Updated October, 2026 By Admin, Tax990
What is IRS Form 1024?
IRS Form 1024 is the application an organization files to ask the IRS to recognize its exemption from federal income tax under Section 501(a) of the Internal Revenue Code. Its formal title is Application for Recognition of Exemption Under Section 501(a) or Section 521.
It is used by most organizations described in Section 501(c), other than 501(c)(3) and 501(c)(4) organizations. It also covers organizations described in Section 501(d), and organizations seeking recognition under Section 521, which are farmers' cooperative associations.
Organizations must file it electronically through Pay.gov, and the IRS charges a user fee with each application. If the IRS approves the application, it issues a determination letter stating that the organization is exempt under Section 501(a) or Section 521.
The IRS bases its decision on how specifically you describe your past, present, and planned activities. A mission statement alone is not enough.
Form 1024 Key Facts
| Fact | Detail |
|---|---|
| Purpose | Request recognition of exemption under Section 501(a) or Section 521 |
| Who files | Most 501(c) organizations other than 501(c)(3) and 501(c)(4), plus 501(d) and Section 521 organizations |
| Filing method | Electronic only, through Pay.gov |
| Required since | January 3, 2022 |
| Current instructions | Instructions for Form 1024 (revised 01/2022) |
| Structure | Parts I through VIII, plus Schedules A through M |
| User fee | $600, paid through Pay.gov at submission |
| Upload limit | One PDF, not to exceed 15 MB |
| Result of approval | An IRS determination letter |
| IRS help line | 877-829-5500 |
Who Must File Form 1024?
Organizations that want IRS recognition of exemption under a subsection of 501(c) other than 501(c)(3) or 501(c)(4) file Form 1024. So do organizations described in Section 501(d) and organizations seeking a determination under Section 521.
The IRS says certain organizations are not required to apply for tax-exempt status. They may still file Form 1024 to receive a determination letter, which can bring benefits such as:
- Public recognition of tax-exempt status
- Possible exemption from certain state taxes
- Advance assurance to donors of deductibility of contributions, in certain cases
- Nonprofit mailing privileges
Organizations Covered by Form 1024
Form 1024 is used by organizations such as:
- Title holding corporations and trusts
- Labor, agricultural, and horticultural organizations
- Business leagues and chambers of commerce
- Social clubs
- Fraternal societies and associations
- Voluntary employees' beneficiary associations
- Cemeteries and crematoria
- Credit unions
- Veterans' posts and auxiliaries
- Religious and apostolic organizations under Section 501(d)
- Farmers' cooperative associations under Section 521
The IRS also requires other subsections of 501(c) to apply on Form 1024. These organizations previously submitted letter applications. See the schedule table below for which organizations have a dedicated schedule.
Eligible Legal Structures
An applicant must be one of these:
- A corporation
- A limited liability company (LLC)
- An unincorporated association
- A trust
Sole proprietorships, partnerships, and loosely affiliated groups of individuals are not eligible.
Form 1024 vs. Form 1023 vs. Form 1024-A
The IRS uses three application forms for organizations seeking recognition of exemption. The form depends on the subsection under which you apply.
| If you are applying as | File | Notes |
|---|---|---|
| A 501(c)(3) organization | Form 1023 or Form 1023-EZ | Charitable, religious, educational, scientific, and similar organizations |
| A 501(c)(4) organization | Form 1024-A | Social welfare organizations |
| Any other 501(c) organization, a 501(d) organization, or a Section 521 organization | Form 1024 | Covered in this guide |
All three forms are filed electronically through Pay.gov.
Do not use Form 1024 if you are applying under Section 501(c)(3) or Section 501(c)(4). The IRS instructions say to use Form 1023-EZ, Form 1023, or Form 1024-A instead.
Before You Apply: 1024 Application Checklist
Preparation is where most of the work is. Gather these items before you open the form:
- An EIN. The organization must have its own Employer Identification Number. Do not use the EIN of a related organization, and do not apply for more than one.
- An organizing document that meets the IRS requirements. For a corporation, this means articles of incorporation showing certification of filing by the state.
