# How to Get an EIN for a Booster Club: Step-by-Step IRS Guide

> How to get a free EIN for a booster club from the IRS: when to apply, who the responsible party is, what to have ready, the online steps, and common mistakes.

- URL: https://boosterclub.org/start/ein/
- Section: Start
- Updated: 2026-10-06

An Employer Identification Number (EIN) is the nine-digit federal tax identification number the IRS assigns to the booster club. It is free, it takes minutes online, and the club cannot open a bank account, apply for 501(c)(3) status, or file its annual Form 990-N without it. The president usually applies, because the IRS expects the club's principal officer to be the "responsible party."

Despite the name, an EIN has nothing to do with having employees. The IRS instructions for Form 1023-EZ state that every organization must have an EIN whether or not it has employees, and that the exemption application cannot be submitted until the club has one.

## When to Apply

The club applies after it legally exists and before it collects any money.

- **Incorporated clubs** apply after the state approves the articles of incorporation. The IRS EIN page tells new corporations to form the entity through the secretary of state first, and warns that applying before formation may delay the application.
- **Unincorporated associations** apply after at least two people sign the articles of association or constitution.

The IRS gives exempt organizations a specific reason to wait: applying for an EIN signals that the organization is legally formed, and that starts the clock on annual filing. Nearly all exempt organizations automatically lose tax-exempt status if they fail to file a required return or notice for three consecutive years. A club that gets an EIN and then stalls for three years can lose exemption it never fully had. See [Losing and Regaining 501(c)(3) Status](https://boosterclub.org/taxes/revocation-and-reinstatement/).

**Never use a substitute number.** A booster club does not use the school's or district's EIN, a parent's Social Security number (SSN), or another organization's EIN. If the club previously had an EIN (for example, a dormant club being revived), it locates that number rather than applying for a new one.

## Who Applies: The Responsible Party

The IRS Form SS-4 instructions define the "responsible party" as the person who ultimately owns or controls the entity or exercises ultimate effective control over it. For tax-exempt organizations, the responsible party is generally the "principal officer" as defined in the Form 990 instructions. For a booster club, that is normally the president.

Rules that apply:

- Unless the applicant is a government entity, the responsible party must be an individual, not an organization.
- To apply online, the applicant needs the responsible party's SSN or Individual Taxpayer Identification Number (ITIN).
- The IRS issues only one EIN per responsible party per day.
- A third-party designee (such as an accountant) can apply with signed authorization from the club.
- When the responsible party changes, the club reports it to the IRS on Form 8822-B within 60 days.

## What to Have Ready

The online application follows Form SS-4. The president gathers this information before starting, because the session cannot be saved.

| Item | Where it comes from | Notes |
|---|---|---|
| Legal name | Filed articles | Exactly as filed, same spelling and punctuation |
| Mailing address | Board decision | A stable address; the IRS sends notices here |
| County and state | Principal location | Where the club operates |
| Responsible party name and SSN or ITIN | President | Must be an individual |
| Type of entity | Articles | On Form SS-4, a nonprofit that is not a church or church-controlled organization checks "Other nonprofit organization" and specifies the type, such as educational |
| State of formation | Articles | The state where the articles were filed |
| Date formed | Filed articles | The state filing date |
| Closing month of accounting year | Bylaws | Often June, to match the school year |
| Employees expected | Board decision | Normally none |
| Principal activity | Board decision | Choose "Other" and describe it, for example "parent booster club supporting a high school band program" |

The closing month matters more than it looks. It sets the due date of the annual Form 990-N, which is due by the 15th day of the 5th month after the fiscal year ends: May 15 for a club with a December 31 year end, November 15 for a June 30 year end. The fiscal year on the EIN application, in the bylaws, and on IRS filings should match.

## Applying Online Step by Step

1. Confirm the articles are filed and the organizational meeting authorized the application.
2. Go to the IRS [Get an Employer Identification Number](https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number) page and start the online application. The IRS states the tool is free and that it never charges a fee for an EIN.
3. Apply during the tool's hours (Eastern Time): Monday through Friday, 6:00 a.m. to 1:00 a.m. the next day; Saturday, 6:00 a.m. to 9:00 p.m.; Sunday, 6:00 p.m. to midnight.
4. Complete the application in one session. It expires after 15 minutes of inactivity and has to be restarted.
5. Enter the information from the table above.
6. Submit. If approved, the IRS issues the EIN immediately online.
7. Print and save the EIN confirmation letter before closing the browser. Save a PDF copy as well.

