Non-Profit Employers

Registration Process

To register for an employer payroll account number, gather the following information and have it ready as you complete your application:

• Name and Social Security number of all responsible parties (Officers and Directors).
• Physical address and mailing address.
• Phone number.
• Valid email address.
• Date of first payroll when wages exceed $100.
• Federal employer identification number (FEIN). A FEIN can be obtained by going to the IRS website.
• Industry Description - What is the purpose of your Non-Profit?
• Previous EDD employer payroll tax account information, if applicable.
• Name of Non-profit, as recorded with the California Secretary of State (SOS).
  • Provide the following information, access your SOS account to confirm information as needed:
    • Exact Legal Name of the Non-profit as spelled and registered with SOS (Corporations, LLCs, LLPs, LPs)
    • SOS ID Number
      • Corporation: California Corporation ID number
      • LLC: California Corporation ID number
• Doing Business As (DBA), if applicable.
• Name, phone number, address (if different from physical or mailing address) for contact person.
• Provide a copy of the 501(c)(3) exemption letter.

Once you are ready to register for a payroll tax account number, you will need to enroll in e-Services for Business.

If you are an employer, visit Enroll in e-Services for Business as an Employer. If you are a representative, visit Enroll in e-Services for Business as a Representative.

Optional

If you elect to enroll in Reimbursable Unemployment, have the following document available as you complete your registration for an employer payroll tax account number.

• Selection of Financing Method by a Non-Profit Organization Described in Section 501(c)(3) of the Internal Revenue Code (DE 1SNP) (PDF)

Supporting documentation

• Complete Selection of Financing Method by a Nonprofit Organization Described in Section 501(c)(3) of the Internal Revenue Code (DE 1SNP) (PDF).
• Provide a copy of the 501(c)(3) exemption letter.

Additional Resources

Information Sheets

• Exempt Employment (DE 231EE) (PDF)
• Limited Liability Entities (DE 231LLC) (PDF)
• Statutory Employees – Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI) (DE 231SE) (PDF)
• Non Profit and/or Public Entities (DE 231NP) (PDF)
• Specialized Coverage (Elective Coverage for Exempt Workers) (DE 231SC) (PDF)

Additional Information Sheets are available online at Payroll Taxes – Forms and Publications.

Other Resources

• Potential Liability for Unemployment Insurance Benefits When Electing the Reimbursable Method of Financing Under the California Unemployment Insurance Code (CUIC) (DE 1378F) (PDF)