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Public Inspection

at IRS.gov. If the additional information

provide copies of the information.

indicates that you qualify, we will send you

However, documents posted on an

Information available for public

a letter stating that you are exempt under

organization's website must still be made

inspection. If the IRS approves the

section 501(c)(4). If we conclude that you

available for public inspection without

organization’s application for section

do not qualify for exemption, we will send

charge at its main office during regular

501(c)(4) status, the following items will be

you a letter that explains our position and

business hours.

open to public inspection.

your appeal rights.

Documents aren't considered available

The complete application and any

for public inspection on a website if the

Language and Currency

supporting documents.

otherwise disclosable information is edited

Any correspondence between the

Requirements

or subject to editing by a third party when

organization and the IRS concerning Form

Language requirements. Complete

posted. See Pub. 557 for additional

1024-A, including Form 2848.

Form 1024-A and its statements in

guidance on public inspection.

The letter the IRS issues approving

English. Provide an English translation if

your exemption.

In the case of organizing documents

the organizational document or bylaws are

Annual information returns (Form 990,

and bylaws, see the instructions under

in any other language. See the conformed

990-EZ, or 990-N) including schedules,

Part II.

copy requirements in the instructions

except for the names and addresses of

under Part II. You may be asked to provide

Specific Instructions

contributors and other identifying

English translations of foreign language

information about contributors.

publications that the organization

Part I. Identification of

produces or distributes and that are

Information not available for public

Applicant

submitted with the application.

inspection. The following items won’t be

open for public inspection.

Line 1. Full name of organization.

Financial requirements. Report all

Any information relating to a trade

Enter the organization’s name exactly as it

financial information in U.S. dollars

secret, patent, style of work, or apparatus

appears in its organizing documents,

(specify the conversion rate used).

that, if released, would adversely affect

including amendments. If the organization

Combine amounts from within and outside

the organization. The IRS must approve

will be operating under another name,

the United States and report the total for

withholding this information.

show the other name in parentheses.

each item on the financial statements.

Any other information that would

Line 2. c/o Name. If you have an “in care

adversely affect national defense. The IRS

of” name, enter it here.

Example:

must approve withholding this information.

User fee check.

Line 3. Mailing address. Enter your

Contributors’ names and addresses

complete address where all

Gross investment

and other identifying information about

correspondence will be sent. If mail is not

income

contributors included with Form 990 or

delivered to the street address and you

From U.S. sources

$4,000

990-EZ.

have a P.O. Box, show the box number

From non-U.S. sources

1,000

Form 990-T.

instead of the street address.

______

Amount to report on

$5,000

For a foreign address, enter the

Applicants must identify this

income statement

information in the following order: city,

information by clearly marking it

province or state, and country. Follow the

“NOT SUBJECT TO PUBLIC

CAUTION

country's practice in placing the postal

INSPECTION,” and must attach a

Annual Information Return

code in the address. Don’t abbreviate the

statement to explain why the organization

If an annual information return is due while

country name.

asks that the information be withheld. If

the organization’s application for

the IRS agrees, the information will be

Line 4. Employer identification number

recognition of exempt status is pending

withheld.

(EIN). All organizations must have an

with the IRS (including any appeal of a

EIN. Enter the nine-digit EIN the IRS

proposed adverse determination), the

Making documents available for public

assigned to the organization. If the

organization should file Form 990, Return

inspection. Both the organization and

organization doesn’t have an EIN, it must

of Organization Exempt From Income Tax,

the IRS must make the information that is

apply for one. An EIN can be applied for

or Form 990-EZ, Short Form Return of

subject to disclosure available for public

by visiting the IRS website at IRS.gov/EIN.

Organization Exempt From Income Tax, at

inspection. The public can request this

The organization may also apply for an

the following address. Indicate that the

information by submitting Form 4506-A,

EIN by faxing or mailing Form SS-4 to the

application is pending.

Request for Public Inspection or Copy of

IRS. Organizations outside the United

Exempt or Political Organization IRS

States or U.S. possessions may also

Internal Revenue Service

Form. The public may also request

apply for an EIN by calling 267-941-1099

Ogden Service Center

inspection of the information or a copy of

(toll call). Don’t apply for an EIN more than

Ogden, UT 84201–0027

the information directly from you.

once.

An exempt organization may post the

The organization may also be eligible

Line 5. Month the annual accounting

documents required to be available for

to file Form 990-N, Electronic Notice

period ends. Enter the month the

public inspection on its own website. The

(e-Postcard) for Tax-Exempt

organization's annual accounting period

information return and exemption

Organizations Not Required to File Form

ends. The organization's accounting

application materials must be posted

990 or Form 990-EZ, available at IRS.gov.

period is usually the 12-month period that

exactly as filed with the IRS. Only the

is the organization's tax year. The

If an organization has unrelated

information that isn't open for public

organization's first tax year depends on

business income of $1,000 or more, file

inspection may be deleted.

the accounting period it chooses. The first

Form 990-T, Exempt Organization

If an exempt organization posts the

tax year could be less than 12 months.

Business Income Tax return.

documents on its website, it must provide

Lines 6a, b, and c. Person to contact.

notice of the website address where the

Enter the name and telephone number of

documents may be found, but it need not

Instructions for Form 1024-A

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Instructions For Form 1024-A - Application For Recognition Of Exemption Under Section 501(C)(4) Of The Internal Revenue Code Page 2

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