Employer identification number (EIN)
A nine-digit federal tax ID. A charity's EIN identifies it uniquely, which is why it is the reliable way to look one up.
The IRS describes an EIN as "a federal tax ID number for businesses, tax-exempt organizations and other entities." It is written in the form 12-3456789, and it is the only identifier that distinguishes one charity from another with the same name.
That last point is the practical value of an EIN to a donor. Large charitable brands are usually networks of separately incorporated local organizations rather than one national entity, so a name search returns many organizations and only the EIN says which one has your bags. The legal name and EIN of the organization that received the donation are generally printed on the receipt it hands you.
It is worth knowing where the EIN is actually required, because it is required in fewer places than people expect. Form 8283 Section A, the half that covers noncash deductions of $5,000 or less, asks only for the "Name and address of the donee organization." The employer identification number appears on the form in Section B, Part V, the Donee Acknowledgment, which the charity itself completes for donations over $5,000. Tax software may still ask for the EIN in its own interview, which is a software choice rather than a line on the form.
Sources
- Employer identification numberIRS, IRS guidance
- Form 8283, Noncash Charitable ContributionsIRS, IRS form
- Search for tax exempt organizations (Tax Exempt Organization Search)IRS, IRS guidance
Definitions describe the rule as published. They are not tax advice, and almost every threshold above has an exception attached to it in the underlying publication. Confirm anything that affects a return with a qualified tax professional.
Related terms
Tax Exempt Organization Search
The free IRS database for checking whether an organization is eligible to receive tax-deductible contributions.
Donee
The organization receiving the donation. On larger noncash gifts, the donee has paperwork obligations of its own.
Form 8283
Noncash Charitable Contributions, the form attached to your return once your deduction for noncash gifts is more than $500.
Form 8283 Section B
The part of Form 8283 for donations over $5,000, requiring a qualified appraisal, an appraiser declaration, and the donee's signed acknowledgement.
Values with the source attached
DeductiBee applies a cited fair-market-value range to everything you donate, keeps the photo with the record, and exports a Form 8283 worksheet when you file.
