Form 1024, Application for Recognition of Exemption Under Section 501(a), is the Internal Revenue Service (IRS) application that most organizations described in section 501(c) other than 501(c)(3) and 501(c)(4), and organizations described in section 501(d), use to request recognition of exemption. Organizations seeking recognition under section 521 may also use it. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the IRS publishes the form and its instructions, and it requires the application to be submitted electronically through Pay.gov.
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What is Form 1024?
Form 1024, Application for Recognition of Exemption Under Section 501(a), is the IRS form most types of organizations use to apply for recognition of exemption under section 501(a) or section 521 of the Internal Revenue Code, by answering questions about their past, present and planned activities.
If the IRS finds that you meet the requirements, it sends a determination letter stating that you are exempt under section 501(a) or section 521. If it cannot decide, it writes or calls to ask for more information; if you do not qualify, it sends a letter explaining its position and your appeal rights.
The form has Parts I through VIII: applicant identification, organizational structure, activities, compensation and other financial arrangements, financial data, reinstatement after automatic revocation, annual filing requirements, and signature. Schedules A through M add questions for specific kinds of organizations, such as title holding corporations, business leagues, social clubs, voluntary employees' beneficiary associations, credit unions, post organizations for armed forces members, religious and apostolic organizations under section 501(d), and farmers' cooperative associations under section 521. Appendix A of the instructions lists the NTEE codes.
Form 1024 is not for organizations applying under section 501(c)(3) or 501(c)(4); the instructions point those applicants to Form 1023-EZ, Form 1023 or Form 1024-A. It is also not used to apply for a group exemption. Organizations seeking section 521 recognition may file Form 1024 instead of Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code. The instructions also say a mission statement alone is not enough: you must describe the activities that carry out your purpose.
Who needs to file Form 1024?
Organizations seeking recognition of exemption under section 501(a) as described in section 501(c), other than 501(c)(3) or 501(c)(4), or under section 501(d), use Form 1024. Organizations seeking section 521 recognition may file it instead of Form 1028.
Others who use it:
- A subordinate organization leaving a group exemption to obtain its own exemption. It should tell its parent organization before filing.
- An organization whose exempt status was automatically revoked for failing to file a return or notice for 3 consecutive years and that must apply for reinstatement.
- An organization not required to apply that wants a determination letter for benefits such as public recognition of its status, possible exemption from certain state taxes, donor deductibility in certain cases, or nonprofit mailing privileges.
To qualify, you must be a corporation, limited liability company, unincorporated association or trust. Sole proprietorships, partnerships and loosely affiliated groups are not eligible. You must have your own EIN.
Do not use Form 1024 if you apply under section 501(c)(3) or 501(c)(4), or if you want a group exemption.
An officer, director, trustee or other authorized official must sign. A representative named on Form 2848 cannot sign unless that person is also such an official.
When to file Form 1024
File Form 1024 within 27 months after the month in which you were legally formed if you want the effective date of exemption to be your legal date of formation; this applies if the IRS approves the application. If you otherwise qualify but file later, the effective date is generally the date you submitted the form. The schedules for some organization types let you request an earlier date with an explanation of why you acted reasonably and in good faith.
For reinstatement after automatic revocation, the instructions tie the choice of section in Part VI to timing: Sections 4 and 5 apply when you file not later than 15 months after the later of the date of your Revocation Letter or the date the IRS posted your name on the Auto-Revocation List, and Section 6 applies when you file more than 15 months after that date.
If a Form 990-series return is due while the application is pending, complete it, check Application Pending in Item B, and submit it as its instructions say. The IRS generally reviews applications in the order received; it expedites only on a written request showing a compelling reason. The instructions give no processing time.
Documents you need
- Organizing document (required): articles of incorporation, articles of organization, articles of association or constitution, or trust agreement or declaration of trust, with any amendments. State-formed entities need a copy showing certification of filing.
- Amendments to your organizing document in chronological order, if there are any.
- Bylaws or other rules of operation and any amendments, if adopted. Bylaws do not need to be signed unless they are your organizing document.
