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Form 1024: 1024
IRS Form 1024 is used to apply for recognition of exemption under Section 501(a) or Section 521 by most types of organizations. If filing within 27 months after formation, the effective date of recognition will be the legal date of formation.
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IRS Form 1024 - 1024
IRS Form 1024 is used to apply for recognition of exemption under Section 501(a) or Section 521 by most types of organizations. If filing within 27 months after formation, the effective date of recognition will be the legal date of formation.
Risk Radar
Scan points- 1Failure to provide an EIN when required on Part I, Line 10 means the application cannot be processed correctly.
- 2Failing to provide an English translation if organizational documents are in another language (Instructions p.1).
- 3Not using Form 1024 when applying under Section 501(c)(3) or Section 501(c)(4) (Instructions p.1).
- 4Failing to provide a proper EIN on Part I, Line 10 if one is required (Instructions p.4).
- 5Mixing up financial data years: providing only Current year and Prior year when more are needed (Instructions p.7).
Plain English
This form allows an organization to officially tell the IRS that it qualifies for tax-exempt status under Section 501(a) or Section 521. By filing Form 1024, organizations can obtain a determination letter that grants them benefits like advance assurance of donor deductibility and nonprofit mailing privileges.
Submission Date
- Filing date: 2023-06-13 22:12:18
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when applying for recognition of exemption under Section 501(a) or Section 521.
- Do not use Form 1024 if the organization is applying under Section 501(c)(3) or Section 501(c)(4).
- Check Form 1023-EZ instead when seeking a faster application for exemption (if applicable).
Deadline or filing window
Most organizations must file Form 1024 within 27 months after the month they were legally formed. If this window is met and the IRS approves it, the effective date of recognition will match the organization's legal formation date.
Checklist
What you need before filling it out
Purpose of Form 1024
Section 501(a) or Section 521 · Instructions p.1
Effective Date (General Filing)
Legal date of formation · Instructions p.2
Annual Filing Requirement
Form 990 or Form 990-EZ or Form 990-N · Instructions p.9
Financial Reporting Currency
United States dollars (specify conversion rate) · Instructions p.1
Required Parts to Complete
Parts I through VIII · Instructions p.2
Foreign Organization Filing Requirement
Form 990-T · Instructions p.3
Before you submit
- 1Ensure all required Parts I through VIII of Form 1024 are completed.
- 2Verify that an English translation is provided if organizational documents are in another language.
- 3Confirm financial information is reported in United States dollars and the conversion rate is specified.
- 4Check that a user fee payment has been made via Pay.gov before submission.
- 5Ensure all attachments have been consolidated into one single PDF file for upload.
- 6If applicable, select the section indicating reinstatement with an effective date of submission.
- 7Do not include social security numbers on the publicly disclosed Form 1024.
How to file this form
- 1Complete Parts I through VIII of IRS Form 1024 and gather all required attachments.
- 2Consolidate any necessary supporting documents into a single PDF file, ensuring to specify the conversion rate if reporting foreign currency.
- 3Pay the required user fee for Form 1024 via Pay.gov (payment can be made by bank account or card).
- 4Submit the completed and attached Form 1024 electronically online through Pay.gov.
Known limitations
- 1Organizations created in possessions and territories of the United States are generally treated as domestic organizations.
- 2If an organization is created in a U.S. possession or territory, it must complete all required parts of Form 1024 to apply for recognition of exempt status.
- 3Foreign organizations that are subject to unrelated business income tax must file Form 990-T.
- 4Organizations exempt under section 501(d) use Form 1065, U.S. Return of Partnership Income.
- 5Organizations exempt under section 521 use Form 1120-C, U.S. Income Tax Return for Cooperative Associations.
Field map
Compact field-by-field guide
Organization Info
2 items
Legal name of the tax-exempt organization and its EIN.
Current mailing address and website URL if applicable.
Revenue
1 items
Sum of all revenue including contributions, program service revenue, investment income, and other revenue.
Expenses
1 items
Sum of all expenses including program services, management, and fundraising.
Assets
1 items
Total assets minus total liabilities at end of the reporting period.
Compliance
1 items
Certification of continued compliance with tax-exempt requirements.
Signatures
1 items
An authorized officer of the organization must sign.
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Fillable formOpen in Editor->The current edition is January 2022 (Rev.). For the latest information regarding Form 1024 and its instructions, filers should consult IRS.gov/Form1024.
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2022.
- User Fee — verify the current amount listed in Rev. Proc. 2022-5 (or check IRS.gov/Charities-Non-Profits/User-Fees- for-Tax-Exempt-and-Government-Entities- Division).
- Filing method — confirm that electronic submission via Pay.gov is used.
