Vorm 1024-A juhised
Juhised vormi 1024-A (riigitulude seadustiku paragrahvi 501(c)(4) kohase maksuvabastuse tunnustamise taotlus) jaoks
Rev. jaanuar 2021
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- Vorm 1024-A - Maksuvabastuse tunnustamise taotlus vastavalt riigitulude seadustiku paragrahvile 501(c)(4)
Department of the Treasury
Internal Revenue Service
Instructions for Form 1024-A
(January 2021)
Application for Recognition of Exemption Under Section 501(c)(4) of the Internal
Revenue Code
Section references are to the Internal Revenue
Phone Help
Overview of Organizations
Described in Section
501(c)(4)
How To Request Recognition of
Tax-Exempt Status Under
Section 501(c)(4)
If you aren’t organized for profit and will be
operated primarily to promote social
welfare to benefit the community, you may
qualify for exemption under section
501(c)(4).
Code unless otherwise noted.
If you have questions and/or need help
completing Form 1024-A, please call
877-829-5500. This toll-free telephone
service is available Monday through
Friday.
Contents
Page
How To Get Forms and
Email Subscription
The IRS provides a subscription-based
email service for tax professionals and
representatives of tax-exempt
organizations. The IRS sends subscribers
periodic updates regarding exempt
organization tax law and regulations,
available services, and other information.
A local association of employees may
qualify for exemption under section
501(c)(4) if (1) membership is limited to
the employees of a designated person or
persons in a particular municipality, and
(2) the net earnings of the association are
devoted exclusively to charitable,
What’s New
Organizations requesting recognition of
tax-exempt status under section 501(c)(4)
must complete and submit their Form
1024-A application electronically
(including paying the correct user fee)
educational, or recreational purposes.
Notice requirement. Every new section
501(c)(4) organization must use Form
8976, Notice of Intent to Operate Under
Section 501(c)(4), to provide notice to the
Internal Revenue Service. You must file
Form 8976 within 60 days of formation.
Providing notice on Form 8976 is not a
determination that the IRS recognizes you
as exempt under section 501(c)(4).
How To Get Forms and
Publications
Internet. You can access the IRS website
24 hours a day, 7 days a week, at IRS.gov
to do the following.
Appendix A: National Taxonomy of
Exempt Entities (NTEE)
Optional application for recognition of
exemption. You may (but are not
required to) file Form 1024-A, Application
for Recognition of Exemption under
Section 501(c)(4), to apply for recognition
of exemption from federal income tax
under section 501(c)(4).
However, to have your tax-exempt
status reinstated after 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, even if
you had not previously chosen to apply for
recognition of exemption.
Download forms, instructions, and
•
publications.
Note. Keep a copy of the completed Form
1024-A and all supporting documents for
your permanent records.
Order IRS products online.
•
•
•
Research your tax questions online.
Search publications by topic or
keyword.
Use the online Internal Revenue Code,
•
Future Developments
regulations, or other official guidance.
For the latest information about
developments related to Form 1024-A and
its instructions, such as legislation
enacted after they were published, go to
View Internal Revenue Bulletins (IRBs)
•
published since 1995.
•
local and national tax news by email.
Tax forms and publications. You can
download or print all of the forms and
publications you may need at IRS.gov/
FormsPubs. Otherwise, you can go to
IRS.gov/OrderForms to place an order
and have forms mailed to you. You should
receive your order within 10 business
days.
Reminder
Don’t include social security numbers
on publicly disclosed forms. Because
the IRS is required to disclose approved
exemption applications and information
returns, don't include social security
numbers on this form. Documents subject
to disclosure include supporting
information filed with the form and
correspondence with the IRS about the
filing.
Submitting Form 1024-A does not
satisfy your requirement to file
!
CAUTION
Form 8976.
Requirements for Tax-Exempt
Status Under Section 501(c)(4)
To qualify for exemption under section
501(c)(4), no part of your net earnings can
inure to the benefit of any private
shareholder or individual. If you provide an
excess benefit to certain persons, an
excise tax may be imposed.
Dec 29, 2020
Cat. No. 69752X
Examples. Types of organizations
that are considered to be social welfare
organizations are civic associations and
volunteer fire companies.
local government to provide the only
retirement benefits to a class of
members. It also must show that it doesn't
engage in exterior maintenance of private
homes.
employees may qualify as a social welfare
organization under section 501(c)(4).
A homeowners' association that isn't
exempt under section 501(c)(4) and that is
a condominium management association,
a residential real estate management
association, or a timeshare association
generally can elect under the provisions of
section 528 to receive certain tax benefits
that, in effect, permit it to exclude its
exempt function income from its gross
income. To elect these benefits, file a
properly completed and timely filed
Nonprofit operation. You must submit
evidence that you are organized and will
be operated on a nonprofit basis.
However, such evidence, including the
fact that you are organized under a state
law relating to nonprofit corporations,
won't in itself establish a social welfare
purpose.
Tax treatment of donations.
Contributions to civic leagues or other
section 501(c)(4) organizations generally
aren't deductible as charitable
contributions for federal income tax
purposes. They may be deductible as
trade or business expenses, if ordinary
and necessary in the conduct of the
taxpayer's business and not used for
political or legislative activities. Donations
to volunteer fire companies are deductible
on the donor's federal income tax return,
but only if made for exclusively public
purposes.
Social welfare. To establish that you are
operated primarily to promote social
welfare, your application must show you
will operate primarily to further the
common good and general welfare of the
people of the community, such as by
bringing about civic betterment and social
improvements.
(including extensions) Form 1120-H, U.S.
Income Tax Return for Homeowners
Associations, instead of Form 1024-A.
General Instructions
For more information on social welfare
organizations, see Life Cycle of a Social
Social security number. Don't enter
social security numbers on this form or
any attachments because the IRS is
required to disclose approved exemption
applications and information returns.
Documents subject to disclosure include
supporting information filed with the form
and correspondence with the IRS related
to the application.
Examples. An organization that
restricts the use of its facilities to
Specific Organizations
employees of selected corporations and
their guests is primarily benefiting a
private group rather than the community. It
therefore doesn't qualify as a section
501(c)(4) organization. Similarly, an
organization formed to represent
Volunteer fire companies and
homeowners’ associations should include
specific information in their applications to
support their requests for recognition of
exemption under section 501(c)(4).
