Form 1024 - Application For Recognition Of Exemption Under Section 501(A) Page 6
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25relied on a qualified tax professional’s advice,
1. Whether the organization consulted an
4. Any other information that you believe
the affidavit must describe the engagement
attorney or accountant knowledgeable in tax
may establish reasonable action and good
and responsibilities of the professional and
matters, or communicated with a responsible
faith and no prejudice to the interest of the
the extent to which the organization relied on
IRS employee (before or after the organization
government for not filing timely or otherwise
him or her.
was created), to ascertain the organization’s
justify granting the relief sought.
Federal filing requirements and, if so, the
All documents relevant to the election
A request for relief under this section is
names and occupations or titles of the
application.
treated as part of the request for the
persons contacted, the approximate dates,
exemption determination letter and is covered
A dated declaration, signed by an individual
and the substance of the information
by the user fee submitted with Form 8718.
authorized to act for the organization, that
obtained;
includes the following statement: “Under
Line 4.—If you answer “No,” the organization
2. How and when the organization learned
penalties of perjury, I declare that I have
may receive an adverse letter limiting the
about the 15-month deadline for filing Form
examined this request, including
effective date of its exempt status to the date
1024;
accompanying documents, and, to the best
its application was received.
of my knowledge and belief, the request
3. Whether any significant intervening
contains all the relevant facts relating to the
circumstances beyond the organization’s
request, and such facts are true, correct, and
control prevented it from submitting the
complete.” The individual who signs for the
application timely or within a reasonable
organization must have personal knowledge
period of time after it learned of the
of the facts and circumstances at issue.
requirement to file the application within the
15-month period; and
A detailed affidavit from individuals having
knowledge or information about the events
that led to the failure to make the application
Paperwork Reduction Act Notice.—We ask for the information on this form to carry out the
and to the discovery of that failure. These
Internal Revenue laws of the United States. If you want your organization to be recognized as
individuals include accountants or attorneys
tax exempt by the IRS, you are required to give us this information. We need it to determine
knowledgeable in tax matters who advised
whether the organization meets the legal requirements for tax-exempt status.
the organization concerning the application.
The organization is not required to provide the information requested on a form that is
Any affidavit from a tax professional must
subject to the Paperwork Reduction Act unless the form displays a valid OMB control number.
describe the engagement and responsibilities
Books or records relating to a form or its instructions must be retained as long as their
of the professional as well as the advice that
contents may become material in the administration of any Internal Revenue law. The rules
the professional provided to the organization.
governing the confidentiality of the Form 1024 application are covered in Code section 6104.
The affidavit must also include the name,
The time needed to complete and file this form will vary depending on individual
current address, and taxpayer identification
circumstances. The estimated average times are:
number of the individual making the affidavit
(the affiant). The affiant must also forward
Learning about
Preparing and
with the affidavit a dated and signed
the law or the
sending the form
declaration that states: “Under penalties of
Form
Recordkeeping
form
to the IRS
perjury, I declare that I have examined this
1024, Parts I–III
53 hr., 5 min.
2 hr., 17 min.
3 hr., 15 min.
request, including accompanying documents,
Part IV
1 hr., 12 min.
35 min.
52 min.
and, to the best of my knowledge and belief,
Sch. A
2 hr., 52 min.
18 min.
21 min.
Sch. B
1 hr., 40 min.
18 min.
20 min.
the request contains all the relevant facts
Sch. C
58 min.
12 min.
13 min.
relating to the request, and such facts are
Sch. D
4 hr., 4 min.
18 min.
22 min.
true, correct, and complete.”
Sch. E
1 hr., 40 min.
18 min.
20 min.
The reasons for late filing should be
Sch. F
2 hr., 23 min.
6 min.
8 min.
specific to your particular organization and
Sch. G
1 hr., 55 min.
6 min.
8 min.
situation. Regulation section 301.9100-3 (see
Sch. H
1 hr., 40 min.
6 min.
8 min.
above) lists the factors the IRS will consider
Sch. I
5 hr., 30 min.
30 min.
37 min.
Sch. J
2 hr., 23 min.
6 min.
8 min.
to determine if good cause exists for granting
Sch. K
3 hr., 21 min.
6 min.
10 min.
a discretionary extension of time to file the
application. To address these factors your
If you have comments concerning the accuracy of these time estimates or suggestions for
response on line 3 should provide the
making this form simpler, we would be happy to hear from you. You can write to the Tax
following information:
Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. DO
NOT send the application to this address. Instead, see Where To File on page 1.
Page 5
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