How to Fill Out a W-9 for a Nonprofit Corporation

What is a W-9 form?

Form W-9, officially called "Request for Taxpayer Identification Number and Certification," is an Internal Revenue Service (IRS) document used to collect taxpayer information for reporting purposes. This simple form serves as a way for businesses to gather essential details about vendors, contractors, and service providers—including nonprofit corporations—before making payments. It is essential for accurate tax reporting and compliance with federal regulations.

When a business pays your nonprofit for services, it may need to report these payments to the IRS, particularly if the total exceeds $600 in a tax year. The W-9 provides the business with your organization's legal name, taxpayer identification number, and certification that the information is accurate. This ensures proper tax reporting and helps prevent issues with backup withholding, where the IRS requires the contracting organization to withhold taxes from payments if proper documentation isn't provided.

The form is relatively simple, consisting of basic identification fields and a certification section. Unlike tax returns that you file with the IRS, nonprofit organizations submit the completed W-9 directly to the company requesting it. 

Who needs to fill out a W-9?

Various individuals and entity types must complete W-9 forms when requested by businesses making payments to them. Generally, this includes independent contractors, freelancers, vendors, and service providers who receive payments that may be subject to IRS reporting requirements.

For nonprofit organizations specifically, you'll need to fill out a W-9 when your organization provides services to businesses, receives grants from private foundations, earns income from fundraising activities with corporate sponsors, or participates in any transaction where the paying entity needs your taxpayer identification information. Even though your nonprofit is tax exempt under Section 501(c)(3) or another IRS code, this doesn't exempt your organization from providing identification information when requested.

Common scenarios in which nonprofits encounter W-9 requests include consulting services provided to businesses, educational workshops delivered to corporate clients, and partnerships with businesses for community programs. The requesting business uses your W-9 information to complete information returns, such as Form 1099-MISC for miscellaneous income, that they must file with the IRS.

How to fill out a W-9 for a nonprofit corporation

Each section of Form W-9 serves a particular purpose in identifying your organization correctly to the Internal Revenue Service and the requesting business. Follow these step-by-step instructions to ensure accurate completion and prevent common errors that could delay payments or cause compliance issues.

1. Name of entity/individual: Enter your nonprofit’s name

Enter your nonprofit corporation's complete legal name exactly as it appears on your IRS determination letter and articles of incorporation. This must match the name on file with the IRS when your organization received its tax-exempt status. For example, if your official name is "Educators of the Future, Inc.," write that exact name, including any designations like "Inc." or "Corp."

Avoid using shortened versions, acronyms, or informal names that your organization might use in marketing materials. 

2. Business name/disregarded entity name: Enter your business name

If your nonprofit operates under a "doing business as" (DBA) name or trade name that differs from your legal corporate name, enter that information in this section. For instance, if "Educators of the Future, Inc." operates under the DBA name "Learning for Everyone," you would enter "Learning for Everyone" in this field.

Leave this line blank if your nonprofit only uses its legal corporate name for all activities and doesn't have any registered DBAs or trade names. If you have multiple DBAs, use the one most relevant to the services you're providing to the business requesting the W-9.

3. Federal tax classification: Choose the correct tax classification

If your nonprofit is a corporation, check the “Corporation” box. Or, a nonprofit organization can check the “Other” box and write in the type of tax exemption the organization holds, such as 501(c)(3) or 501(c)(4).

4. Exemptions section: Enter any relevant exemption codes

Most 501(c)(3) nonprofit corporations should leave this section blank. The exemptions section applies to specific situations involving backup withholding or Foreign Account Tax Compliance Act (FATCA) reporting that typically don't affect standard charitable nonprofits.

Only provide an exempt payee code if your nonprofit has received specific guidance from a tax professional indicating you qualify for backup withholding or FATCA exemptions. When in doubt, consult with a qualified tax adviser or leave the section blank, as incorrectly claiming exemptions can create compliance issues.

5. Address: Provide your nonprofit’s address

Provide your nonprofit organization's mailing address where you receive IRS correspondence and other important documents. This should be the official address on file with the IRS and your state incorporation office. Use your organization's business address or registered agent address (including your organization's street number, street name, city, state, and ZIP code).

If your nonprofit’s official street address has changed recently, update it with the IRS using Form 8822-B if needed (as well as with your relevant state agency). Consistency in address information across all tax documents helps prevent processing delays and ensures proper delivery of important notices.

6. Taxpayer identification number (TIN): Enter your nonprofit’s EIN

Enter your nonprofit's correct taxpayer identification number in the designated boxes. This is your employer identification number (EIN). Every nonprofit corporation must have an EIN, which serves as your organization's unique identifier for tax purposes, similar to a Social Security number for individuals. Your EIN is a nine-digit number in the format XX-XXXXXXX.

If your organization doesn't have an EIN yet, you can apply for one online through the IRS or with LegalZoom’s EIN service. If you've applied for an EIN but haven't received it yet, write "applied for" in this section rather than leaving it blank. You then have 60 days to provide the requester with your EIN.

7. Certification: Sign and date the form

The authorized person for your nonprofit must sign and date the certification section. This person should be someone with legal authority to bind the organization, such as the president, executive director, or board chair, as specified in your bylaws or board resolutions.