Volunteer fire companies. If you wish to
obtain exemption as a volunteer fire
company or similar organization, you
should submit evidence that your
members are actively engaged in
firefighting and similar disaster assistance,
whether you actually own the firefighting
equipment, and whether you provide any
assistance for your members, such as
death and medical benefits in case of
injury to them. If you don’t have an
independent social purpose, such as
providing recreational facilities for
members, you may be exempt under
section 501(c)(3). In this event, you may
want to file Form 1023 or Form 1023-EZ, if
eligible.
member-tenants of an apartment complex
doesn't qualify, since its activities benefit
the member-tenants and not all tenants in
the community. However, an organization
formed to promote the legal rights of all
tenants in a particular community may
qualify under section 501(c)(4) as a social
welfare organization.
“You” and “us.” Throughout these
instructions and Form 1024-A, the terms
“you” and “your” refer to the organization
that is applying for tax-exempt status. The
terms “us” and “we” refer to the IRS.
Answers
Form 1024-A asks you to answer a series
of questions and provide information to
assist us in determining if you meet the
requirements for tax exemption under
section 501(c)(4). Answer questions
completely. If you believe you previously
answered the question, you may refer to
your previous answer.
Political activity. Promoting social
welfare doesn't include direct or indirect
participation or intervention in political
campaigns on behalf of or in opposition to
any candidate for public office. However, if
your application demonstrates you are
organized primarily to promote social
welfare, you can obtain exemption even if
you participate legally in some political
activity on behalf of or in opposition to
candidates for public office.
Your answers must provide
sufficient detail about your past,
Homeowners' associations. A
!
CAUTION
present, and planned activities to
membership organization formed by a real
estate developer to own and maintain
common green areas, streets, and
sidewalks and to enforce covenants to
preserve the appearance of the
demonstrate that you’re described in
section 501(c)(4). We won’t be able to
recognize you as tax exempt based on a
mission statement unless you also
describe the activities that further
accomplish your mission. We need to
understand the specific activities you
undertake to accomplish your section
501(c)(4) exempt purpose(s).
Social or recreational activity. If social
activities will be your primary purpose, you
shouldn't file an application for exemption
as a social welfare organization. However,
you may qualify for exemption as a social
club described in section 501(c)(7). See
Publication 557, Tax-Exempt Status for
Your Organization.
development should show that it is
operated for the benefit of all the residents
of the community. The term community
generally refers to a geographical unit
recognizable as a governmental
subdivision, unit, or district thereof.
Whether a particular association meets
the requirement of benefiting a community
depends on the facts and circumstances
of each case. Even if an area represented
by an association isn't a community, the
association can still qualify for exemption if
its activities benefit a community.
The association should show that
areas such as roadways and park land
that it owns and maintains are open to the
general public and not just its own
Retirement benefit program. An
organization established by its members
with its primary activity providing
Financial data Financial data, whether
budgets or actual, should be consistent
with other information presented in your
application. Budgeted financial data
should be prepared based on your current
plans. We recognize that your actual
financial results may vary from the
budgeted amounts.
supplemental retirement benefits to its
members or death benefits to their
beneficiaries doesn't qualify as an exempt
social welfare organization. It may qualify
under another paragraph of section 501(c)
depending on all the facts.
Past, present, and planned activities.
Many items on Form 1024-A are written in
the present tense; however, base your
However, a nonprofit association that is
established, maintained, and funded by a
Instructions for Form 1024-A
-2-
answers on your past, present, and
planned activities.
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.
card. You won't be able to submit Form
1024-A without paying the correct fee.
Language and currency requirements.
User fee amounts are listed in Rev.
Proc. 2020-5, updated annually. For the
current Form 1024-A user fee, go to Rev.
Proc. 2020-5, 2020-1 I.R.B. 241, at
Complete Form 1024-A and attachments
in English. Provide an English translation if Leaving a group exemption. A
your organizational document, bylaws, or
any other attachments are in any other
language.
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.
Division. You can also call 877-829-5500.
Report financial information in U.S.
dollars (specify the conversion rate used).
Combine amounts from within and outside
the U.S. and report the totals on the
financial statements.
What to File
All applicants must complete Parts I
through IX of Form 1024-A plus any
required attachments.
Application for Reinstatement
of Exempt Status and
Retroactive Reinstatement
Purpose of Form
Attachments to Form 1024-A
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
A complete application will include one or
more documents in addition to Form
1024-A.
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
Pay.gov can accommodate only one
uploaded file. Before submitting Form
1024-A, consolidate your attachments into
a single PDF file. Combine your
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
attachments in the following order.
appropriate user fee, even if you did not
previously choose to apply for recognition
of exemption.
Organizing document (required).
Amendments to your organizing
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contributions.
•
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:
document in chronological order (required
if applicable).
•
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.
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
•
Public recognition of tax-exempt status,
Possible exemption from certain state
•
Authorization (if applicable).
•
Supplemental responses (if your
•
taxes,
•
response won't fit in the provided text
field) and any additional
Advance assurance to donors of
Requesting Expedited Review
deductibility of contributions (in certain
cases), and
information you want to provide to support
your request (optional).
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.
Nonprofit mailing privileges, etc.
•
Expedite request (optional).
•
Most organizations operating
Put your name and EIN on each page
under section 501(c)(4) are
TIP
of your supplemental response and
identify the part and line number to which
the information relates.
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/
When to File
2016-30_IRB#RP-2016-41). This
requirement isn’t met by submitting Form
1024-A.
Generally, if you file Form 1024-A within
27 months after the month in which you
were legally formed, and we approve your
application, the effective date of
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.
Tax benefits for certain
recognition of your exempt status will be
your legal date of formation.
homeowners’ associations under
section 528 are available to
TIP
The purpose of the newly created
•
organization is to provide disaster relief to
If you otherwise meet the requirements
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.
victims of emergencies such as floods and for tax-exempt status but don’t meet the
hurricanes.
requirements for recognition from your
date of formation, the effective date of
recognition of your exempt status will be
the date you submitted Form 1024-A
An IRS error has caused delays in
•
review of the application.
User Fee
The law requires payment of a user fee
with each application. You must pay this
1024-A.
