We have a number of customers who want to open up an account that we consider an informal organization. Typically it is someone collecting money for a one time event or a small club (i.e. book club or sporting club). The names of the accounts might be Sally Sue's Surgery Fundraiser or Oceanside Book Club, nothing that we consider a formal business. At your institution, do you require that all of these types of "entities" obtain a separate EIN, or do you allow them to use the SSN of one of the organization members for tax reporting?