Our Group needs to open a bank account/rent a space and we were asked for a Tax I.D. number and/or proof of our tax exempt status. Can WSO provide this to us?
While other corporations may provide their tax exempt designation to their affiliates, subsidiaries, branches, etc., because of their unique organizational structure 12-Step programs cannot share their corporate EIN and tax exempt status with other levels of their service structure.
The CEA-HOW WSO tax ID number and tax exempt status is specific to the corporation, CEA-HOW, Inc. No local group or intergroup can use the corporation’s 501(c)(3) tax exempt status based on:
- the fact that the corporation is fiscally autonomous in reporting to the IRS, and
- issues of liability.
CEA-HOW service bodies (e.g.,Intergroups, Areas) may obtain their own Federal tax ID number (EIN) and tax exempt status. To obtain an EIN, see https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/How-to-Apply-for-an-EIN. Note that when you have obtained an EIN, you must file a tax return or proof of nonprofit status with the IRS annually. After you obtain your EIN, you may obtain nonprofit status by filing Form 1023EZ, which is a new simplified application process; processing time may take as little time as one month. See Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, http://www.irs.gov/uac/About-Form-1023EZ. Note there is a filing fee for Form 1023EZ, which is currently $275.00. For additional information on nonprofit status see IRS Publication 557, Tax Exempt Status for your Organization, http://www.irs.gov/pub/irs-pdf/p557.pdf.