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A statement showing the date Form

number of the individual making the

faith and no prejudice to the interest of the

1024 should have been filed and the date

affidavit (the affiant). The affiant also must

government for not filing timely or

it was actually filed.

forward with the affidavit a dated and

otherwise justify granting the relief sought.

An affidavit describing in detail the

signed declaration that states: “Under

A request for relief under this section is

events that led to the failure to apply and

penalties of perjury, I declare that I have

treated as part of the request for the

to the discovery of that failure. If the

examined this request, including

exemption determination letter and is

organization relied on a qualified tax

accompanying documents, and, to the

covered by the user fee submitted with

professional’s advice, the affidavit must

best of my knowledge and belief, the

Form 8718.

describe the engagement and

request contains all the relevant facts

Line 4. If you answer “No,” the

responsibilities of the professional and the

relating to the request, and such facts are

organization may receive an adverse letter

extent to which the organization relied on

true, correct, and complete.”

limiting the effective date of its exempt

him or her.

The reasons for late filing should be

status to the date its application was

All documents relevant to the election

specific to your particular organization and

received.

application.

situation. Regulations section 301.9100-3

A dated declaration, signed by an

lists the factors the IRS will consider to

Paperwork Reduction Act Notice. We

individual authorized to act for the

determine if good cause exists for granting

ask for the information on this form to carry

organization, that includes the following

a discretionary extension of time to file the

out the Internal Revenue laws of the

statement: “Under penalties of perjury, I

application. To address these factors your

United States. If you want your

declare that I have examined this request,

response on line 3 should provide the

organization to be recognized as tax

including accompanying documents, and,

following information.

exempt by the IRS, you are required to

to the best of my knowledge and belief,

give us this information. We need it to

Whether the organization consulted an

the request contains all the relevant facts

determine whether the organization meets

attorney or accountant knowledgeable in

relating to the request, and such facts are

the legal requirements for tax-exempt

tax matters, or communicated with a

true, correct, and complete.” The

status.

responsible IRS employee (before or after

individual who signs for the organization

the organization was created), to ascertain

The organization isn’t required to

must have personal knowledge of the

the organization’s federal filing

provide the information requested on a

facts and circumstances at issue.

requirements and, if so, the names and

form that is subject to the Paperwork

A detailed affidavit from individuals

occupations or titles of the persons

Reduction Act unless the form displays a

having knowledge or information about the

contacted, the approximate dates, and the

valid OMB control number. Books or

events that led to the failure to make the

substance of the information obtained.

records relating to a form or its instructions

application and to the discovery of that

How and when the organization learned

must be retained as long as their contents

failure. These individuals include

about the 15-month deadline for filing

may become material in the administration

accountants or attorneys knowledgeable

Form 1024.

of any Internal Revenue law. The rules

in tax matters who advised the

Whether any significant intervening

governing the confidentiality of the Form

organization concerning the application.

circumstances beyond the organization’s

1024 application are covered in section

Any affidavit from a tax professional must

control prevented it from submitting the

6104.

describe the engagement and

application timely or within a reasonable

The time needed to complete and file

responsibilities of the professional as well

period of time after it learned of the

this form will vary depending on individual

as the advice that the professional

requirement to file the application within

circumstances.

provided to the organization. The affidavit

the 15-month period.

also must include the name, current

The estimated average times are:

Any other information that you believe

address, and taxpayer identification

may establish reasonable action and good

Taxpayer Burden for Exempt Organizations

Learning about

Preparing and

the law or the

sending the form

Form 1024

Recordkeeping

form

to the IRS

Parts I–III

26 hr., 1 min.

3 hr., 2 min.

5 hr., 35 min.

Part IV

1 hr., 40 min.

47 min.

51 min.

Sch. A

2 hr., 52 min.

18 min.

21 min.

Sch. C

57 min.

12 min.

13 min.

Sch. D

4 hr., 4 min.

18 min.

22 min.

Sch. E

1 hr., 40 min.

18 min.

20 min.

Sch. F

2 hr., 23 min.

6 min.

8 min.

Sch. G

1 hr., 54 min.

6 min.

7 min.

Sch. H

1 hr., 40 min.

6 min.

7 min.

Sch. I

5 hr., 30 min.

30 min.

36 min.

Sch. J

2 hr., 23 min.

6 min.

8 min.

Sch. K

3 hr., 21 min.

6 min.

9 min.

Or you can write to the

Don’t send Form 1024 to this address.

Comments and suggestions. If you

Instead, see Where To File, earlier.

have comments concerning the accuracy

Internal Revenue Service

of these time estimates or suggestions for

Tax Forms and Publications Division

making Form 1024 simpler, we would be

1111 Constitution Ave. NW, IR-6526

happy to hear from you.

Washington, DC 20224

You can send us comments from

IRS.gov/FormComments.

Instructions for Form 1024

-6-

Instructions For Form 1024 - Application For Recognition Of Exemption Under Section 501(A) Page 6

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