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Private delivery services can't

the United States and report the total for

The complete application and any

deliver items to P.O. boxes. You

each item on the financial statements.

supporting documents.

must use the U.S. Postal Service

Any correspondence between the

CAUTION

to mail any items to an IRS P.O. box

organization and the IRS concerning Form

Example

address.

1024, including Form 2848.

The letter the IRS issues approving

Gross investment income

Signature Requirements

your exemption.

From U.S. sources

$4,000

Annual information returns (Form 990,

An officer, a trustee who is authorized to

From non-U.S. sources

1,000

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

sign, or another person authorized by a

______

except for the names and addresses of

power of attorney, must sign the Form

Amount to report on

$5,000

contributors and other identifying

1024 application. Attach a power of

income statement

information about contributors.

attorney to the application. You may use

Annual Information Return

Form 2848, Power of Attorney and

Information not available for public

Declaration of Representative, for this

If an annual information return is due while

inspection. The following items won’t be

purpose.

the organization’s application for

open for public inspection.

recognition of exempt status is pending

Any information relating to a trade

After You Submit Form 1024

with the IRS (including any appeal of a

secret, patent, style of work, or apparatus

proposed adverse determination), the

that, if released, would adversely affect

We will acknowledge receiving your

organization should file Form 990, Return

the organization. The IRS must approve

application in writing. You may expect to

of Organization Exempt From Income Tax,

withholding this information.

receive this notice within 21 days of the

or Form 990-EZ, Short Form Return of

Any other information that would

postmark date of the Form 1024. Read the

Organization Exempt From Income Tax, at

adversely affect national defense. The IRS

notice thoroughly because it will provide

the following address. Indicate that an

must approve withholding this information.

further information about the processing of

application is pending.

User fee check.

your Form 1024.

Contributors’ names and addresses

Internal Revenue Service

and other identifying information about

Generally, we assign applications in

Ogden Service Center

contributors included with Form 990 or

the order we receive them. Unless the

Ogden, UT 84201-0027

Form 990-EZ.

application is approved for expedited

Form 990-T.

processing, it will be worked in the order

The organization may also be eligible to

Applicants must identify this

received.

file Form 990-N, Electronic Notice

information by clearly marking it

(e-Postcard) for Tax-Exempt

No additional information needed.

“NOT SUBJECT TO PUBLIC

Organizations Not Required to File Form

CAUTION

If our review shows that you qualify, we

INSPECTION” and must attach a

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

will send you a letter stating that you are

statement to explain why the organization

exempt under the subsection of section

asks that the information be withheld. If

If an organization has unrelated

501(c) that you applied.

the IRS agrees, the information will be

business income of $1,000 or more, file

withheld.

Additional information needed. If

Form 990-T, Exempt Organization

the review shows that we need additional

Business Income Tax Return.

Making documents available for public

information or changes, we will call or

inspection. Both the organization and

Applicants under sections 501(c)(5),

write you. Examples of the types of

the IRS must make the information that is

(9), and (17) should see the Form 990 or

questions you may be asked are available

subject to disclosure available for public

Form 990-EZ instructions for special

at IRS.gov. If the additional information

inspection. The public can request this

provisions regarding substitutions for

indicates that you qualify, we will send you

information by submitting Form 4506-A,

certain parts of that form.

a letter stating that you are exempt under

Request for Public Inspection or Copy of

the subsection of section 501(c) that you

Annual Filing Requirements

Exempt or Political Organization IRS

applied. If we conclude that you don’t

Form. The public also may request

Certain organizations aren't required to file

qualify for exemption, we will send you a

inspection of the information or a copy of

an information return (Form 990 or Form

letter that explains our position and your

the information directly from you.

990-EZ) or notice (Form 990-N).

appeal rights.

Generally, organizations not required to

An exempt organization may post the

Language and Currency

file Form 990, or Form 990-EZ, or Form

documents required to be available for

Requirements

990-N include churches, certain church

public inspection on its own website. The

affiliated organizations, and certain

information return and exemption

Language requirements. Complete

affiliates of a governmental unit. Note that

application materials must be posted

Form 1024 and statements in English.

organizations that are exempt from filing

exactly as filed with the IRS. Only the

Provide an English translation if the

Form 990 or Form 990-EZ because of

information that isn’t open for public

organizational document or bylaws are in

gross receipts are generally required to

inspection may be deleted.

any other language. See the conformed

submit Form 990-N if they choose not to

If an exempt organization posts the

copy requirements in the line 8

file Form 990 or Form 990-EZ. For more

instructions under Part I. You may be

documents on its website, it must provide

information, see the Instructions for Form

asked to provide English translations of

notice of the website address where the

990 and Form 990-EZ. See

IRS.gov

for

documents may be found, but it need not

foreign language publications that the

more information.

provide copies of the information.

organization produces or distributes and

Public Inspection

However, documents posted on an

that are submitted with the application.

organization’s website must still be made

Information available for public

Financial requirements. Report all

available for public inspection without

inspection. If the IRS approves the

financial information in U.S. dollars

charge at its main office during regular

organization’s application for section

(specify the conversion rate used).

business hours.

501(c) status, the following items will be

Combine amounts from within and outside

open to public inspection.

Instructions for Form 1024

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Instructions For Form 1024 - Application For Recognition Of Exemption Under Section 501(A) Page 2

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