Instructions For Form 1024 - 2016 (Page 2 of 6) in pdf

1024 application. Attach a power of

If an organization has unrelated

information return and exemption

attorney to the application. You may use

business income of more than $1,000, file

application materials must be posted

Form 2848, Power of Attorney and

Form 990-T, Exempt Organization

exactly as filed with the IRS. Only the

Declaration of Representative, for this

Business Income Tax Return.

information that isn’t open for public

purpose.

inspection may be deleted.

Applicants under sections 501(c)(5),

If an exempt organization posts the

Appeal Procedures

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

documents on its website, it must provide

Form 990-EZ) instructions for special

Your organization’s application will be

notice of the website address where the

provisions regarding substitutions for

considered by the IRS which will either:

documents may be found, but it need not

certain parts of that form.

1. Issue a favorable determination

provide copies of the information.

Public Inspection

letter; or

However, documents posted on an

organization’s website must still be made

Information available for public

2. Issue a proposed adverse

available for public inspection without

inspection. If the IRS approves the

determination letter denying the exempt

charge at its main office during regular

organization’s application for section

status requested. If we send your

business hours.

501(c) status, the following items will be

organization a proposed adverse

open to public inspection:

determination, we will advise it of its

Documents aren’t considered available

The complete application and any

appeal rights at that time.

for public inspection on a website if the

supporting documents.

otherwise disclosable information is edited

Language and Currency

Any correspondence between the

or subject to editing by a third party when

Requirements

organization and the IRS concerning Form

posted. See Pub. 557 for additional

1024, including Form 2848.

guidance on public inspection.

Language requirements. Prepare the

The letter the IRS issues approving

Form 1024 and attachments in English.

In the case of organizing documents

your exemption.

Provide an English translation if the

and bylaws, see the line 8 instructions

Annual information returns (Form 990,

organizational document or bylaws are in

under Part I.

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

any other language. See the conformed

An organization that wants recognition

except the names and addresses of

copy requirements in the line 8

of exemption under section 501(c)(3) must

contributors and other identifying

instructions under Part I. You may be

complete Form 1023, Application for

information about contributors.

asked to provide English translations of

Recognition of Exemption Under Section

foreign language publications that the

Information not available for public

501(c)(3) of the Internal Revenue Code.

organization produces or distributes and

inspection. The following items won’t be

Special Rule for Certain

that are submitted with the application.

open for public inspection:

Financial requirements. Report all

Any information relating to a trade

Canadian Organizations

financial information in U.S. dollars

secret, patent, style of work, or apparatus

A religious, scientific, literary, educational,

(specify the conversion rate used).

that, if released, would adversely affect

or charitable organization formed in

Combine amounts from within and outside

the organization. (The IRS must approve

Canada that has received a Notification of

the United States and report the total for

withholding this information.)

Registration, from Revenue Canada

each item on the financial statements.

Any other information that would

(Department of National Revenue,

adversely affect the national defense.

Taxation) and whose registration hasn’t

(The IRS must approve withholding this

For example:

been revoked may apply for recognition of

information.)

exemption as a social welfare organization

User fee check.

Gross Investment

under section 501(c)(4) without

Contributors’ names and addresses

Income

completing all parts of Form 1024 that

and other identifying information about

From U.S. sources

$4,000

would otherwise be required. Such an

contributors included with Form 990 or

From non-U.S. sources

1,000

organization must complete only Part I and

990-EZ.

______

the signature portion of Form 1024.

Form 990-T, Exempt Organization

Amount to report on

$5,000

Business Income Tax Return.

To indicate that this special rule

income statement

applies, the organization should write

IMPORTANT. Applicants must identify

“Registered Canadian Organization”

Annual Information Return

this information by clearly marking it, “NOT

across the top of page 1 of Form 1024.

SUBJECT TO PUBLIC INSPECTION,”

If an annual information return is due while

and must attach a statement to explain

The organization must also attach a

the organization’s application for

why the organization asks that the

copy of its current Notification of

recognition of exempt status is pending

information be withheld. If the IRS agrees,

Registration, from Revenue Canada

with the IRS (including any appeal of a

the information will be withheld.

(Department of National Revenue,

proposed adverse determination), the

Taxation) and a copy of Application for

Making documents available for public

organization should file:

Registration, Notification of Registration,

Form 990, Return of Organization

inspection. Both the organization and

from Revenue Canada, together with all

Exempt From Income Tax, or Form

the IRS must make the information that is

required attachments that it submitted to

990-EZ, Short Form Return of

subject to disclosure available for public

Revenue Canada.

inspection. The public can request this

Organization Exempt From Income Tax, at

information by submitting Form 4506-A,

the following address:

If any of the attachments to Notification

Request for Public Inspection or Copy of

of Registration, Taxation, Application to

Internal Revenue Service

Exempt or Political Organization IRS

Ogden Service Center

Form. The public may also request

Act, were prepared in French, an English

Ogden, UT 84201-0027

inspection of the information or a copy of

translation must be furnished with Form

Indicate that an application is pending.

the information directly from you.

1024.

The organization may also be eligible to

An exempt organization may post the

file Form 990-N, Electronic Notice

documents required to be available for

Exemption under section 501(c)(3) is

(e-Postcard) available at

public inspection on its own website. The

needed to establish eligibility to receive

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Instructions For Form 1024 - 2016 Page 2

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