Student Organization Finances & Fundraising - EIN - Application Guide - 501(c)(7) Nonprofit Student Organizations - Cost Centers

Sep 19, 2026

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Guide to student organization finances and fundraising, explaining how to obtain an IRS Employer Identification Number (EIN) and how to complete Form SS-4. Covers eligibility considerations for nonprofit status under 501(c)(7), required filings for social clubs, and exemption requirements for tax-exempt treatment. Also explains the purpose of establishing university on-campus cost centers, UTSA services supported through a cost center, and step-by-step actions to open one.

LanguageEnglish

CategoryInvoices

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Employer Identification Number (EIN)

What is an EIN?

Why does the student organization need one?

How to apply for an EIN?

How to Complete Form SS-4, Application for EIN

Nonprofit Student Organizations (501(c)(7))

Social clubs: required filings

Cost Centers

To open a cost center

Student Organization Finances & Fundraising EMPLOYER IDENTIFICATION NUMBER What is an EIN? An Employer Identification Number (EIN) is a nine-digit number that IRS assigns in the following format: 00-0000000. The IRS uses the number to identify taxpayers who are required to file various business tax returns. Employers, sole proprietors, corporations, partnerships, nonprofit associations, trusts, estates of decedents, government agencies, certain individuals, and other business entities, use EINs. Note: Student organizations are NOT considered nonprofit associations. Why does the student organization need one? Every student organization must have an EIN in order to attain an on-campus cost center account or off-campus bank account. Only organizations who have on-campus cost center accounts may request funds from LeaderFund. How to apply for an EIN? 􀁸 On-line: Go to the website ([irs.gov](irs.gov) ) do a search for “apply EIN online”. Follow the directions outlined on the website to apply on-line for an EIN. 􀁸 Telephone (option available to international applicants only): Go to the website ([irs.gov](irs.gov) ) do a search for “Form SS-4”. Print and complete the form (Form SS-4), then call (267) 941 – 1099 (not a toll-free number ) . They will walk through the remaining steps in the process. 􀁸 Mail: Go to the website ([irs.gov](irs.gov) ) do a search for “Form SS-4”. Print and complete the form (Form SS-4), then mail to EIN Operation, Cincinnati, OH 45999. The IRS will send your EIN via mail within four weeks. 􀁸 Fax: Go to the website ([irs.gov](irs.gov)) do a search for “Form SS-4”. Print and complete the form (Form SS-4), then fax it to the EIN Operation (Fax Number: (855) 641-6935. IRS will respond with EIN within five days. How to Complete Form SS-4, Application for EIN The following is what a normal student organization would need to complete on the form. The other sections are not needed to complete. Line 1 Enter the name of the organization Line 2 Enter the name of the organization only if different from line 1. Line 3 N/A, if for banking purposes only Line 4a/b Enter your mailing address (normally it is One UTSA Circle, San Antonio TX 78249) Line 5a/b Enter only if different than mailing address Line 6 Bexar County, Texas Line 7a/b Most student organizations mark N/A Line 8a Most student organizations mark No Line 9a Other nonprofit organization, specify “Student Organization” Line 9b N/A Line 10 Check one box. Most student organizations mark “banking purpose” and specify “Open Account” Line 11-17 N/A Line 18 Check “Yes” if you previously applied for an EIN. Otherwise, check “No”. For questions regarding how to register for EIN number or any tax related questions, please contact the IRS at the available contact information located [on the irs.gov](on the irs.gov) website. NON-PROFIT STUDENT ORGANIZATIONS (501(C) (7)) Note: Student organizations are not automatically assigned the non-profit status through the internal revenue service. In order to become a non-profit organization, the organization must file to become a 501(c) (7) . To be exempt, a social club must meet the following requirements: 􀁸 The club must be organized for exempt purposes. 􀁸 Substantially all of its activities must further exempt purposes o If the club exceeds safe harbor guidelines for nonmember and investment income, the facts and circumstances must show that it is organized substantially for exempt purposes. o The club has de minimis income from nontraditional sources (i.e. , from investments or from activities that, if conducted with members, would further the club's taxexempt purposes) . o For a discussion of the effect of nonmember and "nontraditional" income on the tax-exempt status of social clubs under section 501(c)(7), see Nonmember Income. 􀁸 The club must provide an opportunity for personal contact among members, and membership must be limited. 􀁸 The club must

FAQs

What is an EIN and how is it formatted?

An EIN is a nine-digit number assigned by the IRS in the format 00-0000000. It identifies taxpayers required to file various business tax returns.

How can a student organization apply for an EIN?

Applications can be submitted online, by telephone for international applicants using Form SS-4, by mail to EIN Operation in Cincinnati, or by fax using Form SS-4 with IRS response timing by channel.

What requirements must a 501(c)(7) social club meet to be exempt?

The club must be organized for exempt purposes, substantially all activities must further those purposes, personal contact among members must be provided with limited membership, it must be supported by membership fees/dues/assessments, net earnings cannot inure to private interests, and it must not discriminate or hold itself out as serving the general public.

Sep 19, 2026

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