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Form 1024A: 1024-A
IRS Form 1024A is the Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code, used by organizations seeking tax exemption status. Applicants must include a copy of their handwritten signature when submitting electronically.
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IRS Form 1024A - 1024-A
IRS Form 1024A is the Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code, used by organizations seeking tax exemption status. Applicants must include a copy of their handwritten signature when submitting electronically.
Risk Radar
Scan points- 1Ensure all time percentages in Part III add up to exactly 100% for accurate activity reporting.
- 2Failing to enter a complete name exactly as it appears in the organizing document (Part I, Line 1).
- 3Not providing an EIN for the applicant when one is required (Part I, Line 10).
- 4Selecting an ineligible organizational type in Part II (e.g., Sole Proprietorship).
- 5Omitting detail or inaccuracy in describing activities in Part III.
Plain English
This form allows an organization to officially ask the IRS for recognition that it qualifies for tax-exempt status under Section 501(c)(4) of the Internal Revenue Code. By filing Form 1024A, the entity establishes its legal right to operate without paying federal income taxes on certain earnings. This applies if the organization meets specific criteria regarding its activities and structure.
Submission Date
- Filing date: 2023-06-29 22:10:27
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an organization applies for recognition of exemption from federal income tax under section 501(c)(4) of the Internal Revenue Code.
- Do not use Form 1024-A to apply for a group exemption, although it can be used by subordinate organizations leaving a group.
- Check Form 1120-H instead when a homeowners’ association elects benefits available under section 528.
Form selector
Use this form or another form?
Organization needs to apply for status recognition
This form is the required application for Section 501(c)(4) exemption.
✓ Check Part I through IX completion.
Organization is a homeowners’ association electing benefits
Filing this instead of Form 1024-A elects specific tax benefits under section 528.
✓ Check if you qualify for the Section 528 election.
Subordinate organization wishes to leave an exemption group
The subordinate entity uses this form individually to obtain its own recognition of exempt status.
✓ Check that the application specifically states leaving a group.
Deadline or filing window
The instructions do not state a specific deadline for filing IRS Form 1024A. However, an applicant must submit the form when seeking recognition of exemption under Section 501(c)(4) of the Internal Revenue Code, and no extension period is explicitly mentioned in the source.
Checklist
What you need before filling it out
Application for recognition
Completion of Parts I through IX and attachments · Form 1024-A
User Fee amount
Refer to Rev. Proc. 2020-5, 2020-1 I.R.B. 241 · IRS.gov/Charities-Non-Profits/...
Language requirements
Complete in English; provide translation if necessary · Form 1024-A & Attachments
Effective Date (Standard)
Legal date of formation, provided application is within 27 months and approved · Form 1024-A
Submission Method (Current)
Electronically online at Pay.gov (as of January 4, 2021) · Instructions p.3
Before you submit
- 1Complete all required Parts I through IX of Form 1024-A.
- 2Include any documents listed as required attachments to Form 1024-A.
- 3Ensure the application is completed in English, or provide a full English translation for non-English documents.
- 4Verify that financial information reports totals combined from within and outside the U.S. using U.S. dollars.
- 5Confirm payment of the correct user fee via Pay.gov.
- 6Submit the Form 1024-A electronically through Pay.gov (or use a paper copy during the grace period).
- 7Include your handwritten signature on the application.
How to file this form
- 1Complete all required Parts I through IX of Form 1024-A and attach necessary documents.
- 2Pay the correct user fee using Pay.gov (via bank account or card).
- 3Submit the completed form electronically via Pay.gov (or use a paper copy during the grace period).
- 4Ensure your handwritten signature is present on the application before finalizing submission.
Known limitations
- 1The IRS may request financial data for more than 3 years if an organization has existed for over 3 years.
- 2If a foreign organization's gross receipts from U.S. source income are normally $50,000 or less and it hasn't conducted significant activity in the U.S., it may file Form 990-N instead of Form 990 or Form 990-EZ.
- 3A mission statement alone is not sufficient for recognition; applicants must also describe the activities that further accomplish their section 501(c)(4) exempt purpose(s).
