A W-9 form is typically used to provide taxpayer identification information to entities that need to report payments made to an individual or organization. While nonprofits are generally tax-exempt, they may still need to fill out a W-9 when receiving payments for services, grants, or other financial transactions. This guide will walk you through how to properly complete a W-9 form for a nonprofit organization.
Step-by-Step Instructions for Filling Out a W-9 Form
1. Download the W-9 Form
You can obtain the official IRS W-9 form from the IRS website at www.irs.gov/pub/irs-pdf/fw9.pdf
2. Enter the Nonprofit’s Name
In Line 1, enter the full legal name of your nonprofit organization as it appears on IRS documents, such as your IRS determination letter.
3. Business Name/Disregarded Entity Name (Optional)
If your nonprofit operates under a different name (a DBA - "Doing Business As"), enter that name on Line 2. This is not common, however.
4. Federal Tax Classification
Check the box labeled "Other (see instructions)" in the tax classification section and specify your organization's tax-exempt status. Examples include:
501(c)(3) organizations should write "501(c)(3) Nonprofit Organization"
501(c)(4) social welfare organizations should write "501(c)(4) Social Welfare Organization"
501(c)(6) business leagues, chambers of commerce, etc. should write "501(c)(6) Business League"
5. Exemptions
In the Exemptions box:
If your nonprofit is tax-exempt under IRS Code 501(c), write the appropriate code (e.g., "501(c)(3)", "501(c)(4)", etc.) in the exempt payee code section.
If your nonprofit is exempt from backup withholding, write "N/A" in the FATCA reporting section unless otherwise instructed.
6. Address Information
Provide your nonprofit’s official mailing address where you receive tax-related correspondence in Lines 5 and 6.
7. Taxpayer Identification Number (TIN)
Enter your nonprofit’s Employer Identification Number (EIN) in the appropriate box. Do not use a Social Security Number (SSN).
8. Signature and Date
The form must be signed by an authorized representative of the nonprofit. Ensure that the signer has the authority to provide tax information on behalf of the organization. Include the date of signing.
When Does a Nonprofit Need a W-9?
A nonprofit may be asked to fill out a W-9 when:
Receiving payments from a grant or contract
Partnering with businesses that require tax documentation
Providing services or receiving funds from another organization
Important Notes:
A W-9 does not affect tax-exempt status; it is simply used to verify the nonprofit’s tax information.
If the nonprofit earns unrelated business income, it may still be subject to reporting requirements.
For more information, refer to the IRS website. InstantNonprofit does not complete W9s on behalf of customers.