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

events that led to the failure to make the

1. Whether the organization consulted

Line 4. If you answer “No,” the

application and to the discovery of that

an attorney or accountant knowledgeable

organization may receive an adverse letter

failure. These individuals include

in tax matters, or communicated with a

limiting the effective date of its exempt

accountants or attorneys knowledgeable

responsible IRS employee (before or after

status to the date its application was

in tax matters who advised the

the organization was created), to ascertain

received.

organization concerning the application.

the organization’s federal filing

Paperwork Reduction Act Notice. We

Any affidavit from a tax professional must

requirements and, if so, the names and

ask for the information on this form to carry

describe the engagement and

occupations or titles of the persons

out the Internal Revenue laws of the

responsibilities of the professional as well

contacted, the approximate dates, and the

United States. If you want your

as the advice that the professional

substance of the information obtained;

organization to be recognized as tax

provided to the organization. The affidavit

2. How and when the organization

exempt by the IRS, you are required to

must also include the name, current

learned about the 15-month deadline for

give us this information. We need it to

address, and taxpayer identification

filing Form 1024;

determine whether the organization meets

number of the individual making the

the legal requirements for tax-exempt

3. Whether any significant intervening

affidavit (the affiant). The affiant must also

status.

circumstances beyond the organization’s

forward with the affidavit a dated and

control prevented it from submitting the

The organization isn’t required to

signed declaration that states: “Under

application timely or within a reasonable

provide the information requested on a

penalties of perjury, I declare that I have

period of time after it learned of the

form that is subject to the Paperwork

examined this request, including

requirement to file the application within

Reduction Act unless the form displays a

accompanying documents, and, to the

the 15-month period; and

valid OMB control number. Books or

best of my knowledge and belief, the

records relating to a form or its instructions

4. Any other information that you

request contains all the relevant facts

must be retained as long as their contents

believe may establish reasonable action

relating to the request, and such facts are

may become material in the administration

and good faith and no prejudice to the

true, correct, and complete.”

of any Internal Revenue law. The rules

interest of the government for not filing

The reasons for late filing should be

governing the confidentiality of the Form

timely or otherwise justify granting the

specific to your particular organization and

1024 application are covered in Code

relief sought.

situation. Regulations section 301.9100-3

section 6104.

(see above) lists the factors the IRS will

A request for relief under this section is

The time needed to complete and file

consider to determine if good cause exists

treated as part of the request for the

this form will vary depending on individual

for granting a discretionary extension of

exemption determination letter and is

circumstances.

time to file the application. To address

covered by the user fee submitted with

these factors your response on line 3

The estimated average times are:

Form 8718.

should provide the following information.

Learning about

Preparing and

the law or the

sending the form

Form 1024

Recordkeeping

form

to the IRS

Parts I–III

53 hr., 5 min.

2 hr., 17 min.

3 hr., 15 min.

Part IV

1 hr., 12 min.

35 min.

52 min.

Sch. A

2 hr., 52 min.

18 min.

21 min.

Sch. B

1 hr., 40 min.

18 min.

20 min.

Sch. C

58 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., 55 min.

6 min.

8 min.

Sch. H

1 hr., 40 min.

6 min.

8 min.

Sch. I

5 hr., 30 min.

30 min.

37 min.

Sch. J

2 hr., 23 min.

6 min.

8 min.

Sch. K

3 hr., 21 min.

6 min.

10 min.

We respond to many letters by

select “Comment on Tax Forms and

Comments and suggestions. We

telephone. Therefore, it would be helpful if

Publications” under “Information about.”

welcome your comments about these

you would include your daytime phone

instructions and your suggestions for

Although we can’t respond individually

number, including the area code, in your

future editions. You can send your

to each comment received, we do

correspondence.

comments to us at the following address:

appreciate your feedback and will

You can email us at taxforms@irs.gov.

consider your comments as we revise our

Internal Revenue Service

Please put "Forms Comment" on the

tax products.

Tax Forms and Publications Division

subject line. You can also send us

Don't send your return to this address.

1111 Constitution Ave. NW, IR-6526

comments from ,

Instead, see General Instructions, Where

Washington, DC 20224

To File, earlier.

-6-

Instructions For Form 1024 - 2016 Page 6

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