| Overview The employer identification number (sometimes called a taxpayer identification
number) is a unique, nine-digit number assigned by the Internal Revenue Service (IRS) to
identify a business or organization. It is required even if the union has no employees.
Your EIN is the key to the electronic computer data files that the IRS maintains. Without
the EIN, the IRS is unable to place your tax returns and inquiries in their proper filing
spot.
Note: The tax exempt status
exempts unions from federal corporate income tax and that is all. Your Local Union is
still subject to applicable federal and state payroll withholding and payroll taxes, as
well as city and state sales, personal property and real estate taxes. |