- Attachments — verify all supporting documents are consolidated into a single PDF file.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 1024 in the organization’s permanent records.
- 2If seeking reinstatement with an effective date of submission, select the appropriate section on Form 1024.
- 3Most organizations must file an annual information return (Form 990 or 990-EZ) or notice (Form 990-N) after filing Form 1024.
- 4If you fail to file a required information return or notice for 3 consecutive years, your exempt status will be automatically revoked.
Sources
- SRCInstructions p.1 — Keep a copy of the completed Form 1024 in permanent records.
- SRCInstructions p.1 — Do not include social security numbers on Form 1024 because the IRS is required to disclose approved exemption applications and information returns.
- SRCInstructions p.2 — If filed within 27 months after legal formation, the effective date of recognition will be the legal date of formation (if approved).
- SRCInstructions p.3 — Organizations subject to unrelated business income tax must file Form 990-T.
- SRCInstructions p.7 — Line 1 requires entering total gifts, grants, and contributions received; does not include membership dues reported on line 2.
- SRCInstructions p.9 — Most organizations with gross receipts of $50,000 or less may satisfy filing obligation with Form 990-N (e-Postcard).
- SRCInstructions p.10 — Line 1 of Part VII requires answering “Yes” if claiming exception from filing a Form 990-series return and indicating the reason.
- SRCInstructions p.3 — Organizations created in U.S. territories/possessions must complete all required parts of Form 1024.
Common confusion points
When does my exemption officially start?
If filed within 27 months after formation and approved, the effective date is the legal date of formation. Otherwise, it is the submission date of Form 1024.
→ Check instructions for special rules regarding the effective date.
What income goes on Line 1 (Gifts/Grants)?
Enter total gifts, grants, and contributions received; include items of value. Do not include membership dues reported on Line 2.
→ Verify that line 1 does not overlap with amounts listed on Line 2.
What is the difference between Line 1 and Line 2 income?
Line 1 covers gifts/grants/contributions, while Line 2 covers money received from members to provide support (excluding payments for services/merchandise).
→ Ensure membership dues are only counted in Line 2 if they aren't otherwise classified as a grant/contribution.
Do I need to file an annual return?
Most organizations must file Form 990, 990-EZ, or 990-N. Exceptions exist (e.g., certain governmental unit affiliates).
→ Confirm your gross receipts are $50,000 or less to potentially qualify for the Form 990-N.
What if I am excepted from filing?
Answer “Yes” on Line 1 of Part VII and indicate the reason you believe you are excepted.
→ Review Pub. 557 and Instructions for Form 8940 to confirm your specific exception details.
Where do I send this form?
Do not mail it to the address listed on Form 1024; instead, refer to the 'Where To File' section of the instructions.
→ Verify you are submitting electronically online at Pay.gov as required since January 3, 2022.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8940, Request for Miscellaneous Determination (used when claiming filing exceptions)
Questions about IRS Form 1024
What is IRS Form 1024 used for?
This form allows an organization to officially tell the IRS that it qualifies for tax-exempt status under Section 501(a) or Section 521. By filing Form 1024, organizations can obtain a determination letter that grants them benefits like advance assurance of donor deductibility and nonprofit mailing privileges.
Who must file IRS Form 1024?
Most types of organizations file IRS Form 1024 to apply for recognition of exemption under section 501(a) or section 521. A subordinate organization may use this form specifically when leaving a group exemption.
What information does IRS Form 1024 require?
Part I collects applicant identification details, including the complete name and EIN. Financial information is provided in Part VII, detailing total gifts/grants (Line 1), member support (Line 2), and gross income from investments (Line 3).
When is IRS Form 1024 due?
Generally, Form 1024 should be filed within 27 months after the month of legal formation. If submitted later, the effective date of recognition will be the submission date.
Where do I file IRS Form 1024?
As of January 3, 2022, IRS Form 1024 applications must be submitted electronically online at Pay.gov. The form can also be accessed via http://www.irs.gov/Form1024 for more information.
How do I complete IRS Form 1024?
First, complete Part I by entering your name and EIN. Next, prepare the financial statement (Part VII) using your accounting method, ensuring you report totals in US dollars. Finally, submit the entire application electronically through Pay.gov.
What happens if IRS Form 1024 is filed incorrectly?
If the application is not approved or filed incorrectly, the organization may fail to obtain the determination letter necessary to receive certain incidental benefits from the IRS recognition of its section 501(c) status.
When does my exemption officially start?
If filed within 27 months after formation and approved, the effective date is the legal date of formation. Otherwise, it is the submission date of Form 1024. Check instructions for special rules regarding the effective date.
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