A new start up non profit organization needs to obtain a unique Employer Identification number. This is a compulsory process to be completed before applying for Income tax exempt status under 501 (c) (3).
If the organization is incorporated within the United States, they can avail of the online service that IRS has recently introduced for granting the Employer Identification number. For this the applicant needs to answer a simple questionnaire to get the EIN almost immediately. However, if the non profit organization is not incorporated within the United States, it cannot apply online for allotment of the Employer Identification number and has to apply through the normal Form SS-4.
Depositing Taxes after allotment of EIN
After the organization receives the Employee Identification number, the organization is automatically added to the Electronic Federal Tax Payment System—EFTPS. A non profit organization has to pay taxes (or file returns) till the time it does not receive the Income tax exemption under section 501(C) (3) f the IRS.