Instructions for Form 1024›(Rev. January 2022)
! foreign organizations generally
0122 Inst 1024 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION aren't deductible. Tax treaties
between the United States and certain foreign countries provide specific limited exceptions.
Annual returns for foreign organiza- tions. A foreign organization that obtains exemption must file an information return annually (Form 990 or Form 990-EZ). However, a foreign organization may file Form 990-N (e-Postcard) instead of Form 990 or Form 990-EZ when its gross receipts from U.S. source income are normally $50,000 or less and it hasn't conducted significant activity in the United States. See the Instructions for Form 990 and Form 990-EZ for further information. A foreign organization that is subject to unrelated business income tax must file Form 990-T.
Organizations created in U.S. territo- ries and possessions. Organizations created in possessions and territories of the United States are generally treated as domestic organizations. If you were created in a U.S. possession or territory, you must complete all required parts of Form 1024 to apply for recognition of exempt status.
Annual filing requirements for an organization created in a U.S. territory or possession are similar to those outlined above for foreign organizations (see Rev. Proc. 2011-15).
Instructions for Form 1024 -3-
Specific Instructions¶
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