How to Fill Out a W-9 for a Nonprofit Corp.

By Christine Funk, J.D.

How to Fill Out a W-9 for a Nonprofit Corp.

By Christine Funk, J.D.

A Request for Taxpayer Identification Number and Certification (Form W-9) is a form created by the Internal Revenue Service (IRS). An individual or entity often requests it when they need to report interest, dividends, or other income they paid to another individual or entity to the IRS. Requesting Form W-9 from the payee allows the payer to ensure they have the correct information, such as the payee's taxpayer identification number (TIN) or employee identification number (EIN), before submitting these reports.

Computer keyboard with a button labeled "W-9 Form"

When someone requests Form W-9, even of a tax-exempt nonprofit corporation, it must be provided. Follow this process to complete Form W-9.

1. Fill out Lines 1-7.

The first few lines requested on Form W-9 ask for the basic information about the individual or entity being paid. Complete the following lines as they apply to the nonprofit organization:

  • Line 1. Fill in the name of the nonprofit on line one.
  • Line 2. If your nonprofit operates under a business name that is different from the legal name you wrote on line one, provide this on line two. Otherwise, leave this line blank.
  • Line 3. You must provide the tax classification for the nonprofit filing out the form on line 3—not the tax classification of the entity who requested the form. Check the box titled "Other" and provide an explanation in the space next to the box. Fill in the words, "nonprofit corporation" in the blank provided, along with the IRS Code that applies to your organization. Typically, for nonprofits, this is code 501(c)(3).
  • Line 4. Other entity types provide exemption information on this line. Nonprofit organizations should leave this line blank.
  • Lines 5 and 6. These lines are for the nonprofit's street address, suite number, city, state, and zip code. Fill in the mailing address for the nonprofit organization, including the suite or office number. The address should be a complete address.
  • Line 7. This line for account numbers is optional and may be left blank.

2. Complete Parts I and II.

Nonprofits should enter their EIN in the appropriate section of Part I, the second of two options listed on the form. The first option, for a Social Security number, does not apply to nonprofit corporations. If your organization has not yet received or applied for a TIN, simply write the word "pending" in the space available for the EIN.

An authorized signer for the nonprofit organization must sign and date Form W-9 in Part II under penalty of perjury. By signing the form, the signer certifies they have provided the correct TIN or they are waiting to receive one. The signer also certifies the nonprofit is not subject to back up withholding and that the signer is a U.S. citizen or other U.S. person as defined by the form.

3. Send the form to the requester.

Once you have completed Form W-9, send it to the requester at the address they provided. You are not required to send this form to the IRS.

Starting or maintaining a nonprofit is a challenging but rewarding process. However, legal questions may present themselves. It is a good idea to consult with a licensed attorney or an online service provider when legal questions, such as how to fill out a W-9, arise.

This portion of the site is for informational purposes only. The content is not legal advice. The statements and opinions are the expression of author, not LegalZoom, and have not been evaluated by LegalZoom for accuracy, completeness, or changes in the law.