How to File
As of January 4, 2021, the IRS requires
that Form 1024-A applications for
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
recognition of exemption be submitted
will provide a 90-day grace period during
which it will continue to accept paper
Payments can be made directly from
your bank account or by credit or debit
Instructions for Form 1024-A
-3-
versions of Form 1024-A. To submit Form
1024-A, you must:
All correspondence between you and
•
No additional information needed. If
our review shows that you meet the
requirements for tax-exempt status under
section 501(c)(4), we’ll send you a
determination letter stating that you’re
exempt under section 501(c)(4).
the IRS concerning Form 1024-A,
including Form 2848.
1. Register for an account on
Your determination letter.
•
Annual information returns (Form 990,
•
2. Enter “1024-A” or “1024” in the
990-EZ, or 990-N) including schedules,
except for the names and addresses of
contributors and other identifying
information about contributors.
search box and select Form 1024-A.
Additional information needed. If we
can’t make a determination without more
information, we’ll write or call you.
Examples of the types of questions you
may be asked are available at IRS.gov/
3. Complete the form.
Filing Assistance
Information not available for public in-
spection. The following items won’t be
open for public inspection.
For help in completing this form or general
questions relating to an exempt
organization, you may access information
Any information relating to a trade
•
sample-questions . If the additional
information you provide shows that you
meet the requirements for exemption, we’ll
send you a determination letter stating that
you’re exempt under section 501(c)(4). If
we determine that you don’t qualify for
exemption, we’ll send you a letter that
explains our position and your appeal
rights.
secret, patent, style of work, or apparatus
that, if released, would adversely affect
you (we must approve withholding this
information).
You may find the following publication
available on IRS.gov helpful:
Pub. 557, Tax-Exempt Status for Your
•
Any other information that would
•
Organization.
Pub. 598, Tax on Unrelated Business
adversely affect national defense (we
must approve withholding this
information).
•
Income of Exempt Organizations.
Pub. 3079, Tax-Exempt Organizations
•
User fee payment information.
•
and Gaming.
Contributors’ names and addresses
•
Pub. 4221-NC, Compliance Guide for
•
Annual Return or Notice While
Your Application Is Pending
and other identifying information about
contributors included with Form 990 or
990-EZ.
Tax Exempt Organizations (other than
501(c)(3) Public Charities and Private
Foundation).
Unless you qualify for an exception from
the requirement to file an annual return or
notice, your filing obligations began as
soon as you were formed. If you have an
annual information return or tax return due
while your Form 1024-A is pending,
complete the return checking the
When applying for tax-exempt status,
you must clearly identify any information
that isn’t open to public inspection by
marking it as “NOT SUBJECT TO PUBLIC
INSPECTION” and include an explanation
of why you’re asking for the information to
be withheld. We will decide whether to
withhold the identified information from
public inspection.
Signature Requirements
An officer, director, trustee, or other official
who is authorized to sign for the
organization must digitally sign Form
1024-A at the end of Part IX. The
“Application Pending” box in the heading,
Item B, and submit the return as indicated
in those instructions.
signature must be accompanied by the
title or authority of the signer and the date.
Making documents available for public
inspection. Both the organization and
the IRS must make the information that is
subject to disclosure available for public
inspection. The public may request a copy
of the information available for public
inspection from us by submitting Form
4506-A. The public may also request
inspection of the information or a copy of
the information directly from you.
You may post the documents required
to be available for public inspection on
your own website. Information returns and
your exemption application materials must
be posted exactly as filed with the IRS.
You may only delete the information that
isn't open for public inspection.
If you post the documents on your
website, you can give any person
requesting copies the website where the
documents may be found, but you don’t
need to provide copies of the information.
However, even if these documents are
posted on your website, you must still
allow public inspection without charge at
your main office during regular business
hours.
Documents aren't considered available
for public inspection on a website if the
otherwise disclosable information is edited
or subject to editing by a third party when
Authorized Representative
If you’re eligible to file a Form 990-N,
e-Postcard, call 877-829-5500 and
request to be set up to allow filing of Form
990-N (note, it takes the IRS up to 6
weeks to update its records before you
can file your Form 990-N).
Form 2848. Upload a completed Form
2848 if you want to authorize a
representative to represent you regarding
your application. An individual authorized
by Form 2848 may not sign the application
unless that person is also an officer,
director, trustee, or other official who is
authorized to sign the application.
You can find information on return filing
requirements and exceptions in Pubs. 557
and 598 and in the instructions to the
annual returns listed in Figure 1.
A Centralized Authorization File
(CAF) number isn’t required to be
listed on Form 2848.
TIP
You may also be required to file
other returns, such as
TIP
employment tax returns or benefit
Form 8821. Upload a completed Form
8821 if you want to authorize us to discuss
your application with the person you have
appointed on that form.
Form 8821 doesn’t authorize your
appointee to advocate your position with
respect to the federal tax laws; to execute
waivers, consents, or closing agreements;
or to otherwise represent you before the
IRS. If you want to authorize an individual
to represent you, use Form 2848.
plan returns, which aren't discussed here.
If a Form 990-series return is due
while your application is pending,
!
CAUTION
complete and submit the return
according to Form 990-series form's
instructions.
Public Inspection
Information available for public in-
spection. If we approve exempt status
under section 501(c)(4), status, the
information that will be open for public
inspection includes the following.
After You Submit Form
1024-A
Unless we approve a request for
expedited processing, we’ll assign and
work your application in the order we
received it.
Your complete Form 1024-A and any
•
supporting documents.
Instructions for Form 1024-A
-4-
posted. To date, the IRS hasn’t approved
any third-party websites for posting.
Form 1024-A to apply for recognition of
exempt status under section 501(c)(4).
Foreign Organizations
Foreign organizations are those that were
created in countries other than the U.S., its
territories, or its possessions. Foreign
organizations may apply for tax-exempt
status on income earned in the U.S. in the
same way that domestic organizations
apply for exempt status. See Language
and currency requirements, earlier.
See Pub. 557 for additional information
Annual filing requirements for an
organization created in a U.S. territory or
possession are similar to those outlined
above for foreign organizations (see
Revenue Procedure 2011-15).
on public inspection requirements.
Figure 1. 990 Series Forms filed
by Exempt Organizations
Specific Instructions
Type of Annual Return Who Should File
Annual returns for foreign organiza-
tions. A foreign organization that obtains
exemption must file an information return
annually (Form 990 or Form 990-EZ).
