General Instructions — 0122 Inst 1024 (PDF)

Social security number. Don't enter social security numbers on this form or any attachments because the IRS is required to disclose approved exemption applications and information returns. Documents subject to disclosure include supporting information filed with the form and correspondence with the IRS related to the application.

“You” and “us.” Throughout these instructions and Form 1024, the terms “you” and “your” refer to the organization that is applying for tax-exempt status. The terms “us” and “we” refer to the IRS.

Answers Form 1024 asks you to answer a series of questions and provide information to assist us in determining if you meet the requirements for tax exemption under the subsection you applied. Answer questions completely. If an explanation provided for an earlier question also applies to a later question, your response to the later question may simply refer to your previous answer.

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Group exemption. Don't use Form 1024 to apply for a group exemption. We may issue a group exemption to a central organization recognizing, on a group basis, the exemption of subordinate organizations on whose behalf the central organization has applied. See Pub. 557 for information on how to apply for a group exemption.

Leaving a group exemption. A subordinate organization under a group exemption can use Form 1024 to leave the group and obtain individual exemption. If you're a subordinate organization and wish to leave a group, you should notify your parent organization of your intent to leave the group ruling before filing Form 1024.

Application for Reinstatement of Exempt Status and Retroactive Reinstatement If your tax-exempt status was automatically revoked for failure to file a return or notice for 3 consecutive years, you must apply to have your tax-exempt status reinstated. You must complete and submit Form 1024 and pay the appropriate user fee, even if you did not previously choose to apply for recognition of exemption.

If your application is approved, your date of reinstatement will generally be the filing date of the application unless you qualify for reinstatement of exemption retroactive to your date of automatic revocation. See Rev. Proc. 2014-11, 2014-3 I.R.B. 411 at IRS.gov/IRB2014-3 for details, including additional requirements for retroactive reinstatement.

Form 8821, Tax Information Authorization (if applicable).

victims of emergencies such as floods and hurricanes.

An IRS error has caused delays in review of the application.

User Fee The law requires payment of a user fee with each application. You must pay this fee through Pay.gov when you file Form 1024.

Payments can be made directly from your bank account or by credit or debit card. You won't be able to submit Form 1024 without paying the correct fee.

User fee amounts are listed in Rev. Proc. 2022-5, updated annually. For the current Form 1024 user fee, go to IRS.gov/Charities-Non-Profits/User-Fees- for-Tax-Exempt-and-Government-Entities- Division . You can also call 877-829-5500.

What To File All applicants must complete Parts I through VIII of Form 1024 and must provide any required attachments.

Attachments to Form 1024 A complete application will include one or more documents in addition to Form 1024.

Pay.gov can accommodate only one uploaded file. Before submitting Form 1024, consolidate your attachments into a single PDF file. Combine your attachments in the following order.

Organizing document (required).
Amendments to your organizing document in chronological order (required if applicable).

recognition of your exempt status will be the date you submitted Form 1024.

For exceptions and special rules, including automatic extensions, see Pub. 557.

How To File As of January 3, 2022, the IRS requires that Form 1024 applications for recognition of exemption be submitted electronically online at Pay.gov . The IRS will provide a 90-day grace period during which it will continue to accept paper versions of Form 1024 (and letter applications from organizations previously required to submit in that format). To submit Form 1024, you must:

Register or have previously registered for an account on Pay.gov .
Enter “Form 1024” or “1024” in the search box and select Form 1024.
Complete the form.

Filing Assistance For help in completing this form or general questions relating to exempt organizations, you may access information on our website at IRS.gov/EO .

You may find the following publications available on IRS.gov.helpful.

Pub. 4221-NC, Compliance Guide for Tax Exempt Organizations (Other than 501(c)(3) Public Charities and Private Foundations).
Pub. 557, Tax-Exempt Status for Your Organization.
Pub. 598, Tax on Unrelated Business Income of Exempt Organizations.
Pub. 3079, Tax-Exempt Organizations and Gaming.
Bylaws or other rules of operation and amendments (if adopted).
Form 2848, Power of Attorney and Declaration of Representative (if applicable).

Requesting Expedited Review We generally review applications for exemption in the order we receive them. We expedite processing of an application only where a written request presents a compelling reason for processing the application ahead of others. Even if your request for expedited processing is approved, this does not mean your application will be immediately approved or denied. Expedited processing means that it will be assigned to a specialist for review ahead of applications received earlier in time. Circumstances generally warranting expedited processing include the following.

Supplemental responses (if your response won't fit in the provided text field) and any additional information you want to provide to support your request (optional).

Signature Requirements An officer, director, trustee, or other official who is authorized to sign for the organization must digitally sign Form 1024 at the end of Part VIII. The signature must be accompanied by the title or authority of the signer and the date.

Authorized Representative

Form 2848. Upload a completed Form 2848 if you want to authorize a representative to represent you regarding your application. An individual authorized by Form 2848 may not sign the application unless that person is also an officer, director, trustee, or other official who is authorized to sign the application.

A Centralized Authorization File (CAF) number isn't required to be listed on Form 2848.

A grant to the applicant is pending and the failure to secure the grant may have an adverse impact on the organization's ability to continue operations.

Expedite request (optional). Put your name and EIN on each page of your supplemental response and identify the part and line number to which the information relates.

When To File Generally, if you file Form 1024 within 27 months after the month in which you were legally formed, and we approve your application, the effective date of recognition of your exempt status will be your legal date of formation.

If you otherwise meet the requirements for tax exempt status but don't meet the requirements for recognition from your date of formation, the effective date of

Form 8821. Upload a completed Form 8821 if you want to authorize us to discuss your application with the person you have appointed on that form.

TIP

The purpose of the newly created organization is to provide disaster relief to

-2- Instructions for Form 1024

Form 8821 doesn't authorize your appointee to advocate your position with respect to the federal tax laws; to execute waivers, consents, or closing agreements; or to otherwise represent you before the IRS. If you want to authorize an individual to represent you, use Form 2848.

After You Submit Form 1024 Unless we approve a request for expedited processing, we'll assign and work your application in the order we received it.

No additional information needed. If our review shows that you meet the requirements for tax-exempt status, we'll send you a determination letter stating that you're exempt.

Additional information needed. If we can't make a determination without more information, we'll write or call you. Examples of the types of questions you may be asked are available at IRS.gov/ charities-non-profits/charitable- organizations/exempt-organization- sample-questions .

If the additional information you provide shows that you meet the requirements for exemption, we'll send you a determination letter stating that you're exempt under either section 501(a) or section 521. If we determine that you don't qualify for exemption, we'll send you a letter that explains our position and your appeal rights.

Annual Return or Notice While Your Application Is Pending Unless you qualify for an exception from the requirement to file an annual return or notice, your filing obligations began as soon as you were formed. If you have an annual information return or tax return due while your Form 1024 is pending, complete the return checking the “Application Pending” box in the heading, Item B, and submit the return as indicated in those instructions.

If you're eligible to file a Form 990-N, e-Postcard, call 877-829-5500 and request to be set up to allow filing of Form 990-N.

Note: It takes the IRS up to 6 weeks to update its records before you can file your Form 990-N.

You can find information on return filing requirements and exceptions in Pubs. 557 and 598.

You may also be required to file

TIP other returns, such as

employment tax returns or benefit plan returns, which aren't discussed here.

If a Form 990-series return is due