- Bylaws or other rules of operation, if adopted.
- A narrative of your activities. Describe actual or planned activities in detail.
- Names, titles, and mailing addresses of your officers, directors, and trustees.
- Compensation information for the people you pay, and a record of dealings with insiders.
- Financial data for the required years.
- Information for your schedule, if your subsection has one.
- A Pay.gov account and a payment method for the user fee.
- An authorized signer, who must be an officer, director, trustee, or other authorized official.
Keep a complete copy of the submitted application. After approval, your organization must make it available for public inspection.
Form 1024 Instructions: Part-by-Part Overview
Form 1024 has eight parts. Every applicant completes Parts I through VIII and provides any required attachments. Organizations in some subsections also complete a schedule.
Part I: Identification of Applicant
Part I identifies your organization and the people who run it.
- Your legal name exactly as it appears in your organizing document
- Your mailing address, your own EIN, and the month your tax year ends
- A contact person, who can be an officer or an authorized representative such as an attorney, CPA, or enrolled agent
- Your website, if you have one, and your officers, directors, and trustees
The person who signs must be among the first five officers, directors, or trustees listed. Pay.gov fills in the user fee.
Part II: Organizational Structure
Part II asks how you are legally formed, and you upload your organizing document.
- Corporation: articles of incorporation showing state filing
- LLC: articles of organization, plus an operating agreement if adopted
- Unincorporated association: a document with the name, purpose, date adopted, and signatures of at least two individuals
- Trust: a trust agreement signed by at least one trustee
You also enter your formation date, your state of formation, and your bylaws if adopted. An LLC that files its own application and is recognized as exempt is treated as a corporation.
Part III: Your Activities
Part III is the heart of the application. For each past, present, or planned activity, explain:
- What it is and who conducts it
- What share of your time it takes (all activities should add up to 100%)
- How it is funded and what share of expenses it represents
- How it furthers your exempt purposes
You also select an NTEE code and answer questions about:
- Money or time spent trying to influence the selection or election of anyone to public office or to a political organization
- Whether you are a successor to another organization
- Your members, any distributions to shareholders or members, and any stock you issue
- Where your assets would go if you stopped operating as a tax-exempt organization
- Insurance, grants to foreign organizations, and activities in foreign countries
Mutual insurance companies under Section 501(c)(15) and CO-OP health insurance issuers under Section 501(c)(29) provide additional information in this part.
Describe only activities you have conducted or genuinely plan to conduct. The IRS decides whether you qualify based on the information in your application, so be specific and accurate.
Part IV: Compensation and Other Financial Arrangements
Part IV examines how you pay and deal with insiders. It covers:
- Compensation for officers, directors, trustees, employees, members, and independent contractors
- Whether you have a conflict-of-interest policy
- Purchases, sales, leases, contracts, and loans with insiders or their businesses
- Fees you receive for services, and any joint ventures
The IRS does not require a conflict-of-interest policy. Document how you set pay, since excessive compensation can lead to excise taxes and put your exemption at risk.
Part V: Financial Data
Part V asks for a statement of revenue and expenses covering three years, and a balance sheet for your most recently completed tax year. The years depend on your age:
- Under 1 year: projections for the current year and the next 2 years
- 1 to 3 years: actual figures for the current year and the prior year, plus projections for the next year
- More than 3 years: actual figures for the current year and the 2 prior years
The IRS may ask for more than 3 years. Projections must be a good-faith estimate, and your numbers must match the rest of your application.
Special unrelated business income rules apply to organizations described in Section 501(c)(7), (9), or (17).
Part VI: Reinstatement After Automatic Revocation
Part VI applies if the IRS automatically revoked your exemption for failing to file a required return or notice for three consecutive years. You must apply on Form 1024 and pay the user fee, even if you never applied for recognition of exemption before.
Reinstatement is generally effective on the date you file, unless you qualify for retroactive reinstatement under Rev. Proc. 2014-11. You select the section of that revenue procedure that fits your situation.
