How to Fill Out a W9 as a Nonprofit

Form W-9, “Request for Taxpayer Identification Number and Certification,” is an Internal Revenue Service (IRS) document used to collect taxpayer identification information. Nonprofits often provide their Employer Identification Number (EIN) to a payer using this form. The payer uses this information for tax reporting obligations, such as issuing Form 1099-NEC or Form 1099-MISC. Accurate W-9 completion ensures proper tax reporting and prevents issues like backup withholding.

Understanding Your Nonprofit’s Tax Information

Before completing a Form W-9, your nonprofit organization needs to identify and gather specific tax-related information. This preparation ensures accuracy and compliance when providing details to requesting entities.

Legal Name

Your nonprofit’s exact legal name, as registered with the IRS and the state, is required. This name must match your organization’s founding documents, such as articles of incorporation or your IRS determination letter. Using the precise legal name is important for consistent tax reporting.

Employer Identification Number (EIN)

Your nonprofit’s Employer Identification Number (EIN) is its unique federal taxpayer identification number. This nine-digit number identifies your organization to the IRS for federal tax purposes. You can typically locate your EIN on your IRS determination letter, previous tax filings, or other official IRS correspondence. If you cannot find your EIN, you may retrieve it from bank records or by contacting the IRS directly.

Federal Tax Classification

Identify your nonprofit’s federal tax classification. Most nonprofits select “Exempt payee” and specify their tax-exempt code, such as 501(c)(3). This classification informs the payer about your organization’s tax status and its exemption from certain tax withholdings. While “C Corporation” or “Nonprofit Corporation” might be options, indicating the specific tax-exempt code is often preferred for clarity.

Mailing Address

Provide your nonprofit’s current mailing address. This official address, where your organization receives mail, should align with IRS records. An up-to-date address helps guarantee that future tax documents from the payer reach your organization. The official Form W-9 is available on IRS.gov.

Completing Each Section of Form W-9

Filling out each section of Form W-9 requires careful attention to detail, ensuring the information provided aligns with your nonprofit’s official records. This process translates the gathered tax information onto the form itself.

Line 1

Line 1 asks for the nonprofit’s full legal name. This must be the exact name registered with the IRS and found on your organization’s foundational documents, such as articles of incorporation or IRS determination letter. Accuracy here is important for matching IRS records.

Line 2

Line 2 is for a business name, if it differs from the legal name on Line 1. If your nonprofit operates under a “doing business as” (DBA) name or a commonly used unofficial name, enter it here. If there is no such alternate name, this line should be left blank.

Box 3

For Box 3, Federal Tax Classification, most nonprofits select “Other.” Write “Nonprofit corporation exempt under IRS Code Section [Your Code, e.g., 501(c)(3)]” in this box. This clearly states your organization’s tax-exempt status and the specific Internal Revenue Code section. Specifying the exempt status under “Other” is generally more descriptive for nonprofits.

Line 4

Line 4 is for the Exempt payee code and Exemption from FATCA reporting code. Most tax-exempt nonprofits generally leave the “Exempt payee code” blank for common payments, as organizations exempt from tax under section 501(a) are typically exempt from backup withholding. If a code is required by the payer for specific types of income, such as interest, a code like “1” might be applicable. The “Exemption from FATCA reporting code” is usually not applicable to U.S. nonprofits and can be left blank.

Lines 5 and 6

Lines 5 and 6 are for the nonprofit’s current mailing address. Line 5 is for the street number, street name, and any apartment or suite number. Line 6 requires the city, state, and ZIP code. This address should be the one where your organization receives official correspondence and information returns.

Part I

In Part I, Taxpayer Identification Number (TIN), enter your nonprofit’s Employer Identification Number (EIN) in the designated box. This is your organization’s unique federal tax identifier. The Social Security Number (SSN) box should be left empty. If an EIN has been applied for but not yet received, write “Applied For” in the TIN box, then provide the EIN to the requesting organization within 60 days once it is issued.

Part II

Part II, Certification, requires an authorized individual from the nonprofit to sign and date the form. By signing, you certify that the information provided is correct, the EIN is accurate, and the organization is not subject to backup withholding, or that the applicable code has been entered. This certifies the W-9’s accuracy.

Key Considerations for Nonprofit W-9 Submissions

Beyond the mechanics of completion, understanding when and how to manage W-9 submissions is important for nonprofits. These considerations help ensure smooth financial operations and compliance with tax regulations.

When to Submit

A nonprofit organization will typically be asked to provide a W-9 when it receives payments for services, rent, royalties, or other types of income from a payer that needs to issue an information return to the IRS. Common scenarios include payments for consulting or training. Generally, a W-9 is necessary if the total value of transactions with a payer exceeds $600 in a calendar year.

Accuracy and Backup Withholding

Providing accurate and up-to-date information on the W-9 is important for a nonprofit. Incorrect or missing information can lead to backup withholding. This occurs when the payer is required by the IRS to withhold a percentage of payments, currently 24%, from the nonprofit and send it directly to the IRS. This withholding occurs if the Taxpayer Identification Number (TIN) is incorrect, missing, or if the IRS has notified the payer that the payee has underreported income. Such withholding can disrupt a nonprofit’s cash flow.

Record Keeping

Maintaining a copy of every W-9 your nonprofit submits is a sound record-keeping practice. This helps your organization track who has received its tax information and for what purpose. Proper record-keeping supports internal financial management and facilitates responding to future inquiries.

Updating Information

If the nonprofit’s name, address, or tax status changes, it is important to submit a new W-9 to any entities that have your outdated information. Promptly updating this information ensures future payments are reported correctly and helps prevent backup withholding. This proactive approach to W-9 management contributes to maintaining tax compliance and financial stability.