Instructions For Form 1024 - 2016 (Page 3 of 6) in pdf

contributions that are deductible by U.S.

Line 7. Indicate if the organization has

It is also important that you provide

residents to the extent provided by the

ever filed federal income tax returns as a

detailed information about the nature and

U.S.– Canada tax treaty.

taxable organization or filed returns as an

purpose of each of the activities. The

exempt organization (e.g., Forms 990,

organization will be contacted for such

Specific Instructions

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

information if it isn’t furnished.

The following instructions are keyed to the

Line 8. Type of organization and

Line 2. If it is anticipated that the

line items on the application form:

organizational documents. Organizing

organization’s principal sources of support

instrument. Submit a conformed copy of

Part I. Identification of

will increase or decrease substantially in

the organizing instrument. If the

relation to the organization’s total support,

Applicant Line

organization doesn’t have an organizing

attach a statement describing anticipated

Line 1. Full name and address of

instrument, it won’t qualify for exempt

changes and explaining the basis for the

organization. Enter the organization’s

status. A conformed copy is one that

expectation.

name exactly as it appears in its creating

agrees with the original and all

documents, including amendments. If the

Line 3a. Furnish the mailing addresses

amendments to it. The conformed copy

organization will be operating under

of the organization’s principal officers,

may be:

another name, show the other name in

A photocopy of the original signed and

directors, or trustees. Don’t give the

parentheses.

dated organizing document, OR

address of the organization.

A copy of the organizing document that

For a foreign address, enter the

Line 3b. The annual compensation

is unsigned but is sent with a written

information in the following order: city,

includes salary, bonus, and any other form

declaration, signed by an authorized

province or state, and country. Follow the

of payment to the individual for services

individual, that states that the copy is a

country’s practice in placing the postal

performed for the organization.

complete and accurate copy of the original

code in the address. Don’t abbreviate the

signed and dated document.

Line 4. If your organization’s activities

country name.

were formerly performed under another

Corporation. In the case of a

Line 2. Employer identification

name or if your organization was a part of

corporation, a copy of the articles of

number (EIN). All organizations must

another organization (tax-exempt or

incorporation, approved and dated by an

have an EIN. Enter the nine-digit EIN the

nonexempt), furnish the requested

appropriate state official, is sufficient by

IRS assigned to the organization. See

information. Otherwise, indicate “N/A.”

itself.

Form SS-4, Application for Employer

If an unsigned copy of the articles of

Line 5. Indicate your organization’s

Identification Number, for information on

incorporation is submitted, it must be

current or planned connection with any

how to obtain an EIN immediately online

accompanied by the written declaration

tax-exempt or nonexempt organization.

or by mail, if the organization doesn’t have

discussed above.

an EIN. Don’t apply for an EIN more than

Line 6. If your organization has issued

Signed or unsigned copies of the

once.

stock as a means of indicating ownership

articles of incorporation must be

by its members or others, furnish the

accompanied by a declaration stating that

Line 3. Person to contact. Enter the

requested information. Otherwise, indicate

the original copy of the articles was filed

name and telephone number of the person

“N/A.”

with and approved by the state. The date

to be contacted during business hours if

filed must be specified.

more information is needed. The contact

Line 7. If your organization is a

person should be an officer, director, or a

Unincorporated association. In the

membership organization, furnish the

person with power of attorney who is

case of an unincorporated association, the

requested information. Otherwise, indicate

familiar with the organization’s activities

conformed copy of the constitution,

“N/A.”

and who is authorized to act on its behalf.

articles of association, or other organizing

Attach Form 2848 or other power of

Line 8. If your organization should

document must indicate in the document

attorney.

cease operations as a tax-exempt

itself, or in a written declaration, that the

organization, explain to whom its assets

organization was formed by the adoption

Line 4. Month the annual

will be distributed.

of the document by two or more persons.

accounting period ends. Enter the

month the organization’s annual

Bylaws. If the organization has

Line 9. Indicate if the organization

accounting period ends. The

adopted bylaws, include a current copy.

distributes, or plans to distribute, any of its

organization’s accounting period is usually

The bylaws need not be signed if

property or funds (such as a distribution of

the 12-month period that is the

submitted as an attachment to the Form

profits) to its shareholders or members.

organization’s tax year. The organization’s

1024 application. The bylaws of an

first tax year depends on the accounting

Line 10. Indicate if the organization

organization alone aren’t an organizing

period it chooses. The first tax year could

performs any services for any other

instrument. They are merely the internal

be less than 12 months.

organization or individual for which it is

rules and regulations of the organization.

paid a fee.

Line 5. Date incorporated or

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

formed. Enter the date the organization

the signed and dated trust instrument

Line 11. Don’t include the normal

became a legal entity. For corporations

must be furnished.

salary of officers or employees.

this is the date that the articles of

Part II. Activities and

Line 12. Answer “Yes” if the

incorporation were approved by the

Operational Information

organization either provides insurance

appropriate state official. For

unincorporated organizations, it is the date

through a third party or provides the

Line 1. It is important that you report all

its constitution or articles of association

insurance itself.

activities carried on by the organization to

were adopted.

enable the IRS to make a proper

Line 13. Examples of public regulatory

determination of the organization’s exempt

Line 6. Indicate if the organization has

bodies are: HUD, HHS, Public Utilities

status.

ever filed Form 1023, Form 1024, or other

Commission, Housing Commission, and a

exemption application with the IRS.

state insurance commission.

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Instructions For Form 1024 - 2016 Page 3

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