- Substitute copy of articles with a declaration signed by an authorized officer, only if you lack a copy showing filing and approval by a state official; for an unsigned trust agreement or association document, a written declaration of a complete and accurate copy.
- Form 2848, Power of Attorney and Declaration of Representative, only if you want a representative to act for you on the application.
- Form 8821, Tax Information Authorization, only if you want the IRS to discuss the application with a person you appoint.
- Supplemental responses, if an answer does not fit the text field, with your name and EIN on each page and the part and line number identified.
- English translation of your organizing document, bylaws or any other attachment that is in another language.
- For a trust created by a will: a copy of the death certificate or a statement of the date of death, and the relevant portions of the will.
- For section 501(c)(15) applicants who enter reinsurance amounts: a copy of the reinsurance agreement.
- For section 501(c)(29) applicants: the Notice of Award from CMS and the fully executed Loan Agreement with CMS.
- For some schedules: plan documents (Schedules F and J), a collective bargaining agreement (Schedule F, line 6), or bylaws of an affiliated post (Schedule K, line 2a), as the line instructs.
How to fill out Form 1024
Gather your EIN and organizing documents
Have your own 9-digit EIN and your organizing document ready; if you have no EIN, apply for one before submitting. Complete the form and attachments in English, and report money in United States dollars.
Complete Part I, identification of applicant
Enter your name exactly as in your organizing document (line 1), address (lines 3–9), EIN (line 10), month your tax year ends (line 11), and contact person (lines 12–14). Pay.gov fills line 15 with the user fee. List officers, directors or trustees on line 17; the signer must be in the first five entries.
Complete Part II, organizational structure
On line 1 select your type: corporation, LLC, unincorporated association or trust, and upload the organizing document. Enter the formation date (line 2), state of formation (line 3) and, if you have bylaws, upload them (line 4).
Describe your activities in Part III
On line 1 describe past, present and planned activities: what each is, who conducts it, the percentage of time, how it is funded, and how it furthers your exempt purposes. Then answer line 2 (NTEE code) through line 11, including political activity, successor status, members, stock, foreign grants and OFAC questions.
Answer Part IV, compensation and arrangements
Answer line 1 on compensation of officers, directors, trustees, employees, members or independent contractors, and the follow-up lines. Then answer lines 2 through 5 on dealings with related persons, services for a fee, and joint ventures.
Enter financial data in Part V
Part V.A is a Statement of Revenue and Expenses for 3 years including the current year, using actual or projected figures by how long you have existed. Part V.B is a balance sheet for your most recent completed tax year; enter 0 where an item does not apply.
Complete Part VI if reinstating
Answer line 1 if your status was automatically revoked under section 6033(j)(1), and on line 1a choose the section of Rev. Proc. 2014-11 that fits. Sections 4 through 6 include attestations and explanations; Section 7 is for reinstatement effective on the submission date.
Answer Part VII, annual filing requirements
Answer line 1 yes only if you claim an exception from filing a Form 990-series return or notice, and give the reason. Support the exception in your narrative or a supplemental response.
Complete the schedule for your type
Fill out the schedule matching your section: A (501(c)(2) or (25)), B (c)(5), C (c)(6), D (c)(7), E (c)(8) or (10), F (c)(9), G (c)(12), H (c)(13), I (c)(14), J (c)(17), K (c)(19), L (501(d)), or M (section 521).
Complete Part VIII and the upload checklist
An officer, director, trustee or other authorized official signs at the end of Part VIII with title or authority and date. On the upload checklist, mark each document included in your single PDF.
Review, download and keep a copy
Check that the answers match your organizing document and that no Social Security numbers appear. Download or print the completed PDF from FillingPDF, keep it in your permanent records, and submit through Pay.gov as described under How to submit.
How to submit Form 1024
The IRS requires Form 1024 to be submitted electronically through Pay.gov; the IRS page says it must be submitted that way. The instructions state that this requirement started January 3, 2022, with a 90-day grace period for paper versions.
