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appropriate state official. For

unincorporated association must include

for public inspection on a website if the

unincorporated organizations, it is the date

the name of your organization, your

otherwise disclosable information is edited

its constitution or articles of association

purpose, the date the document was

or subject to editing by a third party when

were adopted.

adopted, and the signatures of at least two

posted. See Pub. 557 for additional

individuals. If your copy doesn't contain

Line 6. Indicate if the organization has

guidance on public inspection.

the proper signatures and date of

ever filed Form 1023, Form 1024, or other

adoption, you may submit a written

In the case of organizing documents

exemption application with the IRS. If

declaration that states your copy is a

and bylaws, see the line 8 instructions

“Yes,” attach an explanation.

complete and accurate copy of the signed

under Part I.

and dated original. Your declaration

Line 7. Indicate if the organization has

Specific Instructions

should clearly indicate the original date of

ever filed federal income tax returns as a

adoption.

taxable organization or filed returns as an

Part I. Identification of

exempt organization (e.g., Forms 990,

Bylaws may be considered an

990-EZ, 990-N, 990-PF, and 990-T).

Applicant

organizing document only if they

TIP

are properly structured (includes

Line 8. Type of organization and

Line 1. Full name and address of

name, purpose, signatures, and intent to

organizational documents. Organizing

organization. Enter the organization’s

form an organization).

instrument. Submit a conformed copy of

name exactly as it appears in its

the organizing instrument. If the

organizing documents, including

Bylaws. "Bylaws" are generally the

organization doesn’t have an organizing

amendments. If the organization will be

internal rules and regulations of an

instrument, it won’t qualify for exempt

operating under another name, show the

organization. If you have bylaws, you

status. A conformed copy is one that

other name in parentheses.

should submit a current copy.

agrees with the original and all

amendments to it. The conformed copy

For a foreign address, enter the

Bylaws don't need to be signed unless

may be:

information in the following order: city,

they are the organizing document

A photocopy of the original signed and

described in Unincorporated association

province or state, and country. Follow the

dated organizing document; or

above.

country’s practice in placing the postal

A copy of the organizing document that

code in the address. Don’t abbreviate the

Trust. In the case of a trust, a copy of

is unsigned but is sent with a written

country name.

the trustee's or authorized representative's

declaration, signed by an authorized

Line 2. Employer identification

signature and dated trust indenture or

individual, that states that the copy is a

number (EIN). All organizations must

agreement must be furnished. Generally,

complete and accurate copy of the original

a trust must be funded with property, such

have an EIN. Enter the nine-digit EIN the

signed and dated document.

IRS assigned to the organization. If the

as money, real estate, or personal

Corporation. A “corporation” is an

organization doesn't have an EIN, it must

property to be legally created. Enter the

entity organized under a federal or state

apply for one. An EIN can be applied for

date that the trust was funded.

statute, or a statute of a federally

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

Part II. Activities and

recognized Indian tribal or Alaskan native

The organization may also apply for an

Operational Information

government. A corporation's organizing

EIN by faxing or mailing Form SS-4 to the

document is its “articles of incorporation.”

IRS. Organizations outside the United

Line 2. If it’s anticipated that the

States or U.S. possessions may also

Certification of filing. If formed under

organization’s principal sources of support

apply for an EIN by calling 267-941-1099

state statute, your articles of incorporation

will increase or decrease substantially in

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

must show certification of filing. This

relation to the organization’s total support,

once.

means your articles show evidence that on

attach a statement describing anticipated

a specific date they were filed with and

Line 3. Person to contact. Enter the

changes and explaining the basis for the

approved by an appropriate state

name and telephone number of the person

expectation.

authority. The document must be an exact

to be contacted during business hours if

copy of what is on file with your state.

more information is needed. The contact

Line 3a. Furnish the mailing addresses

person should be an officer, director, or a

of the organization’s principal officers,

Substitute Articles of Incorporation.

person with power of attorney who is

directors, or trustees. Don’t give the

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

familiar with the organization’s activities

address of the organization.

incorporation showing evidence of having

and who is authorized to act on its behalf.

been filed and approved by an appropriate

Line 3b. The annual compensation

Attach Form 2848 or other power of

state official, you may submit a substitute

includes salary, bonus, and any other form

attorney.

copy of your articles of incorporation. This

of payment to the individual for services

substitute copy may be handwritten,

Line 4. Month the annual

performed for the organization.

typed, printed, or otherwise reproduced. It

accounting period ends. Enter the

must be accompanied by a declaration,

month the organization’s annual

Line 4. If your organization’s activities

accounting period ends. The

signed by an officer authorized to sign for

were formerly performed under another

organization’s accounting period is usually

you, that it is a complete and correct copy

name or if your organization was a part of

of the articles of incorporation and that it

the 12-month period that is the

another organization (tax-exempt or

contains all the powers, principles,

organization’s tax year. The organization’s

nonexempt), furnish the requested

first tax year depends on the accounting

purposes, functions, and other provisions

information. Otherwise, enter “N/A.”

period it chooses. The first tax year could

by which you currently govern yourself.

Line 5. Enter your organization’s

be less than 12 months.

Unincorporated association. An

current or planned connection with any

Line 5. Date incorporated or

“unincorporated association” formed

tax-exempt or nonexempt organization.

formed. Enter the date the organization

under state law must have at least two

became a legal entity. For corporations,

members who have signed a written

Line 6. If your organization has issued

this is the date that the articles of

document for a specifically defined

stock as a means of indicating ownership

incorporation were approved by the

purpose. The articles of organization of an

by its members or others, furnish the

Instructions for Form 1024

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Instructions For Form 1024 - Application For Recognition Of Exemption Under Section 501(A) Page 3

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