However, a foreign organization may file
Form 990-N (e-Postcard) instead of Form
990 or Form 990-EZ when its gross
receipts from U.S. source income are
normally $50,000 or less and it hasn't
conducted significant activity in the U.S.
See the Instructions for Form 990 and
Form 990-EZ for further information. A
foreign organization that is subject to
unrelated business income tax must file
Form 990-T.
Form 990, Return of
Organization Exempt
from Income Tax
Section 501(c)(4)
organizations
Form 990-EZ, Short
Form Return of
Organization Exempt
from Income Tax
Section 501(c)(4)
organizations whose
gross receipts during
the year were less
than $200,000 and
total assets at the
end of the year were
less than $500,000
Form 990-T, Exempt
Organization
Business Income Tax
Return
Section 501(c)(4)
organizations that have
gross unrelated
business income of
$1,000 or more
Organizations Created in U.S.
Territories and Possessions
Form 990-N Electronic Section 501(c)(4)
Notice (e-Postcard)
for Tax-Exempt
Organizations Not
Required to File Form
990 or Form 990-EZ
organizations with
gross receipts of
$50,000 or less can
file a Form 990-N if
they choose not to
file a Form 990 or Form
990-EZ instead
Organizations created in possessions and
territories of the U.S. are generally treated
as domestic organizations. If you were
created in a U. S. possession or territory,
you must complete all required parts of
Instructions for Form 1024-A
-5-
Part I
Part I, Line
Part I, Identification of Applicant
1
2
Enter your complete name exactly as it appears in your organizing document, including amendments.
If you have an "in care of" name, enter it here; otherwise, leave this space blank.
3–9
Enter your complete address where all correspondence will be sent. If mail isn't delivered to your street address and you have a P.O. Box, list
your P.O. Box information instead of your street address. For a foreign address, enter your province or state and foreign postal code where
indicated.
10
Employer Identification Number. You must have your own EIN. Enter the 9-digit EIN the IRS assigned to you. If you don't have an EIN, you
must apply for one before submitting your application. You can find out how to apply for an EIN by visiting IRS.gov and searching for “apply for
an EIN.” You may apply for an EIN online or by fax or mail. International applicants may call 267-941-1099 (toll call).
TIP Don't apply for an EIN more than once. If you’re unsure of your EIN or whether you have one, call 877-829-5500 for assistance.
CAUTION! Don’t use the EIN of a related or other organization.
11
12
Month Tax Year Ends. Select the month your tax year (annual accounting period) ends. Your tax year is the 12-month period on which your
annual financial records are based.
TIP Check your bylaws or other rules of operation for consistency with the tax year you enter here.
Person to Contact. Enter the name and title of the person you want us to contact if we need more information. The person to contact may be
an officer, director, trustee, or other individual who is permitted to speak with us according to your bylaws or other rules of operation. Your
person to contact may also be an authorized representative, such as an attorney, certified public accountant, or enrolled agent, for whom
you’re submitting a completed Form 2848 with Form 1024-A.
13
14
15
16
Provide a daytime telephone number for the contact listed on Line 12.
You may provide a fax number for the contact listed on Line 12.
Pay.gov will populate this field with the current user fee for filing Form 1024-A.
If you have a website, enter its complete web address. Also, list any websites maintained on your behalf. The information on your website
should be consistent with the information in your Form 1024-A.
17
Officers, directors, and trustees. Enter the full names, titles, and mailing addresses of your officers, directors, and/or trustees. You may use
the organization's address for mailing. If you have more than five, check the box provided to add more officer, director, and/or trustee
information.
The person who is signing Form 1024-A must be listed within the first five entries of Line 17.
Instructions for Form 1024-A
-6-
Part II
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.
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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
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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
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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
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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.
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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.
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.
Part III
Part III, Line
Part III. Your Activities
REMINDER Answer all questions in this part as they pertain to your past, present, and planned activities.
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Describe completely and in detail your past, present, and planned activities. Your narrative description of activities should be thorough and
accurate because we determine whether you qualify for 501(c)(4) exempt status based on the information in your application.
For each past, present, or planned activity, include information that answers the following questions:
What is the activity?
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Who conducts the activity?
What percentage of your total time is allocated to the activity? (Combined time percentages should add up to 100%)
How is the activity funded (for example, donations, fees, etc.) and what percentage of your overall expenses is allocated to this activity?
How does the activity further your exempt purposes?
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National Taxonomy of Exempt Entities (NTEE) code. An NTEE code is a three-character series of letters and numbers that generally
describe a type of organization. Enter the code from the list of NTEE codes, located in the Appendix A, that best describes you. For more
information and more detailed definitions of these codes developed by the National Center for Charitable Statistics (NCCS), visit the Urban
Institute, NCCS website at nccs.urban.org.
TIP NTEE codes are also used for purposes other than identification of organizations described in section 501(c)(4). Therefore, all codes in
the list don’t necessarily correspond to a section 501(c)(4) purpose.
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Describe any money or time (whether volunteer or paid) you spent or will spend attempting to influence the selection, nomination, election, or
appointment of any person to any federal, state, or local public office or to an office in a political organization.
If you (including any predecessor organization) lost your section 501(c)(3) status due to carrying on propaganda or otherwise attempting to
influence legislation or due to participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public
office, then you will not be treated as an organization described in section 501(c)(4). This rule will not apply if you were a church or
church-affiliated organization described in section 501(h)(5) in the tax year immediately preceding the tax year in which section 501(c)(3)
status was lost.
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You are a successor to another organization if you:
Took or will take over activities previously conducted by another organization,
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Took or will take over 25% or more of the fair market value of the net assets of another organization, or
Were established upon the conversion of an organization from for-profit to nonprofit status.
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A for-profit organization is one in which persons are permitted to have an ownership or partnership interest, such as corporate stock. It
includes sole proprietorships, corporations, and other entities that provide for ownership interests.
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Indicate if you distribute, or plan to distribute, any of your property or funds (such as a distribution of profits) to your shareholders or members
A relationship between you and the recipient organization includes the following situations.
You control the recipient organization, or it controls you through common officers, directors, or trustees, or through authority to approve
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budgets or expenditures.
You and the recipient organization were created at approximately the same time and by the same persons.
You and the recipient organization operate in a coordinated manner with respect to facilities, programs, employees, or other activities.
