If you create two separate organizations, you need two EIN numbers. One group can keep the existing EIN while the other needs a new one. Regarding incorporation, check with your state's corporations division (usually part of the secretary of state's office). They will be able to tell you if your group is incorporated. If so, you may need to file a name change if you will be changing the name of the existing group once the split occurs.
- Craig
Links in this post: