How to Fill Out a W-9 for a Nonprofit Corp
The Internal Revenue Service classifies nonprofit corporations as being tax-exempt, but it requires them to complete a W-9 Form, Request for Taxpayer Identification Number and Certification, if they provide services to another business. This form provides the taxpayer identification number (TIN) to any company with which the nonprofit corporation does business.
The W-9 helps businesses accurately report the payments they made to another business or individual during the year. Although the W-9 isn’t sent to the IRS, it is an important element in filing taxes. If another business has asked your nonprofit corporation to complete a W-9, you must do so regardless of your tax-exempt status.
Download the W-9 from the IRS website. You can complete the form online, or print it out and do it by hand.
Enter the legal name of the nonprofit corporation on the first line. The legal name is the name of your corporation as it appears on all tax forms and corporation documents. If your nonprofit operates under a separate business name, enter that name on the second line.
Check the box that is titled "Other" on line 3 and write an explanation - that your corporation is exempt based on the IRS Code Section that applies to your organization. In many instances, this code is 501(c)(3), which is the designation for charitable organizations.
Skip line 4, which asks for an exempt payee code or an exemption from the Foreign Account Tax Compliance Act reporting code. If you’re not a charitable organization, consult with your tax expert for advice on what code to use.
Enter your corporation’s mailing address on lines 5 and 6.
Enter your Taxpayer Identification Number in the next section that’s titled "Part I." Your TIN is the number that the IRS issued to you for tax purposes. It is the equivalent of a Social Security number for people.
If you still haven’t received or applied for your TIN, you can write the word "Pending" in the space provided.
Sign the form next to the words, "Signature of U.S. person," and enter the date to certify that the information you entered is accurate and that under IRS regulations, your nonprofit is not subject to backup withholding because your nonprofit is exempt.
Send the form to the business that requested it. You don’t have to send a copy to the IRS, as the law does not require you to do so.