All churches must have a Federal Tax ID, also known as an EIN (Employer Identification Number). Once an EIN has been assigned to a business entity, it becomes the permanent Federal taxpayer identification number for that entity. Regardless of whether the EIN is ever used to file Federal tax returns, the EIN is never reused or reassigned to another business entity.
You can find information about applying for an EIN number in the Supplemental Forms document below.
We have received a reminder from the general secretary’s office regarding the importance that all churches obtain and supply to the General Council a Federal Employer Identification Number (EIN).
While working on the project to insure that all churches are in compliance with this requirement, study has revealed that there are multiple churches using a district’s Employer Identification Number. In fact, they noted that on occasions a New Churches Opened form has listed a district’s EIN rather than the church applying for and using its own number. We strive to ensure that does not occur in the Arizona district.
Although some churches may have been given the Arizona district EIN number in past years for the purpose of establishing banking accounts, applying for loans, to incorporate, or for other reasons, this is no longer allowable. It could be extremely cumbersome if a church should report payroll to the Internal Revenue Service, using the district’s EIN number.
It is required that any new church plant must first report their EIN number to the district before the church can be declared as officially opened.
If any church in the district has not already done so, please apply for your Employer Identification Number immediately. We should be aware of this number on the district level; and, in turn, we will report this information to the general secretary’s office in Springfield.