Part II — 0121 Inst 1024-A (PDF)

Part II, Line	Part II. Organizational Structure
	You must be a corporation, limited liability company, unincorporated association, or trust to be tax exempt under section 501(c)(4). Sole proprietorships, partnerships, or loosely affiliated groups of individuals aren't eligible.
1	Type of organization and copy of organizing document. Select your type of organization and, before submitting the form, upload a copy of your organizing document (including any amendments) as part of the required attachment. Corporation. A corporation is an entity organized under a federal or state statute, or a statute of a federally recognized Indian tribal or Alaskan native government Copy of organizing document (articles of incorporation and any amendments). A corporation's organizing document is its articles of incorporation. If you formed under state statute, your articles of incorporation (and any amendments) must show certification of filing. This means your articles show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an exact copy of what is on file with your state. If you don't have a copy of your articles of incorporation showing evidence of having been filed and approved by an appropriate state official, you may submit a substitute copy of your articles of incorporation. This substitute copy may be handwritten, typed, printed, or otherwise reproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of the articles of incorporation and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently govern yourself. Limited Liability Company. A limited liability company (LLC) that files its own exemption application is treated as a corporation rather than a partnership. Copy of organizing document (articles of organization and operating agreement (if adopted) and any amendments). Instead of articles of incorporation, an LLC's organizing document is its state-approved articles of organization. If it has adopted an operating agreement, then this document is also part of its organizing document. If you formed under state statute, your articles of organization (and any amendments) must show certification of filing. This means your articles show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an exact copy of what is on file with your state. If you don't have a copy of your articles of organization showing evidence of having been filed and approved by an appropriate state official, you may submit a substitute copy of your articles of organization. This substitute copy may be handwritten, typed, printed, or otherwise reproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of the articles of organization and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently govern yourself. TIP If you’re an LLC and want to be treated as a disregarded entity by a tax-exempt member, don’t file an exemption application. Unincorporated Association.An unincorporated association formed under state law must have at least two members who have signed a written document that creates an entity with a specifically defined purpose. Copy of organizing document (articles of association or constitution and any amendments). Your organizing document must include the name of the organization, its purpose, the date the document was adopted, and the signatures of at least two individuals. If your copy doesn't contain the proper signatures and date of adoption, you may submit a written declaration that states your copy is a complete and accurate copy of the signed and dated original. Your declaration should clearly indicate the original date of adoption. TIP Bylaws may be considered an organizing document only if they include the required elements listed above. Trust. A trust may be formed by a trust agreement or declaration of trust. A trust may also be formed through a will. Generally, a trust must be funded with property, such as money, real estate, or personal property. Copy of organizing document (trust agreement/declaration of trust or will and any amendments). Your trust agreement (and any amendments) must be signed by at least one trustee. If your trust agreement copy isn’t signed, you may submit a written declaration that states your copy is a complete and accurate copy of the signed and dated original. Your declaration should clearly indicate the original date that it was signed. For trusts created by a will, include a copy of the death certificate or a statement indicating the date of death, and a copy of the relevant portions of the will. CAUTION! If your trust agreement continues to provide for distributions for non-charitable interests, you won’t qualify for tax-exempt status.

Part II, Line

Part II. Organizational Structure

You must be a corporation, limited liability company, unincorporated association, or trust to be tax exempt under section 501(c)(4). Sole
proprietorships, partnerships, or loosely affiliated groups of individuals aren't eligible.

Type of organization and copy of organizing document. Select your type of organization and, before submitting the form, upload a copy of
your organizing document (including any amendments) as part of the required attachment.

Corporation. A corporation is an entity organized under a federal or state statute, or a statute of a federally recognized Indian tribal or Alaskan
native government

Copy of organizing document (articles of incorporation and any amendments). A corporation's organizing document is its articles of
incorporation.

If you formed under state statute, your articles of incorporation (and any amendments) must show certification of filing. This means your
articles show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an
exact copy of what is on file with your state.

