Question: Building EIN numbers

We have a Executive Board and under us we have 5 buildings. We need to know is it necessary for all of the buildings including the Executive board to operate under the same EIN number for year end filing purposes.

Asked by simoned



Advice from PTO Today

Craig writes:
It depends on how your organization is structured. If there is one PTO and the buildings are essentially set up as committees within the PTO, then yes, you can use the same EIN for all five. That much centralization for five buildings will take a lot of organization and coordination.

Another way to structure it is with five separate PTOs, all overseen by an umbrella group. The umbrella group applies for umbrella 501c3 tax-exempt status from the IRS, and the "member" PTOs are covered under that status. In that case, each school would have separate EINs and bank accounts and would file separate IRS returns (form 990). The umbrella group would set basic bylaws, with the individual groups able to add to them as fits their group.

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