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 dated January 2021 (Revision 01/18). For the latest information regarding Form 1024-A and its instructions, filers should check IRS.gov/Form1024A.
What changed or needs a fresh check
- Edition date — confirm the revision reads January 2021 (or 01/18)
- User Fee — confirm payment is made through Pay.gov using amounts listed in Rev. Proc. 2020-5, updated annually.
- Mailing address — Not stated in the official source
- Signature — ensure a handwritten signature is included when submitting electronically.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 1024-A and all supporting documents for permanent records.
- 2If the application is approved, the effective date of recognition will be the legal date of formation if filed within 27 months after formation (and requirements are met).
- 3If the organization does not meet the requirements for recognition from its date of formation but meets other requirements, the effective date of recognition will be the date Form 1024-A was submitted.
- 4Subscribers can receive periodic updates regarding exempt organization tax law and regulations by visiting IRS.gov/Charities.
Sources
- SRCInstructions p.2 — The IRS requires that Form 1024-A applications be submitted electronically using Pay.gov.
- SRCInstructions p.3 — Financial data must be consistent with other application information, and base budgeted financial data on current plans.
- SRCInstructions p.4 — Generally, if filed within 27 months after legal formation, the effective date is the legal date of formation.
- SRCInstructions p.6 — A foreign organization that obtains exemption must file an annual information return (Form 990 or Form 990-EZ).
- SRCInstructions p.6 — A foreign organization may file Form 990-N if gross receipts are normally $50,000 or less and it hasn't conducted significant U.S. activity.
- SRCInstructions p.11 — If the organization has existed more than 3 years, provide actual income/expenses for the current year and 2 prior years (total of 3 years).
- SRCInstructions p.11 — When preparing financial statements, place information for the filing year in the 'Current tax year' column.
- SRCInstructions p.11 — For gifts, grants, and contributions, do not include membership dues reported on line 2.
Common confusion points
When do I get my exemption status recognized?
If you file within 27 months of formation, the effective date is your legal formation date.
If you don't meet all requirements from day one, what is the effective date?
The effective date is the date you submitted Form 1024-A.
What should I include in my financial data for gifts and grants?
Enter the total gifts, grants, and contributions received; do not include membership dues reported on line 2.
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Questions about IRS Form 1024A
What is IRS Form 1024A used for?
This form allows an organization to officially ask the IRS for recognition that it qualifies for tax-exempt status under Section 501(c)(4) of the Internal Revenue Code. By filing Form 1024A, the entity establishes its legal right to operate without paying federal income taxes on certain earnings. This applies if the organization meets specific criteria regarding its activities and structure.
Who must file IRS Form 1024A?
Organizations that must file IRS Form 1024A include corporations, limited liability companies, unincorporated associations, or trusts. Sole proprietorships, partnerships, or loosely affiliated groups of individuals are not eligible entities.
What information does IRS Form 1024A require?
The form collects detailed information including the applicant's name and address in Part I; organizational structure details in Part II; a complete description of past, present, and planned activities in Part III; financial data like gross sales price by category on Part IX-A. The application concludes with required signatures in Part IX.
When is IRS Form 1024A due?
The instructions do not specify a due date or filing period for Form 1024A generally. An applicant must submit the form when seeking recognition of exemption under Section 501(c)(4) of the Internal Revenue Code.
Where do I file IRS Form 1024A?
The instructions do not list specific service centers, but the application can be filed electronically via Pay.gov. If signing electronically, a copy of the handwritten signature must be included in the uploaded PDF file.
How do I complete IRS Form 1024A?
First, complete Part I with identification details like your name and EIN; then, detail your organizational structure in Part II. Next, thoroughly describe activities in Part III (past, present, planned), followed by financial data on Part IX-A before signing in Part IX. If submitting electronically, ensure the handwritten signature is included in the uploaded PDF.
What happens if IRS Form 1024A is filed incorrectly?
Failure to correctly complete Form 1024A may result in the IRS denying recognition of exemption under Section 501(c)(4) of the Internal Revenue Code, which affects the organization's tax standing. Keep a copy of the completed Form 1024-A and all supporting documents for permanent records.
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