The signature certifies that all information provided is correct and that your organization is not subject to backup withholding due to failure to report interest and dividend income paid. The signer takes responsibility for the accuracy of the information, so ensure that all details are correct before signing. 

Where to find and download Form W-9

You can obtain the official Form W-9 directly from the IRS website at no cost. The most current version is available as a fillable PDF at the IRS Form W-9 download page, which you can complete electronically or print and fill out by hand. 

The business requesting your W-9 may also provide you with a copy of the form, but always verify that it's the current version by checking the revision date in the top left corner. The IRS periodically updates tax forms, and using an outdated version can cause complications.

How to submit your W-9 securely

Protecting your nonprofit's sensitive information during W-9 submission is crucial. The form contains your EIN and other identifying information that could be misused if it falls into the wrong hands. Always verify the legitimacy of W-9 requests before providing any information, and use secure transmission methods when submitting completed forms.

For electronic submission, use encrypted email services or secure file-sharing platforms provided by the requesting organization. Many businesses now offer secure portals specifically for vendor documentation. Avoid sending W-9 forms through regular, unencrypted email or posting them on public platforms where unauthorized individuals could access them.

When submitting by mail, use certified mail or another trackable delivery method to ensure that the form reaches its intended recipient. Keep copies of all submitted forms in your organization's records along with documentation of when and how they were submitted. 

The Federal Trade Commission provides guidance on protecting your information and recognizing potential scams that might request your tax information fraudulently.

Common mistakes to avoid when filling out a W-9 for nonprofits

Understanding the most frequent errors nonprofits make when completing IRS Form W-9 can save your organization time and prevent payment delays. Recognize and avoid these pitfalls to ensure the smooth processing of your form.

• Using an incorrect EIN or Social Security number. Never use a personal Social Security number on a nonprofit's W-9 form, even if you're the founder or primary contact. Your nonprofit corporation is a separate legal entity that must use its own EIN for all tax-related documentation. Always double-check your EIN before entering it on the form. An error with your EIN can cause the paying business to receive IRS notices about mismatched tax identification numbers. 
• Forgetting to sign and date the form. An unsigned and undated form is invalid and will be returned to your organization, potentially delaying payments. 
• Providing an outdated address. Using an old address can cause important tax documents and correspondence to be misdirected. Always provide your nonprofit's mailing address where you currently receive IRS correspondence and other official documents. 
• Failing to update information after organizational changes. Nonprofits sometimes continue using outdated W-9 information after significant organizational changes. If your nonprofit changes its legal name, obtains a new EIN, modifies its tax-exempt status, or changes its mailing address, you must update all future W-9 submissions accordingly. Notify businesses that regularly request W-9 forms from your organization about any changes to ensure that their records remain current.

FAQs about Form W-9 for nonprofits

Do nonprofits have to fill out a W-9 form?

Yes, nonprofits must complete W-9 forms when requested by businesses or organizations that pay them for services, regardless of their tax exemption. The W-9 for 501(c)(3) provides necessary taxpayer identification information for Internal Revenue Service reporting purposes, and tax-exempt status doesn't exempt nonprofits from this documentation requirement.

What should a nonprofit enter as its tax classification on a W-9?

Nonprofits should check the "Other" box and write "Nonprofit corporation exempt under IRS Code Section" followed by their specific code, such as 501(c)(3). Never check the "Corporation" box, as this applies only to for-profit corporations. Your exact tax exemption code appears on your IRS determination letter.

Can a nonprofit use a Social Security number instead of an EIN on a W-9?

No, nonprofit corporations must always use their Employer Identification Number (EIN) on W-9 forms. For the Social Security number, leave it blank.

What if our nonprofit has just applied for an EIN but hasn't received it yet?

You can write "applied for" in the taxpayer identification number section if you've submitted your EIN application but haven't received the number yet. However, it's better to wait for your EIN if possible, as some businesses prefer completed tax forms with actual numbers rather than pending applications.

Who is authorized to sign a W-9 for a nonprofit corporation?

The person signing Form W-9 for nonprofits must have legal authority to bind the organization, typically as specified in the bylaws or board resolutions. This is usually the president, executive director, board chair, or another officer designated with signing authority. 

What happens if we make a mistake on our W-9 form?

If there is a mistake on your W-9 form, contact the business that requested the form and provide a corrected version as soon as possible. Significant errors, particularly in the EIN or tax classification sections, should be corrected immediately to prevent tax reporting issues.

How often do we need to update our W-9 information?

Update your W-9 whenever your organization's legal name, address, EIN, or tax-exempt status changes. Many businesses also request updated forms annually or every few years as part of their vendor management processes, even if no changes have occurred.

How LegalZoom can help with nonprofit compliance

Managing nonprofit compliance requirements, including proper tax documentation like W-9 forms, becomes much easier with professional support and the right tools. LegalZoom provides comprehensive services that help nonprofits maintain compliance while focusing on their mission-driven work. 

For example, LegalZoom's EIN application service takes care of EIN filing and offloads the process of obtaining your nonprofit's taxpayer identification number, which is essential for completing W-9 forms correctly.

To launch your nonprofit, you can rely on our nonprofit formation services to help you file articles of incorporation and apply for 501(c)(3) status. Get started with LegalZoom's nonprofit services today.

Jane Haskins, Esq., contributed to this article.