Good question! Have the IC complete Form W-9, Request for Taxpayer Identification Number and Certification. On this form the IC will indicate his or her business status—sole proprietor, corporation, or partnership—as well as his or her EIN or SSN and address. (Both the address and the EIN or SSN must appear on the 1099-MISC.)

Your 501(c)(3) should keep completed W-9s in its records and not send them to the IRS.