Instructions For Form 1028 - Application For Recognition Of Exemption Under Section 521 Of The Internal Revenue Code


Department of the Treasury
Instructions for Form 1028
Internal Revenue Service
(Rev. September 2006)
Application for Recognition of Exemption Under Section 521 of the Internal
Revenue Code
representative to act in person or by
ruling recognizing its exemption under
Section references are to the Internal
correspondence. Send the power of
section 521 of the Internal Revenue Code
Revenue Code unless otherwise noted.
attorney with the application when you file
of 1986 or corresponding provisions of
it. Use Form 2848, Power of Attorney and
prior law.
General Instructions
Declaration of Representative, or Form
8821,Tax Information Authorization, for
F. User Fees for Exempt
Keep a copy of the completed
this purpose.
application form in your permanent
Organization Ruling and
D. Attachments
Determination Requests
A. Who May Use This Form
Every attachment should state that it
The Internal Revenue Service is required
Form 1028 may be used by a farmers’
relates to Form 1028 and identify the
to collect a fee from any organization
cooperative to apply for recognition of
applicable part and line item number. The
seeking an IRS determination of its
exempt status under section 521. A
attachments should also show the
exempt status as an organization
farmers’ cooperative, as defined in
organization’s name, address, and
described in section 521. A fee also
section 521, is an association of farmers,
employer identification number (EIN), and
applies to any exempt organization’s
fruit growers, or persons with similar
be on 8
’’ x 11’’ paper.
request for a private letter ruling.
occupations that is organized and
In addition to the required documents
The nonrefundable fee must be
operated on a cooperative basis.
submitted with the application or ruling
and statements, include any additional
information citing court decisions, rulings,
request. Otherwise, the request will be
B. Where To File
opinions, etc., that may help to speed the
returned without any action being taken
Send the completed application, all
on it.
processing of the application. Generally,
required information, and Form 8718,
attachments in the form of tape
The fees are shown in Form 8718,
User Fee for Exempt Organization
recordings are not accepted unless
which is used to transmit both the
Determination Letter Request, with the
accompanied by a transcript.
appropriate fee and the application or
appropriate user’s fee, to the address
ruling request. User fees are subject to
shown in the Instructions to Form 8718.
E. Annual Return
change. Check our website at
Soon after we receive the application, you
gov and type “User Fee” in the keyword
An organization that is recognized as
will be advised of the Internal Revenue
box, or call Customer Account Services at
exempt from income tax under section
Service’s determination and of the annual
1-877-829-5500 for current information.
521 must file an annual return on Form
returns that the organization will be
1120-C, U.S. Income Tax Return for
required to file.
Cooperative Associations. An
organization will not be considered
Specific Instructions
C. Power of Attorney
exempt, even though it operates within
If an agent or attorney will represent the
the provisions of sections 521 and 1381
Part I—Identification
organization, you must file a power of
through 1388, unless it files this
attorney, specifically authorizing the
application or has previously received a
Line 1a — Organization’s Name. Enter
the organization’s name as it appears in
Make sure the application is complete. Remember to...
its organizing documents, including
Complete all parts of the application.
amendments. If the organization will be
Show the employer identification number (EIN):
operated under another name, show that
a. If the organization has one, put it on line 1b.
name in parentheses.
b. If the organization doesn’t have an EIN, you must apply for one (see the Specific
Line 1b — Employer Identification
Instructions for Part I, line 1b).
Enclose financial statements (see the Specific Instructions for Part IV):
Number (EIN). Enter the organization’s
a. Current year (must include the period that is within 60 days of the application’s filing
EIN. If the organization does not have an
date) and 3 preceding years.
EIN, it must apply for one. An EIN can be
b. Detailed breakdown of receipts and expenditures — no lump sums.
applied for:
Include a conformed copy of the complete organizing instrument and a copy of the
Online — Click on the EIN link at www.
bylaws. The EIN is
a. An organizing instrument means:
issued immediately once the application
1) Articles of incorporation
information is validated.
a) Signed by the incorporators, and
By telephone at 1-800-829-4933 from
b) Signed by an appropriate government official, or
8:00 a.m. to 8:00 p.m. in the local time
2) Constitution of articles of association (signed).
b. A conformed copy is one that agrees with the original and all amendments to it.
By mailing or faxing Form SS-4,
Enclose Form 8718 and appropriate user fee (see General Instruction F).
Application for Employer Identification
Have the application signed by one of the following:
a. An officer,
b. A director, or
If the organization has not received its
c. A person having power of attorney (submit the power of attorney too).
EIN by the time the return is due, enter
Give the name and phone number of someone we can call during normal business
“Applied for” in the space for the EIN. For
hours if we need additional information (Part I, line 3).
more details, see Pub. 583.
Cat. No. 17139Y


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