Magma can cool to form an igneous rock either on the surface of the Earth-in which case it produces a volcanic or extrusive igneous rock, or beneath the surface of the Earth, - in which case it produces a plutonic or intrusive igneous rock.
Applying for an EIN number is free of charge and can be completed online. I've linked the IRS area below where you'll learn more about the application process. http://www.irs.gov/businesses/small/arti...
Since an organizationâs EIN is not entered in the IRSâ system until determined exempt, an organization with a pending Form 1023 will need to contact the IRS directly at its toll free line (877) 829-5500 and request that the IRS manually enter its EIN so that the e-postcard can be filed thereafter.