Persons who exercise substantial influence over you also exercise substantial influence over the recipient organization.
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8a
Answer “Yes” if you make grants, loans, or other distributions (such as goods) to a foreign organization.
8e-g
The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions
based on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive
Orders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are
prohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated
Nationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at
treasury.gov/ofac.
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A foreign country is a country other than the U.S., its territories and possessions, and the District of Columbia.
Instructions for Form 1024-A
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Part III, Line
Part III. Your Activities
9a-c
The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions
based on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive
Orders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are
prohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated
Nationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at
treasury.gov/ofac.
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Answer “Yes” if you are a membership organization formed to own and maintain common green areas, streets, and sidewalks and to enforce
covenants to preserve the appearance of a development.
Answer “Yes” if your membership is limited to employees of a designated person or persons in a particular municipality and your net earnings
will be devoted exclusively to charitable, educational, or recreational purposes.
Part IV
Part IV, Line
Part IV. Compensation and Other Financial Arrangements
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Answer “Yes” if you do or will pay compensation to your officers, directors, trustees, employees, members, or independent contractors.
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A conflict of interest arises when a person in a position of authority over an organization, such as a director, officer, or manager, may benefit
personally from a decision he or she could make. Adoption of a conflict of interest policy is not required to obtain tax-exempt status. However,
by adopting a policy, you will be choosing to put in place procedures that will help you avoid the possibility that those in positions of authority
may receive an inappropriate benefit.
Reasonable compensation is the amount that would ordinarily be paid for like services by like organizations under like circumstances as of the
date the compensation arrangement is made. Establishing and documenting reasonable compensation is important because excessive
compensation may result in excise taxes on both the individual and you. In addition, excessive compensation may jeopardize your tax-exempt
status.
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A fixed payment means a payment that is either a set dollar amount or fixed through a specific formula where the amount doesn’t depend on
discretion. For example, a base salary of $200,000 that is adjusted annually based on the increase in the Consumer Price Index is a fixed
payment.
A nonfixed payment means a payment that depends on discretion. For example, a bonus of up to $100,000 that is based on an evaluation of
performance by the governing board is a nonfixed payment because the governing body has discretion over whether the bonus is paid and the
amount of the bonus.
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Don’t include purchases or sales of goods and services in your normal course of operations that are available to the general public under
similar terms and conditions. Answer “Yes” if any of your officers, directors, or trustees:
Is an officer, director, or trustee in another organization to which you will purchase or sell goods, services, or assets from or to; or
Possesses more than 35% ownership interest in any organization to which you will purchase or sell goods, services, or assets from or to.
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An arm’s length standard exists where the parties have an adverse (or opposing) interest. For example, a seller wants to sell his goods at the
highest possible price, while a buyer wants to buy at the lowest possible price. These are adverse interests.
In negotiating with a person, an adverse interest is assumed if that person is otherwise unrelated to you in the sense of not being in a position
to exercise substantial influence over you or your affairs. If the person is in a position to exercise substantial influence over your affairs, then an
arm’s length standard requires additional precautions to eliminate the effect of the relationship.
Using a conflict of interest policy, information about comparable transactions between unrelated parties, and reliable methods for evaluating
the transaction, are examples of precautions that would help make the negotiation process equivalent to one between unrelated persons.
Fair market value is the price at which property or the right to use property would change hands between a willing buyer and a willing seller,
neither being under any compulsion to buy, sell, or transfer property or the right to use property, and both having reasonable knowledge of
relevant facts.
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Answer “Yes” if any of your officers, directors, or trustees:
Is an officer, director, or trustee in another organization that has a lease, contract, loan, or other agreement with you; or
Possesses more than a 35% ownership interest in any organization that has a lease, contract, loan, or other agreement with you.
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For example, answer “Yes,” if one of your directors is an officer for a section 501(c)(3) organization with whom you have a lease for office
space or if one of your directors owns more than 35% of the voting stock of a corporation to which you made a loan.
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Indicate if you perform any services for any other organization or individual for which you receive a fee.
A joint venture is a legal agreement in which the persons jointly undertake a transaction for mutual profit. Generally, each person contributes
assets and shares risks. Like a partnership, joint ventures can involve any type of business transaction and the persons involved can be
individuals, groups of individuals, companies, or corporations.
Instructions for Form 1024-A
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Part V
Part V
Part V. Financial Data
A. Line
A. Statement of Revenue and Expenses
You must complete the Statement of Revenue and Expenses for a total of 3 years including the current year.
Completed less than 1 year. If you existed less than 1 year, provide projections of your likely income and expenses for your current year and
next 2 years based on a reasonable and good faith estimate of your finances for a total of 3 years financial information.
Completed at least 1 year but fewer than 3. If you’ve existed for more than 1 year but fewer than 3 years, provide your actual income and
expenses for the current year and 1 year prior and projected income and expenses for next year for a total of 3 years financial information.
Completed more than 3 years. If you’ve existed more than 3 years, provide your actual income and expenses for the current year and 2
years prior for a total of 3 years financial information.
CAUTION! We may request financial data for more than 3 years.
Preparing the statement. Prepare the statement using the method of accounting you use in keeping your books and records. Place financial
information for the year you’re filing this form in the column marked Current tax year.
Prepare the statement using the accounting period you entered on Part I, line 11. Enter “0” if a particular revenue or expense doesn’t apply to
you.
Your financial information should reflect your activities described in this application.
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Enter the total gifts, grants, and contributions you receive. Include items of value that you receive as gifts, grants, or contributions. Do not
include membership dues reported in line 2.
Enter the amount you receive from members to provide support to the organization. Do not include payments from members, or on behalf of
members, to purchase admissions, merchandise, services, or use of facilities.
Enter your gross income from dividends, interest, payments received on securities, loans, rents, and royalties that are held for investment
purposes.
Enter your net income from unrelated business activities. Unrelated business income generally is income from any trade or business activity
that is regularly carried on, not conducted with substantially all (at least 85%) volunteer labor, and not related to your exempt purposes. (You
can take this amount from Form 990-T, if filed.)
See Pub. 598 for additional information regarding unrelated business income.
Enter amounts any local tax authority collects from the public on your behalf.
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Enter the value of services or facilities a governmental unit furnishes to you. Use the fair market value of the services or facilities. Don’t include
the value of services or facilities generally provided to the public without charge.
