Instructions for Form 1024-A (Rev. January 2021)

1 Instructions for Form 1024-A . Department of the Treasury internal revenue Service ( January 2018). Application for Recognition of Exemption Under Section 501(c)(4) of the internal revenue Code Section references are to the internal 441 at The IRS will determine the revenue Code unless otherwise noted. As such, these organizations are required organization's tax-exempt status and to file Form 1024-A . whether any annual returns must be filed. Note. Keep a copy of the completed Form 1024-A in the organization's permanent Note. Most organizations operating under Private Delivery Service records.

2 Section 501(c)(4) are required to notify the Organizations can use certain private IRS that they are operating under section delivery services (PDS) designated by the Future Developments 501(c)(4) within 60 days of formation by IRS to meet the "timely mailing as timely For the latest information about filing Form 8976 (see Rev. Proc. 2016-41, filing" rule for tax returns. Go to developments related to Form 1024-A and 2016-30 165 at PDS for the list of PDS. its Instructions , such as legislation 2016-30_IRB/ar09). This requirement isn't The PDS can tell you how to get written enacted after they were published, go to met by submitting Form 1024-A , proof of the mail date.

3 If you're using PDS, requesting recognition of exemption under send your application, user fee and all section 501(c)(4). other required information to: General Instructions Note. Generally, Form 1024-A isn't used User fee. Along with Form 1024-A , also internal revenue Service to apply for a group exemption letter. For submit Form 8718, User Fee for Exempt Attention: EO Determination Letters information on how to apply for a group Organization Determination Letter Stop 31. exemption letter, see Pub. 557. Request, and the user fee called for in the 201 West Rivercenter Boulevard Form 8718.

4 You can get Form 8718, and Note. Tax benefits for certain Covington, KY 41011. additional forms and publications at homeowners associations under section For fee information, see Rev. 528 are available to organizations that Private delivery services can't Proc. 2018-5, 2018-1 233, available aren't exempt from federal income tax. To ! deliver items to boxes. You at , or latest elect these benefits, file a properly CAUTION must use the Postal Service annual update. For information on future completed and timely filed (including to mail any items to an IRS box updates to the user fee, go to extensions) Form 1120-H, Income address.

5 Form1024A. Tax Return for Homeowners Associations, Helpful information. For additional instead of Form 1024-A . Signature Requirements information, see: An officer, director, or trustee who is What To File authorized to sign, or another person Pub. 557, Tax-Exempt Status for Your Organization; Attachments authorized by a power of attorney, must Pub 598, Tax on Unrelated Business sign the Form 1024-A application. Attach Income of Exempt Organizations; and For any attachments submitted with a power of attorney to the application. You Form 1024-A : may use Form 2848, Power of Attorney Show the organization's name, and Declaration of Representative, for this Purpose of Form address, and employer identification purpose.

6 Form 1024-A is used by organizations to number (EIN);. apply for recognition of exemption under Identify the part and line item number to After You Submit Form 1024-A . section 501(c)(4). which the attachment relates; We will acknowledge receiving your Use 8-1/2 x 11 inch paper for any application in writing. You may expect to Section 501(c)(4) organizations aren't attachments; and receive this notice within 21 days of the required to file Form 1024-A to be Include any court decisions, rulings, postmark date of the Form 1024-A . Read tax-exempt, except as described below. opinions, etc.

7 , that will assist us in the notice thoroughly because it will However, organizations may wish to file processing your application. Generally, provide further information about the Form 1024-A to receive a determination attachments in the form of tape recordings processing of your Form 1024-A . letter of IRS recognition of their section aren't acceptable unless accompanied by 501(c)(4) status in order to obtain certain Generally, we assign applications in a transcript. incidental benefits such as: the order we receive them. Unless the Public recognition of tax-exempt status, Where To File application is approved for expedited Possible exemption from certain state File the completed Form 1024-A processing, it will be worked in the order taxes, application, user fee payment, and all received.

8 Advance assurance to donors of other required information to: No additional information needed. If deductibility of contributions (in certain our review shows that you qualify, we will cases), and internal revenue Service send you a letter stating that you are Nonprofit mailing privileges, etc. Attention: EO Determination Letters exempt under section 501(c)(4). Stop 31. Organizations that have been Box 12192 Additional information needed. If the auto-revoked are required to apply for Covington, KY 41012-0192 review shows that we need additional reinstatement, even if they were not information or changes, we will call or required to apply for tax-exempt status write you.

9 Examples of the types of initially. See Rev. Proc. 2014-11, 2014-3 questions you may be asked are available Jan 12, 2018 Cat. No. 69752X. at If the additional information Public Inspection provide copies of the information. indicates that you qualify, we will send you However, documents posted on an Information available for public a letter stating that you are exempt under organization's website must still be made inspection. If the IRS approves the section 501(c)(4). If we conclude that you available for public inspection without organization's application for section do not qualify for exemption, we will send charge at its main office during regular 501(c)(4) status, the following items will be you a letter that explains our position and business hours.

10 Open to public inspection. your appeal rights. Documents aren't considered available The complete application and any Language and Currency supporting documents. for public inspection on a website if the Any correspondence between the otherwise disclosable information is edited Requirements or subject to editing by a third party when organization and the IRS concerning Form Language requirements. Complete 1024-A , including Form 2848. posted. See Pub. 557 for additional Form 1024-A and its statements in The letter the IRS issues approving guidance on public inspection. English.