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The issuance of an EIN to a non-profit organization is separate and distinct from the organization's actually obtaining tax-exempt status from the IRS.

Each chapter of a national non-profit organization must have its own EIN, but the central organization may file for a group tax exemption.

Since all corporations - including ones with no income - must file at least a federal income tax return, a corporation operating or incorporated in the United States generally must obtain an EIN anyway either before or after being issued its charter.So, while applying for EIN, make sure your organization is legally formed and the clock would start ticking on the said three-year period. A TIN may be an Employer Identification Number (EIN), an Individual Taxpayer Identification Number (ITIN) or a Social Security number (SSN).Register for an IRS e-Services account through the website (see Resources).You must provide your Social Security number, name, address and adjusted gross income, as shown on your most recently filed personal income tax return.

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