Instructions For Form 1024-A - Application For Recognition Of Exemption Under Section 501(C)(4) Of The Internal Revenue Code


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
I.R.B. 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
Private Delivery Service
1024-A in the organization’s permanent
Note. Most organizations operating under
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
filing Form 8976 (see Rev. Proc. 2016-41,
filing" rule for tax returns. Go to
For the latest information about
2016-30 I.R.B. 165 at
for the list of PDS.
developments related to Form 1024-A and
2016-30_IRB/ar09). This requirement isn’t
its instructions, such as legislation
The PDS can tell you how to get written
met by submitting Form 1024-A,
enacted after they were published, go to
proof of the mail date. 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
Internal Revenue Service
User fee. Along with Form 1024-A, also
to apply for a group exemption letter. For
Attention: EO Determination Letters
submit Form 8718, User Fee for Exempt
information on how to apply for a group
Stop 31
Organization Determination Letter
exemption letter, see Pub. 557.
201 West Rivercenter Boulevard
Request, and the user fee called for in the
Covington, KY 41011
Form 8718. You can get Form 8718, and
Note. Tax benefits for certain
additional forms and publications at
homeowners associations under section For fee information, see Rev.
Private delivery services can't
528 are available to organizations that
Proc. 2018-5, 2018-1 I.R.B. 233, available
deliver items to P.O. boxes. You
aren’t exempt from federal income tax. To
at, or latest
must use the U.S. Postal Service
elect these benefits, file a properly
annual update. For information on future
to mail any items to an IRS P.O. box
completed and timely filed (including
updates to the user fee, go to
extensions) Form 1120-H, U.S. Income
Tax Return for Homeowners Associations,
Signature Requirements
instead of Form 1024-A.
Helpful information. For additional
An officer, director, or trustee who is
information, see:
What To File
authorized to sign, or another person
Pub. 557, Tax-Exempt Status for Your
authorized by a power of attorney, must
sign the Form 1024-A application. Attach
Pub 598, Tax on Unrelated Business
For any attachments submitted with
a power of attorney to the application. You
Income of Exempt Organizations; and
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
number (EIN);
Form 1024-A is used by organizations to
After You Submit Form 1024-A
Identify the part and line item number to
apply for recognition of exemption under
which the attachment relates;
We will acknowledge receiving your
section 501(c)(4).
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., 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
Generally, we assign applications in
501(c)(4) status in order to obtain certain
a transcript.
the order we receive them. Unless the
incidental benefits such as:
Where To File
application is approved for expedited
Public recognition of tax-exempt status,
processing, it will be worked in the order
Possible exemption from certain state
File the completed Form 1024-A
application, user fee payment, and all
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
Internal Revenue Service
cases), and
send you a letter stating that you are
Attention: EO Determination Letters
Nonprofit mailing privileges, etc.
exempt under section 501(c)(4).
Stop 31
Organizations that have been
Additional information needed. If the
P.O. Box 12192
auto-revoked are required to apply for
review shows that we need additional
Covington, KY 41012-0192
reinstatement, even if they were not
information or changes, we will call or
required to apply for tax-exempt status
write you. 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


00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Page of 7