If you don't have a copy of your articles of incorporation showing evidence of having been filed and approved by an appropriate state official,
you may submit a substitute copy of your articles of incorporation. This substitute copy may be handwritten, typed, printed, or otherwise
reproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of
the articles of incorporation and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently
govern yourself.

Limited Liability Company. A limited liability company (LLC) that files its own exemption application is treated as a corporation rather than a
partnership.

Copy of organizing document (articles of organization and operating agreement (if adopted) and any amendments). Instead of
articles of incorporation, an LLC's organizing document is its state-approved articles of organization. If it has adopted an operating agreement,
then this document is also part of its organizing document.

If you formed under state statute, your articles of organization (and any amendments) must show certification of filing. This means your articles
show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an exact
copy of what is on file with your state.

If you don't have a copy of your articles of organization showing evidence of having been filed and approved by an appropriate state official,
you may submit a substitute copy of your articles of organization. This substitute copy may be handwritten, typed, printed, or otherwise
reproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of
the articles of organization and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently
govern yourself.

TIP If you’re an LLC and want to be treated as a disregarded entity by a tax-exempt member, don’t file an exemption application.

**Unincorporated Association.**An unincorporated association formed under state law must have at least two members who have signed a
written document that creates an entity with a specifically defined purpose.

Copy of organizing document (articles of association or constitution and any amendments). Your organizing document must include
the name of the organization, its purpose, the date the document was adopted, and the signatures of at least two individuals.

If your copy doesn't contain the proper signatures and date of adoption, you may submit a written declaration that states your copy is a
complete and accurate copy of the signed and dated original. Your declaration should clearly indicate the original date of adoption.

TIP Bylaws may be considered an organizing document only if they include the required elements listed above.

Trust. A trust may be formed by a trust agreement or declaration of trust. A trust may also be formed through a will. Generally, a trust must be
funded with property, such as money, real estate, or personal property.

Copy of organizing document (trust agreement/declaration of trust or will and any amendments). Your trust agreement (and any
amendments) must be signed by at least one trustee.

If your trust agreement copy isn’t signed, you may submit a written declaration that states your copy is a complete and accurate copy of the
signed and dated original. Your declaration should clearly indicate the original date that it was signed.

For trusts created by a will, include a copy of the death certificate or a statement indicating the date of death, and a copy of the relevant
portions of the will.

CAUTION! If your trust agreement continues to provide for distributions for non-charitable interests, you won’t qualify for tax-exempt status.

Instructions for Form 1024-A -7-

Part II, Line	Part II. Organizational Structure
2	Formation date. The date you enter should be consistent with your organizing document. • If you’re a corporation, enter the date that your articles of incorporation were filed and approved by the appropriate authority. • If you're an LLC, enter the date that the appropriate authority filed your articles of organization or other organizing document. • If you're an unincorporated association, enter the date that your organizing document was adopted by the signatures of at least two individuals. • If you’re a trust (other than a trust formed by a will), enter the date your trust was funded. If your trust agreement provided for any non-charitable interests, enter the date that non-charitable interests expired. If you were formed by a will, enter the date of death or the date any non-charitable interests expired.
3	State of formation. Enter the jurisdiction (for instance, the state or the federally recognized tribal government) under the laws of which you were incorporated or otherwise formed. This may not be the place in which you’re physically located. For example, if you’re physically located in New York, but incorporated under Massachusetts law, enter Massachusetts. For purposes of completing this application, you’re formed under the laws of a foreign country if you aren't formed under the laws of the U.S., its territories and possessions, federally recognized Indian tribal or Alaska native governments, or the District of Columbia.
4	Bylaws are generally the internal rules and regulations of an organization. If you have bylaws, upload a current copy (including any amendments). Bylaws don't need to be signed unless they are your organizing document as described in the instructions for Line 1 above.