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Instructions for Form 1024

Department of the Treasury

Internal Revenue Service

(Rev. January 2018)

Application for Recognition of Exemption Under Section 501(a).

Exemption from certain state taxes,

of the month in which it was formed, and if

Section references are to the Internal Revenue

Code unless otherwise noted.

Advance assurance to donors of

the IRS approves the application, the

deductibility of contributions (in certain

effective date of the organization’s section

Note. Keep a copy of the completed Form

cases), and

501(c)(9) or (17) status will be the date it

1024 in the organization’s permanent

Nonprofit mailing privileges, etc.

was organized.

records.

Generally, if an organization doesn’t file

Note. Generally, Form 1024 isn’t used to

Future Developments

its Form 1024 within 15 months after the

apply for a group exemption letter. For

For the latest information about

end of the month in which it was formed, it

information on how to apply for a group

won’t qualify for exempt status as a

developments related to Form 1024 and

exemption letter, see Pub. 557.

section 501(c)(9) or (17) organization

its instructions, such as legislation

during the period before the date of its

enacted after they were published, go to

Note. Tax benefits for certain

application. For exceptions and special

IRS.gov/Form1024.

homeowners associations under section

rules, including automatic extensions in

528 are available to organizations that

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some cases, see Part IV.

aren’t exempt from federal income tax. To

elect these benefits, file a properly

If you are an organization such as a civic

The date of receipt is the date of the

completed and timely filed (including

league, social welfare organization

U.S. postmark on the cover in which an

extensions) Form 1120-H, U.S. Income

(including certain war veterans'

exemption application is mailed or, if no

Tax Return for Homeowners Associations,

organizations), or local associations of

postmark appears on the cover, the date

rather than Form 1024.

employees applying under section 501(c)

the application is stamped as received by

(4), don’t use Form 1024. Instead, use

What To File

the IRS.

Form 1024-A, Application for Recognition

Where To File

Don’t submit any blank schedules that

of Exemption Under Section 501(c)(4) of

don’t apply to your type of organization.

the Internal Revenue Code.

U.S. mail. Send the completed Form

Most organizations applying for

1024, user fee payment, and all other

General Instructions

exemption under section 501(a) must

required information to:

complete Parts I through III.

User fee. When submitting Form 1024,

Internal Revenue Service

also submit Form 8718, User Fee for

Section 501(c)(9), voluntary

Attention: EO Determination Letters

Exempt Organization Determination Letter

employees’ beneficiary associations, and

Stop 31

Request, and the user fee called for in

section 501(c)(17), supplemental

P.O. Box 12192

Form 8718. You can get Form 8718 and

unemployment benefit trusts, applicants

Covington, KY 41012-0192

additional forms and publications at

should also complete Part IV.

IRS.gov. For fee information, see Rev.

In addition, each organization must

Proc. 2018-5, 2018-1 I.R.B. 233, available

Private delivery services.

complete the schedule indicated on

at IRS.gov/irb/2018–01_IRB, or the latest

Organizations can use certain private

page 1 of the application for the code

annual update. For future updates to the

delivery services (PDS) designated by the

section under which it seeks recognition of

user fee, go to IRS.gov/Form1024.

IRS to meet the “timely mailing as timely

exemption.

For additional information, see:

filing” rule for tax returns. Go to

IRS.gov/

Attachments

Pub. 557, Tax-Exempt Status for Your

PDS

for the current list of PDS.

Organization;

For any attachments submitted with

The private delivery service can tell you

Pub. 598, Tax on Unrelated Business

Form 1024:

how to get written proof of the mailing

Income of Exempt Organizations; and

Show the organization’s name,

date.

IRS.gov/Charities.

address, and employer identification

If you're using PDS, send your

number (EIN);

Purpose of Form

application, user fee payment, and all

Identify the Part and line item number to

other required information to:

Don’t use Form 1024 if you are an

which the attachment relates;

organization applying under

Use 8-1/2 x 11 inch paper for any

Internal Revenue Service

Section 501(c)(4). Instead, use

attachments; and

Attention: EO Determination Letters

CAUTION

Form 1024-A.

Include any court decisions, rulings,

Stop 31

opinions, etc., that will assist us in

201 West Rivercenter Boulevard

Form 1024 is used by most types of

processing your application. Generally,

Covington, KY 41011

organizations to apply for recognition of

tape recordings aren’t acceptable unless

exemption under section 501(a). See Part

accompanied by a transcript.

I of the application.

The IRS will determine the

When To File (Section 501(c)(9)

organization’s tax-exempt status and

Even if these organizations aren’t

or (17) Organization)

whether any annual returns must be filed.

required to apply for tax-exempt status,

they may wish to file Form 1024 to receive

An organization must file Form 1024 to be

a determination letter of IRS recognition of

recognized as an organization described

their section 501(c) status in order to

in section 501(c)(9) or 501(c)(17).

obtain certain incidental benefits such as:

Generally, if an organization files its

Public recognition of tax-exempt status,

application within 15 months after the end

Jan 16, 2018

Cat. No. 47909G

Instructions For Form 1024 - Application For Recognition Of Exemption Under Section 501(A)

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