Looking for a Form 1024 Templates? Download it for free!

the person to be contacted during

state official, you may submit a substitute

For each past, present, or planned

business hours if more information is

copy of your articles of incorporation. This

activity, include information that answers

needed. The contact person should be an

substitute copy may be handwritten,

the following questions.

officer, director, or a person with power of

typed, printed, or otherwise reproduced. It

What is the activity?

attorney who is familiar with the

must be accompanied by a declaration,

Who conducts the activity?

organization's activities and who is

signed by an officer authorized to sign for

Where is the activity conducted (for

authorized to act on its behalf. Attach

you, that it is a complete and correct copy

example, Los Angeles and San Francisco,

Form 2848 or other power of attorney.

of the articles of incorporation and that it

California)?

contains all the powers, principles,

How does the activity further your

Line 7. Organization’s website. Enter

purposes, functions, and other provisions

exempt purposes?

your complete website address if you

by which you currently govern yourself.

What percentage of your total time is

have one. Also, list any websites

allocated to the activity?

maintained on your behalf. The

Line 2. Limited Liability Company

How is the activity funded? (This should

information on your website should be

(LLC). In the case of a limited liability

agree with the financial data in Part VI.)

consistent with the information in your

company, the state approved articles of

List any alternate names under which

Form 1024-A.

organization must be submitted along with

you operate, including any “aka” (also

the operating agreement if one has been

Part II. Organizational Structure

known as) or “dba” (doing business as)

adopted. For more information on

names.

requirements for LLCs applying for

Type of Organization and

recognition of exemption, see IRS.gov.

If you have a website, you may attach a

Organizational Documents

print out of your website page to support

Line 3. Unincorporated association.

your narrative description of activities.

Organizing instrument. Submit a

An “unincorporated association” formed

conformed copy of the organizing

under state law must have at least two

Part IV. Officers, Directors,

instrument. If the organization doesn't

members who have signed a written

Trustees, Employees, and

have an organizing instrument, it won't

document for a specifically defined

Independent Contractors

qualify for exempt status. A conformed

purpose.

copy is one that agrees with the original

The articles of organization of an

Line 1. Enter the name, title, and mailing

and all amendments to it. The conformed

unincorporated association must include

addresses of the organization's principal

copy may be:

the name of your organization, your

officers, directors, or trustees. Don't give

• A photocopy of the original signed and

purpose, the date the document was

the address of the organization.

dated organizing document; or

adopted, and the signatures of at least two

• A copy of the organizing document that

Line 2. Describe business relationships

individuals. If your copy doesn’t contain

is unsigned but is sent with a written

between the organization and any of your

the proper signatures and date of

declaration, signed by an authorized

officers, directors, trustees, employees,

adoption, you may submit a written

individual, that states that the copy is a

members, or independent contractors

declaration that states your copy is a

complete and accurate copy of the original

other than their position with you as an

complete and accurate copy of the signed

signed and dated document.

officer, director, trustee, employee,

and dated original. Your declaration

member, or independent contractor.

should clearly indicate the original date of

If you file Form 1024-A within 27

Describe family or business relationships

months after the end of the month

adoption.

between your officers, directors, trustees,

in which you were legally formed,

Bylaws may be considered an

CAUTION

employees, members, or independent

and we approve the application, the legal

organizing document only if they

TIP

contractors other than their position with

date of formation will be the effective date

are properly structured (includes

you as an officer, director, trustee,

of your exempt status. If you do not file

name, purpose, signatures, and intent to

employee, member, or independent

Form 1024-A within 27 months of

form an organization).

contractor.

formation, you may not qualify for exempt

“Family relationships” include the

status before the date we receive Form

Line 4. Trust. In the case of a trust, a

individual’s spouse, ancestors, children,

1024-A. The date considered to be the

copy of the signed and dated trust

grandchildren, great-grandchildren,

date we receive Form 1024-A is generally

instrument must be furnished. Generally, a

siblings (whether by whole or half blood),

the postmark date.

trust must be funded with property, such

and the spouses of children,

as money, real estate, or personal

grandchildren, great-grandchildren, and

Line 1. Corporation. A “corporation” is

property to be legally created. Enter the

siblings.

an entity organized under a Federal or

date that the trust was funded.

“Business relationships” include

state statute, or a statute of a federally

employment and contractual relationships,

Line 5. Bylaws. “Bylaws” are generally

recognized Indian tribal or Alaskan native

and common ownership of a business

the internal rules and regulations of an

government. A corporation's organizing

where any officers, directors, or trustees,

organization. If you have bylaws, you

document is its “articles of incorporation.”

individually or together, possess more

should submit a current copy.

Certification of filing. If formed under

than a 35% ownership interest in common.

Bylaws don’t need to be signed unless

state statute, your articles of incorporation

“Ownership” means voting power in a

they are the organizing document as

must show certification of filing. This

corporation, profits interest in a

described in Line 3 above.

means your articles show evidence that on

partnership, or beneficial interest in a trust.

a specific date they were filed with and

Part III. Activities

Line 3a. Answer each item with

approved by an appropriate state

Describe completely and in detail your

information about compensation paid to

authority. The document must be an exact

past, present, and planned activities. Do

your officers, directors, trustees,

copy of what is on file with your state.

not refer to or repeat the purposes in your

employees, members, or independent

organizing document. You may refer to

Substitute Articles of Incorporation.

contractors.

If you don’t have a copy of your articles of

other parts of the application rather than

Line 3b. A “conflict of interest” arises

incorporation showing evidence of having

repeat information provided elsewhere.

when a person in a position of authority

been filed and approved by an appropriate

over an organization, such as a director,

Instructions for Form 1024-A

-3-

Instructions For Form 1024-A - Application For Recognition Of Exemption Under Section 501(C)(4) Of The Internal Revenue Code Page 3

Related Articles

Related forms

Related Categories