Form 1024 - Application For Recognition Of Exemption Under Section 501(A) Page 13
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2013
Form 1024 (Rev. 1-2018)
Page
Schedule E
Organizations described in section 501(c)(8) or 501(c)(10) (Fraternal societies, orders, or
associations)
1
Yes
No
Is the organization a college fraternity or sorority, or chapter of a college fraternity or sorority?
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If “Yes,” read the instructions for Line 1, below, before completing this schedule.
2
Does or will your organization operate under the lodge system?
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Yes
No
If “No,” does or will it operate for the exclusive benefit of the members of an organization operating under the lodge
system?
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Yes
No
3
Yes
No
Is the organization a subordinate or local lodge, etc.?
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If “Yes,” attach a certificate signed by the secretary of the parent organization, under the seal of the organization,
certifying that the subordinate lodge is a duly constituted body operating under the jurisdiction of the parent body.
4
Yes
No
Is the organization a parent or grand lodge? .
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If “Yes,” attach a schedule for each subordinate lodge in active operation showing: (a) its name and address; (b) the
number of members in it; and (c) how often it holds periodic meetings.
Instructions
Line 1.—To the extent that they qualify for exemption
Line 2.—Operating under the lodge system means
from federal income tax, college fraternities and sororities
carrying on activities under a form of organization that is
generally qualify as organizations described in section
composed of local branches, chartered by a parent
501(c)(7). Therefore, if the organization is a college
organization, largely self-governing, and called lodges,
fraternity or sorority, refer to the discussion of section
chapters, or the like.
501(c)(7) organizations in Pub. 557. If section 501(c)(7)
appears to apply to your organization, complete Schedule
D instead of this schedule.
1024
Form
(Rev. 1-2018)
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