Part VII: Annual Filing Requirements
Part VII identifies your annual filing requirement. Most organizations file Form 990 or 990-EZ, or the Form 990-N e-Postcard if they normally have gross receipts of $50,000 or less and are not required to file Form 990 or 990-EZ.
- Organizations exempt under Section 501(d) file Form 1065.
- Organizations exempt under Section 521 file Form 1120-C.
- Certain affiliates of a governmental unit may qualify for an exception, which you explain in your application.
Part VIII: Signature
An authorized official signs digitally with a title and date. Part VIII also includes the upload checklist, so consolidate your attachments into one PDF before you submit.
Do not include Social Security numbers in the form or its attachments. If the IRS approves your application, it becomes available for public inspection.
Form 1024 Schedules A to M
Organizations in certain subsections complete a schedule with questions specific to their type.
| Schedule | Subsection | Organization type |
|---|---|---|
| A | 501(c)(2) or 501(c)(25) | Title holding corporations or trusts |
| B | 501(c)(5) | Labor, agricultural, or horticultural organizations |
| C | 501(c)(6) | Business leagues, chambers of commerce, and similar organizations |
| D | 501(c)(7) | Social clubs |
| E | 501(c)(8) or 501(c)(10) | Fraternal beneficiary societies, orders, or associations |
| F | 501(c)(9) | Voluntary employees' beneficiary associations |
| G | 501(c)(12) | Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, and like organizations |
| H | 501(c)(13) | Cemeteries, crematoria, and like corporations |
| I | 501(c)(14) | Credit unions |
| J | 501(c)(17) | Trusts providing supplemental unemployment compensation benefits |
| K | 501(c)(19) | Posts, organizations, or auxiliary units of past or present members of the Armed Forces |
| L | 501(d) | Religious and apostolic organizations |
| M | Section 521 | Farmers' cooperative associations |
Form 1024 Attachments and Upload Order
Pay.gov accepts only one uploaded file. Combine all attachments into a single PDF, not to exceed 15 MB, before you submit.
Arrange the documents in this order:
- Organizing document (required)
- Amendments to the organizing document, in chronological order (required if applicable)
- Bylaws or other rules of operation, and amendments (if adopted)
- Form 2848, Power of Attorney and Declaration of Representative (if applicable)
- Form 8821, Tax Information Authorization (if applicable)
- Supplemental responses, if an answer does not fit in the form's text field, and any additional supporting information (optional)
- Expedite request (optional)
On every page of a supplemental response, include your name and EIN, and identify the part and line number the information relates to.
A complete application requires your organizing document, any amendments, and your bylaws if adopted. Do not include Social Security numbers anywhere in your attachments.
How to File Form 1024 Online
Since January 3, 2022, the IRS has required Form 1024 to be submitted electronically on Pay.gov. The IRS allowed a 90-day grace period for paper submissions, which has ended.
Steps to File Form 1024 on Pay.gov
Register for a Pay.gov account
Use an existing account if the organization has one.
Find the form
Enter "Form 1024" or "1024" in the search box and select Form 1024.
Complete Parts I through VIII
Pay.gov fills in the current user fee for you.
Add your schedule if required
Complete the schedule for your subsection.
Upload one PDF
Include all attachments in the order listed above.
Sign and pay
An authorized official signs digitally, and you pay the fee by bank account or credit or debit card.
The signer must be an officer, director, trustee, or other official authorized to sign. The signer must also be listed in the first five entries of the officers, directors, and trustees list in Part I.
You cannot submit Form 1024 without paying the correct fee. If you hire a representative, upload Form 2848. A representative can sign only if that person is also an authorized official of the organization.
Form 1024 Application Fee
The IRS requires a user fee of $600 with every application, paid on Pay.gov at submission.
Payments can be made from a bank account or by credit or debit card. The IRS updates user fee amounts annually, and Pay.gov shows the current amount when you file.
Form 1024 Application Effective Date and the 27-Month Rule
If you file within 27 months after the end of the month in which you were legally formed, and the IRS approves your application, your exempt status is effective on your legal date of formation.
