What's New

Organizations filing Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code, must complete and submit their Form 1024 application electronically (including paying the correct user fee) using Pay.gov .

Organizations requesting determinations under subsections 501(c) (11), (14), (16), (18), (21), (22), (23), (26), (27), (28), (29) or section 501(d) previously submitted letter applications, but now are required to submit the electronic Form 1024. Organizations requesting determination under section 521 may also submit the electronic Form 1024 instead of Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code. Form 1024 has been revised accordingly.