The Imps will host Isthmian League Premier Division side Bowers & Pitsea in the first round of the 2021/22 Emirates FA Cup.
The Bowers are in the midst of their most successful run in the competition, reaching the first round proper for the first time thanks to a 2-1 victory over Aldershot on Saturday.
The game will be played at some point across the first weekend of November, with £22,629 in prize money on offer for the team which progresses.
First round draw in full:
1 Bradford City v Exeter City
2 Sunderland v Mansfield Town
3 Dorking Wanderers or Hayes & Yeading v Sutton United
4 Sheffield Wednesday v Plymouth Argyle
5 Dagenham & Redbridge v Salford City
6 Carlisle United v Horsham
7 Dover Athletic or Yate Town v Yeovil Town or Weymouth
8 Scunthorpe United v Doncaster Rovers
9 Rotherham United v Bromley
10 Portsmouth v Harrow Borough
11 Gillingham v Cheltenham Town
12 Morecambe v Newport County
13 Banbury United v Barrow
14 Fleetwood Town v Burton Albion
15 AFC Sudbury v Colchester United
16 Northampton Town v Cambridge United
17 Corinthian Casuals or St Albans City v Forest Green
18 Boston United or Stratford Town v Shrewsbury Town
19 Pontefract Collieries or Halifax Town v Maidenhead United
20 Chesterfield v Southend United
21 Rochdale v Tamworth or Notts County
22 Kidderminster Harriers v Grimsby Town
23 Wigan Athletic v Solihull Moors
24 Boreham Wood v Eastleigh or Folkestone Invicta
25 York City or Morpeth Town v Kettering Town or Buxton
26 Ipswich Town v Oldham Athletic
27 AFC Wimbledon v Brackley Town or Guiseley
28 Harrogate Town v Marine or Wrexham
29 Hartlepool United v Wycombe Wanderers
30 King's Lynn Town v Walsall
31 Crewe Alexandra v Swindon Town
32 Bolton Wanderers v Stockport County
33 Charlton Athletic v Torquay United or Havant & Waterlooville
34 Oxford United v Bristol Rovers
35 Crawley Town v Tranmere Rovers
36 Leyton Orient v Ebbsfleet United
37 Milton Keynes Dons v Stevenage
38 Lincoln City v Bowers & Pitsea
39 Port Vale v Accrington Stanley
40 Marske United or Gateshead v Altrincham