(January 2021)

Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code

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

Contents Page Future Developments . . . . . . . . . . . . 1 How To Get Forms and

Publications . . . . . . . . . . . . . . . 1 General Instructions . . . . . . . . . . . . . 2 Answers . . . . . . . . . . . . . . . . . . . . 2 Purpose of Form . . . . . . . . . . . . . . . 3 What to File . . . . . . . . . . . . . . . . . . 3 When to File . . . . . . . . . . . . . . . . . . 3 How to File . . . . . . . . . . . . . . . . . . 3 Filing Assistance . . . . . . . . . . . . . . . 4 Signature Requirements . . . . . . . . . . 4 Authorized Representative . . . . . . . . 4 After You Submit Form 1024-A . . . . . . 4 Public Inspection . . . . . . . . . . . . . . . 4 Foreign Organizations . . . . . . . . . . . 5 Specific Instructions . . . . . . . . . . . . . 5 Part I . . . . . . . . . . . . . . . . . . . . . . 6 Part II . . . . . . . . . . . . . . . . . . . . . . 7 Part III . . . . . . . . . . . . . . . . . . . . . . 8 Part IV . . . . . . . . . . . . . . . . . . . . . 9 Part V . . . . . . . . . . . . . . . . . . . . . 10 Part VI . . . . . . . . . . . . . . . . . . . . 12 Part VII . . . . . . . . . . . . . . . . . . . . 13 Part VIII . . . . . . . . . . . . . . . . . . . . 13 Part IX . . . . . . . . . . . . . . . . . . . . 13 Upload Checklist . . . . . . . . . . . . . . 13 Appendix A: National Taxonomy of

Exempt Entities (NTEE) Codes . . . . . . . . . . . . . . . . . 15

Note. Keep a copy of the completed Form 1024-A and all supporting documents for your permanent records.