If you file after that, the effective date is generally the date you submitted Form 1024. Publication 557 covers exceptions and special rules, including automatic extensions.
Processing Time for 1024 Application
Processing time varies with IRS workload and with whether the IRS needs more information. The IRS describes how it handles these applications on its IRS processing of exemption applications page, and you can check the status of a current application on its Where's my application for tax-exempt status page.
Once you submit Form 1024, here is what the IRS does:
- Review in order. The IRS generally reviews applications in the order received.
- Determination letter. If the review shows you meet the requirements, the IRS sends a letter stating that you are exempt.
- Requests for more information. If the IRS cannot decide, it writes or calls you. Answer by the date stated.
- Adverse determination. If the IRS decides you do not qualify, it sends a letter explaining its position and your appeal rights.
If an application is not substantially complete, the IRS returns it with an explanation and any submitted user fee, and does not consider it on its merits. You must resubmit a complete application with a new user fee.
Requesting Expedited Review
The IRS expedites only when a written request gives a compelling reason. Examples it lists:
- A pending grant that the organization may lose, which could harm its ability to continue operating
- A newly created organization formed to provide disaster relief
- A delay caused by an IRS error
Expedited processing means a specialist reviews your application ahead of those received earlier. It does not mean the IRS will approve or deny it immediately.
Form 990 Filings While 1024 Application is Pending
Unless you qualify for an exception, your annual filing obligations begin when you are formed. If a 990 return is due while your application is pending, complete it and mark the Application Pending box.
Eligible small organizations that want to file Form 990-N can call the IRS at 877-829-5500 to be set up. The IRS says it can take up to 6 weeks to update its records.
Public Disclosure of Your 1024 Application
If the IRS approves your exemption, these items are open to public inspection:
- Your complete Form 1024 and supporting documents
- Correspondence with the IRS about your application, including Form 2848
- Your determination letter
- Your annual information returns, except contributors' names and addresses
The IRS does not make certain items public, including trade secret information the IRS agrees to withhold, user fee payment information, and Form 990-T. If you believe an item should be withheld, mark it "NOT SUBJECT TO PUBLIC INSPECTION" and explain why. The IRS decides whether to
withhold it.
After Form 1024, Keep Your Exemption With Tax990
Approval is the start of your compliance calendar. Most organizations recognized under Form 1024 must file a Form 990-series return or notice every year, including while an application is pending.
Tax990 supports e-filing of Form 990, 990-EZ, and 990-N, with validation checks before submission and IRS
acceptance tracking.
Form 1024 FAQs
Yes. An LLC that files its own application and is recognized as exempt under Section 501(a) or Section 521 is treated as a corporation rather than a partnership. An LLC whose sole member is a tax-exempt organization, and that wants to be treated as a disregarded entity, should not file an exemption application.
Yes. During processing, you may ask to replace the pending application with one under a different subsection of Section 501, using a different form. The IRS does not refund the user fee for the first form, and you must pay a new user fee for the new one.
Submit a new application and a new user fee through Pay.gov. An organization that is already tax-exempt cannot change the paragraph of Section 501(c) under which it is recognized without a new application.
Yes. A subordinate organization can file Form 1024 to leave a group exemption and obtain its own recognition. Notify the parent organization of your intent to leave before you file. Do not use Form 1024 to apply for a group exemption itself. That process is covered in IRS Publication 557.
Yes. A foreign organization applies the same way a domestic one does and must complete all required parts. Contributions by U.S. residents to foreign organizations are generally not deductible, with limited treaty exceptions. A foreign organization that obtains exemption files Form 990 or 990-EZ annually, or Form 990-N if its U.S.-source gross receipts are normally $50,000 or less and it has not conducted significant activity in the United States.
It depends on the subsection. Most organizations that apply on Form 1024 are not charitable organizations, so gifts to them are generally not deductible as charitable contributions. The IRS notes that a determination letter can provide advance assurance of deductibility in certain cases.
No. Schedules A through M cover specific subsections only. An organization applying under a subsection without a schedule completes Parts I through VIII and describes its activities in
Part III.