Purpose of Form

Completed Form 1024-A required to apply for recognition of section 501(c)(4) exemption. Use Form 1024-A to apply for recognition of exemption from federal income tax under section 501(c)(4). If approved, we’ll issue a determination letter that describes your tax-exempt status and your qualification to receive tax-deductible charitable contributions.

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-A 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-A.

Application for Reinstatement of Exempt Status and Retroactive Reinstatement To have your tax-exempt status reinstated after your 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-A 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, 2014-03 I.R.B. 411 for details, including additional requirements for retroactive reinstatement.

Section 501(c)(4) organizations aren’t required to file Form 1024-A to be tax-exempt, except as described below. However, organizations may wish to file Form 1024-A to receive a determination letter of IRS recognition of their section 501(c)(4) status in order to obtain certain incidental benefits such as:

• Bylaws or other rules of operation and amendments (if adopted).

• Public recognition of tax-exempt status,

• Possible exemption from certain state taxes,

• Form 2848, Power of Attorney and Declaration of Representative (if applicable).

• Form 8821, Tax Information Authorization (if applicable).

• Advance assurance to donors of deductibility of contributions (in certain cases), and

• Nonprofit mailing privileges, etc.

Most organizations operating

TIP under section 501(c)(4) are

required to notify the IRS that they are operating under section 501(c)(4) within 60 days of formation by filing Form 8976 (see Rev. Proc. 2016-41, 2016-30 I.R.B. 165 at IRS.gov/irb/ 2016-30_IRB#RP-2016-41). This requirement isn’t met by submitting Form 1024-A.

Tax benefits for certain

TIP homeowners’ associations under

section 528 are available to organizations that aren’t exempt from federal income tax. To elect these benefits, file a properly completed and timely filed (including extensions) Form 1120-H, U.S. Income Tax Return for Homeowners Associations, instead of Form 1024-A.

Group Exemption Don't use Form 1024-A to apply for a group exemption. We may issue a group exemption to a central organization recognizing, on a group basis, the

Requesting Expedited Review We generally review applications for exemption in the order we receive them. We only expedite processing of an application where a written request presents a compelling reason for processing the application ahead of others. This does not mean your application will be immediately approved or denied. Circumstances generally warranting expedited processing include the following.

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-A.

Payments can be made directly from your bank account or by credit or debit

• Expedite request (optional).

• 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.

• The purpose of the newly created organization is to provide disaster relief to victims of emergencies such as floods and hurricanes.

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