-pdf/p557.pdf
>>>>>> Do the chapters of a national nonprofit organization each need
an EIN or can they operate under one EIN?
Again, do not confuse EINs with Tax Exemptions for Nonprofits. Each
chapter must have its own EIN but the central organization may file
for a Group Exemption.
Internal Revenue Manual - 4.75.24 Organizations Covered by a Group:
"Each subordinate must have its own EIN. per Rev. Rul. 80-27."
http://www.irs.gov/irm/part4/ch51s16.html
Central Organization Application Procedure:
"If your organization is a central organization with affiliated
subordinates under its control, it may apply for a group exemption
letter for its subordinates, provided it has obtained recognition of
its own exemption."
http://www.irs.gov/pub/irs-pdf/p557.pdf
Additional Links of Interest:
IRS Publication 1635: Understanding your EIN:
http://www.irs.gov/pub/irs-pdf/p1635.pdf
Researching Not-for-Profit Companies:
http://www.bakeru.edu/library/spgs/notforprofit.html
I hope this is what you are looking for. If you have any questions,
please post a clarification request *before* closing/rating my answer
and I'll be happy to reply.
Thank you,
hummer
Google Search Terms Used:
National Directory of Nonprofit Organizations
Publication 557
ein subordinates
employer identification number expiry |
