Does a Scout Troop Need an EIN for a Bank Account?

Your unit needs a bank account. Maybe it is brand new, or maybe the money is still sitting in a volunteer’s personal account. The bank asks for an EIN. Does a scout troop need an EIN at all, and if so, whose?

Here is the short version. Your unit should not open an account with a volunteer’s Social Security number, and it may not need to apply for its own EIN at all. Which tax ID you use comes down to how your unit is registered.

The details depend on whether your unit is a Scouting America unit (formerly the Boy Scouts of America, or BSA) or a Girl Scout troop. Scouting America units include Cub Scout packs, Boy Scout troops, crews, and posts. This guide walks through both paths, plus the rules that apply to every unit account.

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Does a scout troop need its own EIN?#

A scout troop needs an EIN to open a bank account. Whether that EIN is the unit’s own depends on how the unit is registered. Units chartered to an organization use that organization’s EIN, units registered to a council use the council’s, and units registered as a parents’ or citizens’ group apply for their own, for banking purposes only and after talking to a tax advisor.

Banks generally require an Employer Identification Number (EIN) to open an account in an organization’s name. For units under a chartered organization or a council, that number belongs to the parent organization rather than the unit itself.

Can a scout troop use a volunteer’s Social Security number?#

No. Never open a unit bank account with a volunteer’s Social Security number (SSN) as the account’s tax ID. Doing that ties the unit’s money to one person’s personal tax profile, and it can create real tax and liability problems when that volunteer moves on.

One narrow exception is worth knowing. If your unit does apply for its own EIN, the IRS application requires a named “responsible party” and that person’s Social Security number or ITIN. Scouting America’s policy states it more narrowly, that the responsible party’s Social Security number must be provided. Either way, it is an identifier on the application, not the tax ID on the account, and it is another reason to talk to a tax advisor first.

How does a Boy Scout troop or Cub Scout pack open a bank account?#

Which EIN a Scouting America unit uses depends on how the unit is registered. A unit chartered to an organization uses that organization’s EIN, with permission. A unit registered directly to the council uses the council’s. A unit registered as a parents’ or citizens’ group is the one that applies for its own.

If your unit is chartered to an organization, ask it first. That is the church, school, Rotary club, or other group that holds your unit’s charter. If it agrees, your unit can open the account under the chartered organization’s EIN, and if that organization is tax-exempt, that status covers the account. Your unit’s assets generally belong to that organization, and your unit’s tax status is usually the same as the chartered organization’s.

What if you cannot use a chartered organization’s EIN?#

Three situations lead away from a chartered organization’s EIN, and two of the three point to your council:

• The chartered organization will not permit it. Scouting America’s fiscal policies note that many councils let units deposit funds in a custodial account at the council service center.
• Your unit is registered directly under the local council instead of a chartered organization. Those units use the council’s EIN, should not apply for their own, and should not use custodial accounts.
• Your unit is registered as a parents’ or citizens’ group rather than under a chartered organization or a council. For those, the policy points toward an EIN for banking purposes only, and says to consult a tax advisor before applying. The application is IRS Form SS-4.

If your unit falls in that last group, apply directly to the IRS. The online EIN application is free, takes minutes, and issues the number immediately once approved. The IRS is blunt about the paid alternatives: “Beware of websites that charge for an EIN. You never have to pay a fee for an EIN.” Finishing the application takes the responsible party’s Social Security number or ITIN, the narrow exception described above.

Councils publish their own unit finance pages with the exact steps, including who to name as the responsible party. One council’s unit finance guidance shows the level of detail to expect, but always follow your own council’s version.

How does a Girl Scout troop open a bank account?#

A Girl Scout troop opens its account under the local council’s EIN, and the paperwork the bank needs comes from the council, not from you.

Girl Scout troops use their council’s federal tax ID and operate under its tax-exempt status, as an extension of the council. One council’s troop financial management guide puts it exactly that way; check your own council’s guide for its wording. You do not apply for anything with the IRS. Instead, the process runs through your council, and the mechanics differ from council to council:

• Your council gives the bank whatever it requires. One council emails the banker a letter authorizing the account under the council’s EIN, along with a W-9, once your volunteer roles and background checks are finalized. Another opens every troop account itself, through a centralized process with a single bank.
• The account is titled in the council’s name with your troop number. One council opens its accounts as “Girl Scouts-NC Coastal Pines Troop ####.”
• Two registered, approved adults sign on the account. At least one council also requires the two to be unrelated.
• You report the new account details back to the council, sometimes within a set window. One council sets it at 10 business days.

Procedures vary by council, so follow your own council’s troop banking guidelines for the exact forms and timing. The examples above come from one council’s banking page and another council’s guidelines.

Is a scout troop tax-exempt, and should it file for its own 501(c)(3)?#

Your unit does not hold tax-exempt status of its own, and it should not file for its own 501(c)(3). An EIN identifies the unit; it does not confer exemption. The exemption belongs to the chartered organization or council your unit operates under, and a Scouting America unit cannot be included on the national group exemption.

Do not file for your own status with Form 1023. Scouting America policy prohibits units from seeking their own tax exemption. The policy cites state and fundraising registration requirements, plus potential sales, income, gift, and property tax liability. Girl Scout troops do not face the question the same way, since they operate under their council’s IRS status.

Rules every scout troop bank account must follow#

Whichever program you are in, every unit account needs the same four things:

• Two adult signers. Scouting America calls for two signatures, typically the treasurer and committee chair. Girl Scout councils set their own conditions, and some require the two to be unrelated.
• The EIN your registration path calls for. That is the chartered organization’s, the council’s, or, for a parents’ or citizens’ group, the unit’s own. Never a volunteer’s Social Security number.
• An account titled in the organization’s name. Title it under the organization whose EIN you used, with your unit named in the title, so the money is clearly the unit’s and not an individual’s.
• Funds used only for the program. Scouting America’s policy is that Scouts cannot spend money they earn on any non-Scouting purpose, and cannot take it with them if they leave. Girl Scout money likewise funds only Girl Scout activities.

What documents do you need to open a scout troop bank account?#

You need three things: the EIN your registration path calls for, written permission from the organization behind it, and identification for the adult signers.

• The EIN for your registration path, plus whatever tax documentation the organization behind it sends the bank on your behalf. Some Girl Scout councils email the bank an authorization letter and a W-9; others open the account for you through a centralized process.
• Written permission from the chartered organization or council, if you are using their EIN. For Girl Scout troops, the council handles this with the bank directly.
• Identification for the adult signers. Councils generally require signers to be registered volunteers, and some also require a completed background check.

Ask your council or chartered organization for their checklist before you call the bank. Their list governs.

Several of these steps run on someone else’s calendar: a chartered organization’s decision, a council’s paperwork, background checks, a bank appointment. UnitTally runs a fundraiser ledger in manual mode, with no bank connection and no payment processor. A unit still waiting on its chartered organization or council can keep a roster-aware record of every dollar collected. Manual cash and check entries are $0 on every pricing tier. Accepting online cards later is a separate step that needs a connected payment account, which not every unit can open in its own name, and it costs Stripe’s processing fee plus a capped platform fee.

What a cash fundraiser keeps before the bank account opens#

The fundraiser calculator handles cash and check orders separately from card orders, so you can see what a cash-only fundraiser keeps now and what changes once you can take cards.

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