## Applying by Fax or Mail

The online tool is not available when the responsible party has no SSN or ITIN, or when the club's principal place of business is outside the United States. In those cases the club files paper Form SS-4. According to the Form SS-4 instructions, a fax application generally returns an EIN within 4 business days, and a mailed application takes approximately 4 weeks. The current fax numbers and mailing addresses are in the Form SS-4 instructions under "Apply by fax" and "Apply by mail."

## Beware of Sites That Charge

Search results for "EIN application" can include private websites that charge a fee to file Form SS-4 on the club's behalf. The IRS warns applicants to beware of websites that charge for an EIN. The only official source is irs.gov.

## After the EIN Arrives

1. **Store the confirmation letter** in the club's permanent records with the articles. The bank and the 501(c)(3) application both require the number, and banks often ask for the letter itself.
2. **Open the bank account.** See [Opening a Booster Club Bank Account](https://boosterclub.org/start/bank-account/).
3. **File for 501(c)(3) status.** See [How to Get 501(c)(3) Status](https://boosterclub.org/start/501c3/).
4. **Calendar the first Form 990-N.** The annual filing obligation begins with the first fiscal year. If the club's exemption application is still pending when the first Form 990-N is due, the IRS directs an officer to call Customer Account Services at 877-829-5500 and ask that the organization be set up to file Form 990-N, and to allow six weeks for the IRS to update its records. See [How to File Form 990-N](https://boosterclub.org/taxes/form-990-n/).
5. **Report changes.** When the president (responsible party) or mailing address changes, file Form 8822-B. Changes in the responsible party must be reported within 60 days.

## Common Mistakes

- **Applying before the state approves the articles.** The legal name or formation date on the EIN record may not match the state record, and the three-year filing clock starts early.
- **Using a personal or school number.** Accounts opened under a parent's SSN can report the club's activity to the IRS under that parent's name. Using the district's EIN misrepresents the club.
- **Applying twice.** A second volunteer who cannot find the first letter applies again, creating two IRS records for one club. Locate the original number instead.
- **Paying a filing website.** The IRS application is free. A paid service adds cost and puts the club's responsible party information in a third party's hands.
- **A fiscal year that does not match the bylaws.** The 990-N due date, the treasurer's books, and the IRS record end up on different calendars.
- **Never updating the responsible party.** A president who left three years ago still receives IRS notices, and the club never sees them.

## Checklist

- [ ] Confirm the articles are filed and save the stamped copy (secretary)
- [ ] Confirm the minutes authorize the president to apply for the EIN
- [ ] Confirm the fiscal year end in the bylaws
- [ ] Gather the legal name, address, formation date, and responsible party SSN or ITIN (president)
- [ ] Apply online at irs.gov during the tool's posted hours, in one session
- [ ] Print and save the EIN confirmation letter as paper and PDF
- [ ] File the confirmation letter in the club's permanent records
- [ ] Share the EIN with the treasurer for the bank account and 501(c)(3) application
- [ ] Calendar the first Form 990-N (15th day of the 5th month after fiscal year end)
- [ ] File Form 8822-B within 60 days whenever the responsible party changes

## Related Pages

- [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/) for the step that must come first
- [Opening a Booster Club Bank Account](https://boosterclub.org/start/bank-account/) for the step that comes next
- [How to Get 501(c)(3) Status for a Booster Club](https://boosterclub.org/start/501c3/) for the application that requires the EIN
- [Which Form 990 a Booster Club Files](https://boosterclub.org/taxes/form-990/) for the annual filing the EIN triggers
- [Booster Club Officer Transition](https://boosterclub.org/governance/officer-transition/) for updating the responsible party when officers change

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. IRS: https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number
2. IRS: https://www.irs.gov/instructions/iss4
3. IRS: https://www.irs.gov/charities-non-profits/obtaining-an-employer-identification-number-for-an-exempt-organization
4. IRS: https://www.irs.gov/instructions/i1023ez
5. IRS: https://www.irs.gov/publications/p557
6. IRS: https://www.irs.gov/forms-pubs/about-form-8822-b
7. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard
8. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-notice-form-990-n-for-small-organizations-faqs-how-to-file