Looking for a Irs Forms And Templates? Download it for free!

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

records.

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.

irs.gov/businesses/small. 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).

zone.

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:

Number.

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

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

Related Articles

Related forms

Related Categories