Application for Recognition of Exemption Under …

1 Department of the Treasury Internal Revenue Service Application for Recognition of Exemption Under section 501(a)*. *For organizations described in sections: 501(c)(2), (4), (5), (6), (7), (8), (9), (10), (12), (13), (15), (17), (19), and (25). of the Internal Revenue Code Note: For the addresses for filing For m 1024, see Form 8718, User Fee for Exempt Organization Determination Letter Request. For obtaining an Employer Identification Number (EIN), see Form SS-4, Application for Employer Identification Number. Note: Organizations described in section 501(c)(3) must use Application Form 1023. Contents: Form 1024. Instructions Package 1024. (Rev. September 1998). Cat. No. 47201P. Department of the Treasury Internal Revenue Service Instructions for Form 1024. (Rev. September 1998). Application for Recognition of Exemption Under section 501(a).

2 Note: Keep a copy of the completed Form Most organizations applying for Exemption information on certain private delivery 1024 in the organization's permanent records. Under section 501(a) must complete Parts I services designated by the IRS to meet the through III. timely mailing as timely filing/paying rule.. General Instructions section 501(c)(9), Voluntary Employees' The private delivery service can tell you section references are to the Internal Beneficiary Associations, and section how to get written proof of the mailing date. Revenue Code unless otherwise noted. 501(c)(17), Supplemental Unemployment Caution: Private delivery services cannot Benefit Trusts, applicants should also deliver items to boxes. You must use the User fee. Submit with the Form 1024. complete Part IV. U. S. Postal Service to mail any item to an Application for a determination letter, a Form 8718, User Fee for Exempt Organization See Special Rule for Certain Canadian IRS box address.

3 See the Form 8718 for Determination Letter Request, and the user fee Organizations on the following page. the box address as well as the express called for in the Form 8718. You may obtain In addition, each organization must mail or a delivery service address. Form 8718, and additional forms and complete the schedule indicated on page 1 of publications, through your local IRS office or by the Application for the section of the Code Where To File calling 1-800-829-3676 (1-800-TAX-FORM). Under which it seeks Recognition of File the completed Form 1024 Application , User fees are subject to change on an annual Exemption . (For example, a social welfare and all required information, at the address basis. Therefore, be sure that you use the most organization seeking Recognition Under shown in Form 8718. current Form 8718. section 501(c)(4) must complete Parts I.)

4 The IRS will determine the organization's Helpful information. For additional through III and Schedule B.). tax-exempt status and whether any annual information, see: returns must be filed. Pub. 557, Tax-Exempt Status for Your Attachments Organization For any attachments submitted with Form Signature Requirements Pub. 598, Tax on Unrelated Business 1024.. An officer, a trustee who is authorized to sign, Income of Exempt Organizations Show the organization's name, address, or another person authorized by a power of Pub. 578, Tax Information for Private and employer identification number (EIN). attorney, must sign the Form 1024. Foundations and Foundation Managers Identify the Part and line item number to Application . Attach a power of attorney to the Internet site: which the attachment relates. Application . You may use Form 2848, Power Use 8-1/2 x 11 inch paper for any of Attorney and Declaration of attachments.

5 Representative, for this purpose. Purpose of Form Include any court decisions, rulings, opinions, etc., that will expedite processing of Appeal Procedures Form 1024 is used by most types of organizations to apply for Recognition of the Application . Generally, attachments in the Your organization's Application will be Exemption Under section 501(a). See Part I of form of tape recordings are not acceptable considered by the IRS which will either: the Application . unless accompanied by a transcript. 1. Issue a favorable determination letter;. Even if these organizations are not required 2. Issue a proposed adverse determination to file Form 1024 to be tax-exempt, they may When To File ( section 501(c)(9) letter denying the exempt status requested;. wish to file Form 1024 to receive a or (17) Organization) or determination letter of IRS Recognition of their An organization must file Form 1024 to be 3.

6 Refer the case to the National Office. section 501(c) status in order to obtain certain recognized as an organization described in If we send your organization a proposed incidental benefits such as: section 501(c)(9) or 501(c)(17). Generally, if an adverse determination, we will advise it of its Public Recognition of tax-exempt status organization files its Application within 15 appeal rights at that time. Exemption from certain state taxes months after the end of the month in which it Advance assurance to donors of was formed, and if the IRS approves the Language and Currency Application , the effective date of the deductibility of contributions (in certain cases). organization's section 501(c)(9) or (17) status Requirements Nonprofit mailing privileges, etc. will be the date it was organized. Language requirements. Prepare the Form Note: Generally, Form 1024 is NOT used to Generally, if an organization does not file its 1024 and attachments in English.

7 Provide an apply for a group Exemption letter. For Application (Form 1024) within 15 months English translation if the organizational information on how to apply for a group after the end of the month in which it was document or bylaws are in any other Exemption letter, see Pub. 557. formed, it will not qualify for exempt status as language. See the conformed copy Note: Tax benefits for certain homeowners a section 501(c)(9) or (17) organization during requirements in the line 8 instructions Under associations Under section 528 are available the period before the date of its Application . Part I. to organizations that are not exempt from For exceptions and special rules, including You may be asked to provide English Federal income tax. To elect these benefits, automatic extensions in some cases, see Part translations of foreign language publications file a properly completed and timely filed IV of Form 1024.

8 That the organization produces or distributes (including extensions) Form 1120-H, The date of receipt is the date of the and that are submitted with the Application . Income Tax Return for Homeowners postmark on the cover in which an Exemption Financial requirements. Report all financial Associations. DO NOT file Form 1024. Application is mailed or, if no postmark information in dollars (specify the appears on the cover, the date the conversion rate used). Combine amounts What To File Application is stamped as received by the from within and outside the United States and Do not submit any blank schedules that do IRS. report the total for each item on the financial not apply to your type of organization. Private delivery services. See the statements. instructions for your income tax return for For example: Furnishing copies of documents Under In the case of organizing documents and Gross Investment Income TBOR2.

9 The Taxpayer Bill of Rights 2 bylaws, see the line 8 instructions Under (TBOR2), enacted July 30, 1996, modified Part I. From sources $4,000. prospectively the section 6685 penalty and An organization that wants Recognition of From sources 1,000 the rules for the public inspection of returns Exemption Under section 501(c)(3) must Amount to report on income $5,000 and Exemption applications. An organization complete Form 1023, Application for statement must furnish a copy of its Form 990, Form Recognition of Exemption Under section 990-EZ, or Exemption Application , and certain 501(c)(3) of the Internal Revenue Code. Annual Information Return related documents, if a request is made in Exemption Under section 501(c)(3) is writing or in person. If an annual information return is due while needed to establish eligibility to receive the organization's Application for Recognition For a request made in person, the contributions that are deductible by of exempt status is pending with the IRS organization must make an immediate residents to the extent provided by the.

10 (including any appeal of a proposed adverse response. Canada tax treaty. determination), the organization should file: For a response to a written request, the Form 990, Return of Organization Exempt organization must provide the requested Specific Instructions From Income Tax, or Form 990-EZ, Short copies within 30 days. The following instructions are keyed to the Form Return of Organization Exempt From The organization must furnish copies of its line items on the Application form: Income Tax, at the following address: Internal Forms 990, or Forms 990-EZ, for any of its 3. Revenue Service, Ogden Service Center, most recent taxable years. No charge is to be Part I. Identification of Ogden, UT 84201-0027 made other than charging a reasonable fee Indicate that an Application is pending. for reproduction and actual postage costs. Applicant If an organization has unrelated business An organization need not provide copies if: Line 1.