- Pay.gov: register for, or use, a Pay.gov account. Enter "Form 1024" or "1024" in the search box, select Form 1024, and complete the form.
- User fee: a user fee is required with each application and is paid through Pay.gov, from a bank account or by credit or debit card. You cannot submit without paying the correct fee. The amount is not written here; see the IRS user fee page for the Exempt Organizations division or call 877-829-5500.
- Attachments: Pay.gov accepts one uploaded file. Combine your attachments into a single PDF not to exceed 15MB, in this order: organizing document, amendments in chronological order, bylaws or other rules of operation, Form 2848, Form 8821, then supplemental responses.
For help, call 877-829-5500 (toll-free, Monday through Friday) or see IRS.gov/EO. Keep a copy of the completed form in the organization's permanent records. FillingPDF lets you fill out and download the PDF; submission follows the IRS channels above.
Common mistakes to avoid
- Using Form 1024 to apply under section 501(c)(3) or 501(c)(4); the instructions direct those applicants to Form 1023-EZ, Form 1023 or Form 1024-A.
- Entering a Social Security number on the form or any attachment; the IRS must disclose approved applications and supporting information.
- Describing only your mission statement; the IRS cannot recognize you without a description of the specific activities that accomplish it.
- Uploading several files; Pay.gov accepts one file, which must be a single PDF not over 15MB, with attachments in the order the instructions give.
- Submitting articles of incorporation or organization without certification of filing by the state, or a copy that is not an exact copy of what is on file with the state.
- Signing with someone not listed in the first five entries of Part I, line 17, or letting a Form 2848 representative sign who is not an authorized official.
- Using the EIN of a related organization, or applying for an EIN more than once instead of calling 877-829-5500 when unsure.
- Leaving information that should be withheld unmarked; mark it NOT SUBJECT TO PUBLIC INSPECTION and explain why.
- Filing after the 27-month period and expecting your date of formation as the effective date without requesting relief.
- Skipping a Form 990-series return that comes due while the application is pending.
Frequently asked questions
What is Form 1024 used for?
Form 1024 is the IRS application for recognition of exemption under section 501(a) or section 521. Most types of organizations described in section 501(c), other than 501(c)(3) and 501(c)(4), and organizations under section 501(d) use it to get a determination letter.
Can I use Form 1024 for a 501(c)(3) or 501(c)(4) organization?
No. The IRS instructions say not to use Form 1024 if you apply under section 501(c)(3) or 501(c)(4). Use Form 1023-EZ, Form 1023 or Form 1024-A instead, depending on your situation.
Can I mail Form 1024 to the IRS?
No. The IRS page says Form 1024 must be submitted electronically through Pay.gov, with the user fee paid there. The instructions say the requirement began January 3, 2022, with a 90-day grace period for paper versions.
Is there a fee to file Form 1024?
Yes. The law requires a user fee with each application, paid through Pay.gov by bank account or credit or debit card, and you cannot submit without it. For the current amount see the IRS user fee page or call 877-829-5500.
What is the deadline to file Form 1024?
File within 27 months after the month you were legally formed for the effective date to be your formation date if approved. After that, the effective date is generally the submission date unless the IRS grants relief for acting reasonably and in good faith.
What do I attach to Form 1024?
You must upload your organizing document and any amendments, and your bylaws if adopted, in one PDF not over 15MB. Form 2848, Form 8821 and supplemental responses are added only when applicable, in the order the instructions list.
Who signs Form 1024?
An officer, director, trustee or other official authorized to sign for the organization signs digitally at the end of Part VIII, with title or authority and date. That person must be listed in the first five entries of Part I, line 17.
Can I fill out Form 1024 online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the IRS and does not submit the application; you still submit it through Pay.gov and pay the user fee there.
What happens after I submit Form 1024?
The IRS generally works applications in the order received. If you qualify, it sends a determination letter. If it needs more information it writes or calls, and if you do not qualify it sends a letter with its position and your appeal rights.
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