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9
Enter the total income from all sources not reported on lines 1 through 6, or lines 9 and 11. Provide an itemized list showing each type and
amount of income included on this line. Also, briefly describe each type of income.
Enter income from activities that you conduct to further your exempt purposes (excluding amounts listed on other lines). Also, include as gross
receipts the income from activities conducted:
Intermittently (not regularly carried on), such as an occasional auction;
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With substantially all (at least 85%) volunteer labor, such as a car wash;
For the convenience of members, students, patients, officers, or employees, such as a parking lot for a school's students and employees; or
With substantially all contributed merchandise, such as a thrift store.
See Pub. 598 for additional information regarding income that isn’t from an unrelated trade or business.
Gross receipts also includes payment by a governmental unit that may be called a grant but is actually payment for a service or facility for the
use of the government payer, rather than for the direct benefit of the public.
Example. The state government gives a conservation group a grant to study the effects of a new sewage treatment plant on an ecologically
significant woodland area. Although the payment is called a grant, it is actually gross receipts that should be included on Line 9. The payment
is by a governmental unit (state) for a study for its own use, not for the direct benefit of the general public. A for-profit consulting company could
have done the study rather than by the tax-exempt conservation group.
Provide an itemized list of your gross receipts in line 24, describing the sources and amounts of income. For payments by a governmental unit,
list the payer, the purpose of the payment, and the payment amount.t.
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Enter any net gain or loss on the sale of capital assets. Provide an itemized list by asset category (for example, real estate or securities)
showing gross sales, cost or other basis/sales expenses), and gain or loss by asset category in line 24. You may use the format in Figure 2.
Figure 2. Net Gain or Loss On Sales of Capital Assets
Categories
(A) Real Estate
(B) Securities
(C) Other
1. Gross Sales Price of assets
(other than inventory)
by category
2. Less: Cost or other basis and
sales expense
3. Gain or (loss). Subtract line 2
from line 1.
4. Net gain or (loss) — Add line 3 of columns (A), (B), and (C). Enter here and on Form 1024-A, Part IX-A.
Statement of Revenues and Expenses, line 11.
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Enter the total expenses you incur for soliciting gifts, grants, and contributions included on line 1. Include fees paid to professional fund raisers
for soliciting gifts, grants, and contributions.
Instructions for Form 1024-A
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Part V
Part V. Financial Data
14
Enter the total amounts you pay out to both individuals and organizations. Provide an itemized list on line 24, identifying recipients (using letter
designations such as A, B, C, etc., for individuals) a brief description of the purposes or conditions of payments, and the amounts paid.
Maintain (but don’t submit) a list showing the names of recipients associated with each letter designation.
15
Enter total payments you make to or for the benefit of your members. Provide an itemized list in line 25, identifying recipients (using letter
designations), a brief description of the purposes or conditions of payment, and the amounts paid. Do not include any amounts reported on
line 14.
Maintain (but don’t submit) a list showing the names of recipients associated with each letter designation.
Enter the total amount of compensation you pay to your officers, directors, and trustees.
Enter the total amount of salaries you pay to employees (not reported on line 16 above).
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19
Enter your total interest expense for the year. Don’t include mortgage interest treated as an occupancy expense on line 19.
Enter the amount you pay for the use of office space or other facilities, heat, light, power, and other utilities, outside janitorial services,
mortgage interest, real estate taxes, and similar expenses.
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Enter the total depreciation, depletion, and similar expenses you incur.
Enter the total professional fees you pay. Professional fees are amounts charged by individuals and entities that aren’t your employees. They
include fees for professional fundraisers (other than fees included on line 13, above), accounting services, legal counsel, consulting services,
contract management, or any independent contractors.
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Enter any expenses you didn’t include in the lines above, such as for program services. Provide an itemized list in line 24, showing the type
and amount of each significant expense.
B, Line
B. Balance Sheet
Complete the balance sheet for your most recently completed tax year. If you haven’t completed a full tax year, use the most current
information available. Be sure to enter the year-end date for the information provided and not the date you prepare this application. Enter “0” if
a particular asset or liability doesn’t apply to you.
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Enter your total cash in checking and savings accounts, temporary cash investments (money market funds, CDs, treasury bills, or other
obligations that mature in less than 1 year), and petty cash funds.
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Enter your total accounts receivable that arose from the sale of goods and/or performance of services, less any reserve for bad debt.
Enter the amount of materials, goods, and supplies you purchased or manufactured and held to be sold or used in some future period.
Enter the total amount of bonds or notes you issued that will be repaid to you. Provide an itemized list in line 19 that shows the name of the
borrower (using a letter designation), the borrower’s relationship to you, a brief description of the obligation, the rate of return, the due date,
and the amount due.
Maintain (but don’t submit) a list showing the names of borrowers associated with each letter designation.
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Enter the total fair market value of corporate stocks you hold. Provide an itemized list of your corporate stock holdings in line 19.
For stock of closely held corporations, list the name of the corporation, a brief summary of the corporation's capital structure, the number of
shares held, and their value as carried on your books. If such valuation doesn't reflect current fair market value, also include fair market value.
For stock traded on an organized exchange or in substantial quantities over the counter, the schedule should show the name of the
corporation, a description of the stock and the principal exchange on which it is traded, the number of shares held, and their value as carried
on the organization's books.
Enter your total amount of loans (personal and mortgage loans) receivable. Provide an itemized list that identifies each borrower name (using a
letter designation), the borrower’s relationship to you, purpose of loan, repayment terms, interest rate, and original amount of loan. Report
each loan separately, even if more than one loan was made to the same person.
Maintain (but don’t submit) a list showing the names of borrowers associated with each letter designation.
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Enter the total book value of your other investments. Include the total book value of governmental securities (federal, state, and municipal),
buildings, and equipment held for investment purposes. Provide an itemized list in line 19 identifying and reporting the book value of each
building/item of equipment held for investment purposes.
Enter the total book value of buildings and equipment not held for investment purposes. This includes facilities you own and equipment you
use in conducting your exempt activities. Provide an itemized listing of these assets held at the end of the current tax year/period, including the
cost or other basis.
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Enter the total book value of land not held for investment purposes.
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Enter the total book value of any other category of your assets not reported on lines 1 through 9, for example, patents, copyrights, or other
intangible assets. Provide an itemized list of each assets in line 19.
