Instructions for Form 1024›(Rev. January 2022)
! while your application is pending,
0122 Inst 1024 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION complete and submit the return
according to Form 990-series form's instructions.
Public Inspection
User fee payment information.
Contributors' names and addresses and other identifying information about contributors included with Form 990 or 990-EZ.
Form 990-T. When applying for tax-exempt status, you must clearly identify any information that isn't open to public inspection by marking it as “NOT SUBJECT TO PUBLIC INSPECTION” and include an explanation of why you're asking for the information to be withheld. We will decide whether to withhold the identified information from public inspection.
Making documents available for public inspection. Both the organization and the IRS must make the information that is subject to disclosure available for public inspection. The public may request a copy of the information available for public inspection from us by submitting Form 4506-A. The public may also request inspection of the information or a copy of the information directly from you.
You may post the documents required to be available for public inspection on your own website. Information returns and your exemption application materials must be posted exactly as filed with the IRS. You may delete only the information that isn't open for public inspection.
Information available for public in- spection. If we approve exempt status under section 501(a) or section 521, the information that will be open for public inspection includes the following.
Your complete Form 1024 and any supporting documents.
All correspondence between you and the IRS concerning Form 1024, including Form 2848.
Your determination letter.
Annual information returns (Form 990, 990-EZ, or 990-N) including schedules, except for the names and addresses of contributors and other identifying information about contributors.
Information not available for public in- spection. The following items won't be open for public inspection.
Any information relating to a trade secret, patent, style of work, or apparatus that, if released, would adversely affect you (we must approve withholding this information).
Any other information that would adversely affect national defense (we must approve withholding this information).
If you post the documents on your website, you can give any person requesting copies the website where the documents may be found, but you don't need to provide copies of the information. However, even if these documents are posted on your website, you must still allow public inspection without charge at your main office during regular business hours.
Documents aren't considered available for public inspection on a website if the otherwise disclosable information is edited or subject to editing by a third party when posted. To date, the IRS hasn't approved any third-party websites for posting.
See Pub. 557 for additional information on public inspection requirements.
Foreign Organizations Foreign organizations are those that were created in countries other than the United States, its territories, or its possessions. Foreign organizations may apply for tax-exempt status on income earned in the United States in the same way that domestic organizations apply for exempt status. See Language and currency requirements, earlier.
Contributions by U.S. residents to
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