Instructions For Form 1024 - 2016 printable pdf download

Instructions for Form 1024

Department of the Treasury

Internal Revenue Service

(Rev. September 2016)

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

For use with Form 1024.

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

1024, requesting IRS recognition of

Section references are to the Internal Revenue

Code unless otherwise noted.

exemption under section 501(c)(4).

or (17) Organization)

Note. Keep a copy of the completed Form

An organization must file Form 1024 to be

Note. Generally, Form 1024 ISN’T used

1024 in the organization’s permanent

recognized as an organization described

to apply for a group exemption letter. For

records.

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

information on how to apply for a group

Generally, if an organization files its

exemption letter, see Pub. 557.

General Instructions

application within 15 months after the end

of the month in which it was formed, and if

Note. Tax benefits for certain

User fee. Submit with the Form 1024

the IRS approves the application, the

homeowners associations under section

application for a determination letter, a

528 are available to organizations that

effective date of the organization’s section

Form 8718, User Fee for Exempt

aren’t exempt from federal income tax. To

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

Organization Determination Letter

elect these benefits, file a properly

was organized.

Request, and the user fee called for in the

completed and timely filed (including

Form 8718. You may obtain Form 8718,

Generally, if an organization don’t file

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

and additional forms and publications, on

its application (Form 1024) within 15

Tax Return for Homeowners Associations.

our website at

https://

or by

months after the end of the month in which

DON’T file Form 1024.

calling 1-800-829-3676

it was formed, it won’t qualify for exempt

(1-800-TAX-FORM). User fees are

What To File

status as a section 501(c)(9) or (17)

subject to change on an annual basis. See

organization during the period before the

Don’t submit any blank schedules that

Rev. Proc. 2016-8 (updated annually) for

date of its application. For exceptions and

don’t apply to your type of organization.

the current user fee.

special rules, including automatic

Most organizations applying for

extensions in some cases, see Part IV of

Helpful information. For additional

exemption under section 501(a) must

Form 1024.

information, see:

complete Parts I through III.

Pub. 557, Tax-Exempt Status for Your

The date of receipt is the date of the

Organization;

U.S. postmark on the cover in which an

Section 501(c)(9), Voluntary

Pub. 598, Tax on Unrelated Business

Employees’ Beneficiary Associations, and

exemption application is mailed or, if no

Income of Exempt Organizations;

section 501(c)(17), Supplemental

postmark appears on the cover, the date

the application is stamped as received by

Pub. 578, Tax Information for Private

Unemployment Benefit Trusts, applicants

Foundations and Foundation Managers;

the IRS.

should also complete Part IV.

and

Private delivery services.

See Special Rule for Certain

Internet site: charities.

Canadian Organizations on the

See the instructions for your income tax

Purpose of Form

following page.

return for information on certain private

Form 1024 is used by most types of

delivery services designated by the IRS to

In addition, each organization must

organizations to apply for recognition of

meet the “timely mailing as timely filing/

complete the schedule indicated on

exemption under section 501(a). See Part

paying rule.”

page 1 of the application for the section of

I of the application.

the Code under which it seeks recognition

The private delivery service can tell you

of exemption. (For example, a social

how to get written proof of the mailing

Even if these organizations aren’t

welfare organization seeking recognition

date.

required to file Form 1024 to be

under section 501(c)(4) must complete

tax-exempt (such as section 501(c)(4)

Private delivery services can’t

Parts I through III and Schedule B.)

organizations), they may wish to file Form

deliver items to P.O. boxes. You

Attachments

1024 to receive a determination letter of

must use the U. S. Postal Service

CAUTION

IRS recognition of their section 501(c)

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

For any attachments submitted with

status in order to obtain certain incidental

address. See the Form 8718 for the P.O.

Form 1024;

benefits such as

box address as well as the express mail or

Show the organization’s name,

Public recognition of tax-exempt status;

a delivery service address.

address, and employer identification

Exemption from certain state;

number (EIN);

Where To File

Advance assurance to donors of

Identify the Part and line item number to

deductibility of contributions (in certain

which the attachment relates;

File the completed Form 1024 application,

cases); and

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

and all required information, at the

Nonprofit mailing privileges, etc.

attachments and

address shown in Form 8718.

Include any court decisions, rulings,

Note. Most organizations operating under

The IRS will determine the

opinions, etc., that will expedite

section 501(c)(4) are required to notify the

organization’s tax-exempt status and

processing of the application. Generally,

IRS that they are operating under section

whether any annual returns must be filed.

attachments in the form of tape recordings

501(c)(4) within 60 days of formation by

aren’t acceptable unless accompanied by

Signature Requirements

filing Form 8976 (see Rev. Proc. 2016-41,

a transcript.

IRB 2016-30 I.R.B. 165 at

An officer, a trustee who is authorized to

). This

sign, or another person authorized by a

requirement isn’t met by submitting Form

power of attorney, must sign the Form

Aug 15, 2016

Cat. No. 47909G

Instructions For Form 1024 - 2016

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