12
Enter the total of accounts your accounts payable to suppliers and others, such as salaries payable, accrued payroll taxes, and interest
payable.
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Enter the total unpaid portion of grants and contributions you committed to pay to other organizations or individuals.
Enter the total of your mortgages and other notes payable outstanding at the end of the current year/period. Provide an itemized list in line 19
showing each note separately and the lender's name, purpose of loan, repayment terms, interest rate, and original amount.
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Enter the total amount of any other liabilities not reported on lines 12 through 14. Provide an itemized list in line 19 of these liabilities, including
the amounts you owe.
Under fund accounting, an organization segregates its assets, liabilities, and net assets into separate funds according to restrictions on the use
of certain assets. Each fund is like a separate entity in that it has a self-balancing set of accounts showing assets, liabilities, equity (fund
balance), income, and expenses. If you don’t use fund accounting, report only the net assets account balances, which include capital stock,
paid-in capital, retained earnings or accumulated income, and endowment funds.
Instructions for Form 1024-A
-11-
Part VI
Part VI, Line
Part VI, Effective Date
1
Use the formation date you listed in Part II, line 2, and the date you submit this electronic form and required user fee payment to determine
whether you’re submitting this application within 27 months of the end of the month in which you were formed.
2
Answer “Yes” if your exempt status was automatically revoked under section 6033(j)(1) for failure to file required annual returns or notices for 3
consecutive years and you’re applying for reinstatement.
Revenue Procedure 2014-11, 2014-3 I.R.B 411, establishes several different procedures for reinstating an organization’s exempt status
depending upon its size, the number of times it’s been automatically revoked, and the timeliness of filing for reinstatement. Review the revenue
procedure to determine which section applies to you.
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Select the section of Revenue Procedure 2014-11 under which you’re applying for reinstatement.
Section 4. Select this section if:
You were eligible to file either Form 990-EZ or Form 990-N for each of the three consecutive years that you failed to file;
This is the first time you have been automatically revoked pursuant to section 6033(j)(1); and
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You’re submitting this application not later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS
posted your name on the Auto-Revocation List at apps.irs.gov/app/eos/.
By selecting this item, you’re also attesting that your failure to file was not intentional and you have put in place procedures to file required
returns or notices in the future.
CAUTION! If your exempt status was automatically revoked more than once, you’re not eligible for reinstatement under Section 4; however,
you may apply for reinstatement under Section 5, Section 6, or Section 7.
Section 5. Select this section if:
You are ineligible to file for reinstatement under Section 4, and
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You’re submitting this application not later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS
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posted your name on the Auto-Revocation List at apps.irs.gov/app/eos/.
By selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have
put in place procedures to file required returns or notices in the future.
Describe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in at
least 1 of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the
failure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices.
Section 6. Select this section if:
You’re applying for reinstatement of your tax-exempt status more than 15 months from the later of the date of the Revocation Letter or the
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date on which the IRS posted your name on the Revocation List Auto-Revocation List at apps.irs.gov/app/eos/.
By selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have
put in place procedures to file required returns or notices in the future.
Describe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in
each of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the
failure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices.
Section 7. Select this section if you’re seeking reinstatement with an effective date of reinstatement of the date of submission of this
application.
Instructions for Form 1024-A
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Part VII
Part VII
Part VII. Annual Filing Requirement
Most organizations must file an annual notice (Form 990 or 990-EZ) or notice (Form 990-N, Electronic Notice (e-Postcard)). Exceptions to this
rule include certain affiliates of a governmental unit. You can find more detailed information about filing requirements and exceptions from the
requirement to file in the Instructions for Form 990.
Unless specifically required to file Form 990 or Form 990-EZ (see the Instructions for Form 990), most organizations that normally have gross
receipts of $50,000 or less may satisfy their filing obligation with the Form 990-N, Electronic Notice (e-Postcard).
CAUTION! If you fail to file a required information return or notice for three consecutive years, your exempt status will be automatically revoked.
1
Answer “Yes” if you’re claiming you are excepted from filing a Form 990-series return or notice and indicate the reason you believe you’re
excepted from filing. See Pub. 557 and Instructions for Form 8940, Request for Miscellaneous Determination, for more information on the
requirements for the various filing exceptions.
Provide information regarding how you meet your requested exception in your narrative description of activities or as part of an uploaded
supplemental response. For example, if you’re claiming exception as an affiliate of a governmental unit based on Rev. Proc. 95-48, you must
demonstrate that your bylaws or other organizational documents states that your board members were appointed by a governmental unit, an
affiliate of a governmental unit, a public official acting in an official capacity, or elected by the public at large, pursuant to local statute or
ordinance. Also include information demonstrating that you meet at least two (2) of the affiliation factors listed in Rev. Proc. 95-48, Section
4.03 and how you meet all of the facts and circumstances detailed in Rev. Proc. 95-48, Section 4.04.
Part VIII
Part VIII
Part VIII. Notification Requirement Under Section 506
Section 506 requires an organization notify the IRS of its intent to operate as a section 501(c)(4) organization. Form 8976, Notice of Intent to
Operate Under Section 501(c)(4), must be submitted electronically at services.irs.gov/datamart/login.do, and requires payment of a user fee at
Pay.gov. You can find more information about section 501(c)(4) notification requirements at irs.gov/form8976.
TIP For certain exceptions to the requirement to submit Form 8976 for organizations in existence as of July 8, 2016, see Rev. Proc. 2016-41
for information regarding the timing for submitting the notification.
1
Answer “Yes” if you submitted Form 8976 within 60 days of your formation date. If you answer “No,” explain why you did not submit the
notification.
Part IX
Part IX
Part IX - Signature
Signature requirements. An officer, director, trustee, or other official who is authorized to sign for the organization must sign Form 1024-A.
The signature must be accompanied by the title or authority of the signer and the date.
TIP The person signing Form 1024-A must be listed as an officer, director, or trustee within the first five entries of Part I, Line 17.
Upload Checklist
Upload checklist
Upload checklist
Documents to upload. Check the boxes to indicate which documents are included in the file you upload with your application.
You must upload a copy of your organizing document and any amendments to it along with a copy of your bylaws, if adopted. The other listed
documents are not required.
Put your name and EIN on each page of your supplemental response and identify the Part and Line number to which the information relates.
