Log In For Full Access
Log In
Interested in becoming a member? Learn more.
Any church that has employees, files employment tax returns, or has a bank or brokerage account, must have an "employer identification number" (EIN). This includes nearly every church in the United States. An EIN is obtained by filing a Form SS-4 with the IRS using the IRS website (irs.gov) or by submitting a paper form. Since 2010, line 7 of Form SS-4 has asked for the name and Social Security number of a "responsible party" of the applicant.
The IRS became increasingly frustrated by its inability to communicate with responsible parties identified in employers' SS-4 forms, usually because the responsible parties designated by employers no longer served in those capacities due to any number of reasons, including resignation or death. On November 18, 2013, the IRS adopted an entirely new requirement to address this problem, stating any employer with an EIN must ...
Related ResourcesView All
Your Guide to Employee Handbooks
If updated regularly, an employee handbook can offer valuable legal protection against civil court claims made by disgruntled staff members.
Understanding Labor Laws
Regulations that pertain to hiring, firing, paying, disciplining, and supervising ministry employees.
Safe Hiring Practices for Churches
Essential items to consider before you bring new clergy or staff on board.
Immigration & the Church
Keep your church safe and legal and as you strive to serve the immigrant communities in your context.
