Instructions for Form 1024›(Rev. January 2022)

! applying under Section 501(c)(3)

0122 Inst 1024 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION or Section 501(c)(4). Instead, use

Form 1023-EZ, Form 1023, or Form 1024-A.

Form 1024 is used by most types of organizations to apply for recognition of exemption under section 501(a) or section 521.

Certain organizations aren't required to apply for tax-exempt status; however, they may wish to file Form 1024 to receive a determination letter of IRS recognition of their section 501(c) status in order to obtain certain incidental benefits such as:

Public recognition of tax-exempt status,
Possible exemption from certain state taxes,

Section references are to the Internal Revenue Code unless otherwise noted.

Note. Keep a copy of the completed Form 1024 in the organization’s permanent records.

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▸Contents — 0122 Inst 1024 (PDF)

0122 Inst 1024 (PDF)

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