Pay.gov can accommodate only one uploaded file. Consolidate your attachments into a single PDF file not to exceed 15MB.
If your PDF file exceeds the 15MB limit, remove any items over the limit and contact IRS Customer Accounts Services at 877-829-5500 for
assistance on how to submit the removed items.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating
to a form or its instructions must be
returns and return information are
confidential, as required by section 6103.
However, certain returns and return
information of tax-exempt organizations
and trusts are subject to public disclosure
and inspection, as provided by section
6104.
Paperwork Reduction Act Notice. We
ask for the information on this form to carry
out the Internal Revenue laws of the
United States. You are required to give us
the information. We need it to ensure that
you are complying with these laws and to
allow us to figure and collect the right
amount of tax.
retained as long as their contents may
become material in the administration of
any Internal Revenue law. Generally, tax
The time needed to complete and file
this form will vary depending on individual
Instructions for Form 1024-A
-13-
circumstances. The estimated burden for
tax exempt organizations filing this form is
approved under OMB control number
1545-0047 and is included in the
estimates shown in the instructions for
their information return.
of these time estimates or suggestions for
making this form simpler, we would be
happy to hear from you. You can send us
Or you can write to:
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
I
Comments and suggestions. If you
have comments concerning the accuracy
Instructions for Form 1024-A
-14-
Appendix A: National Taxonomy of
Exempt Entities (NTEE) Codes
B92
Remedial Reading &
Encouragement
E65
E6A
E70
E80
E86
E90
E91
E92
E99
Organ & Tissue Banks
Pharmacies & Drugstores
Public Health
Health (General & Financing)
Patient & Family Support
Nursing
Nursing Facilities
Home Health Care
Health Care N.E.C.
G99
G9B
Voluntary Health Associations,
Medical Disciplines N.E.C.
Arts, Culture & Humanities
Code
B94
B99
Parent & Teacher Groups
Education N.E.C.
Surgical Specialties
A01
A02
Alliances & Advocacy
Medical Research
Management & Technical
Environment
Assistance
Code
H01
H02
A03
A05
Professional Societies &
Associations
Code
Alliances & Advocacy
C01
C02
Alliances & Advocacy
Management & Technical
Research Institutes & Public
Assistance
Management & Technical
Policy Analysis
Assistance
H03
H05
Professional Societies &
Associations
A11
A12
A19
A20
A23
A24
A25
A26
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
C03
C05
Professional Societies &
Associations
Mental Health & Crisis
Intervention
Code
F01
F02
Research Institute & Public
Policy Analysis
Research Institutes & Public
Policy Analysis
H11
H12
H19
H20
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
Arts & Culture
C11
C12
C19
C20
C27
C30
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
Alliances & Advocacy
Cultural & Ethnic Awareness
Folk Arts
Management & Technical
Assistance
Birth Defects & Genetic Diseases
Art Education
Research
F03
F05
Professional Societies &
Associations
Pollution Abatement & Control
Recycling
Arts & Humanities Councils &
H25
H30
H32
H40
Down Syndrome Research
Cancer Research
Agencies
Research Institutes & Public
A27
A30
A31
A32
A33
A34
A40
A50
A51
A52
A54
A56
Community Celebrations
Media & Communications
Film & Video
Natural Resources Conservation
Policy Analysis
& Protection
Breast Cancer Research
F11
F12
F19
F20
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
C32
Water Resources, Wetland
Conservation & Management
Diseases of Specific Organs
Research
Television
C34
C35
Land Resources Conservation
H41
Eye Diseases, Blindness &
Vision Impairments Research
Printing & Publishing
Radio
Substance Abuse Dependency,
Energy Resources Conservation
Prevention & Treatment
& Development
H42
H43
Ear & Throat Diseases Research
Visual Arts
F21
F22
F30
F31
F32
Substance Abuse Prevention
Substance Abuse Treatment
Mental Health Treatment
Psychiatric Hospitals
C36
C40
Forest Conservation
Heart & Circulatory System
Museums
Diseases & Disorders Research
Botanical, Horticultural &
Art Museums
Landscape Services
H44
H45
H48
H50
Kidney Diseases Research
Lung Diseases Research
Brain Disorders Research
Children’s Museums
History Museums
C41
C42
C50
C60
C99
Botanical Gardens & Arboreta
Garden Clubs
Community Mental Health
Centers
Natural History & Natural
Environmental Beautification
Environmental Education
Environmental N.E.C.
Nerve, Muscle & Bone Diseases
Science Museums
Research
F33
Residential Mental Health
Treatment
A57
A60
A61
A62
A63
A65
A68
A69
A6A
A6B
A6C
A6E
A70
A80
A82
Science & Technology Museums
Performing Art
H51
H54
H60
Arthritis Research
Epilepsy Research
F40
F42
F50
F52
F53
F54
F60
F70
F80
F99
Hot Line & Crisis Intervention
Sexual Assault Services
Addictive Disorders N.E.C.
Smoking Addiction
Animal-Related
Performing Arts Centers
Dance
Allergy-Related Diseases
Code
D01
D02
Research
Alliance & Advocacy
H61
H70
Asthma Research
Ballet
Management & Technical
Digestive Diseases & Disorders
Eating Disorders & Addictions
Gambling Addiction
Theater
Assistance
Research
Music
D03
D05
Professional Societies &
Associations
H80
Specifically Named Diseases
Research
Counseling
Symphony Orchestras
Opera
Mental Health Disorders
Mental Health Associations
Research Institutes & Public
H81
H83
H84
H90
H92
AIDS Research
Singing & Choral Groups
Bands & Ensembles
Performing Arts Schools
Humanities Organizations
Historical Organizations
Policy Analysis
Alzheimer’s Disease Research
Autism Research
Mental Health & Crisis
D11
D12
D19
D20
D30
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
Intervention N.E.C.
Medical Disciplines Research
Volutary Health Associations &
Medical Disciplines
Code
G01
G02
Biomedicine & Bioengineering
Animal Protection & Welfare
Research
Historical Societies & Historic
Wildlife Preservation &
H94
H96
Geriatrics Research
Preservation
Protection
Neurology & Neuroscience
Alliances & Advocacy
A84
A90
A99
Commemorative Events
Arts Service
D31
Protection of Endangered
Species
Research
Management & Technical
H98
H99
H9B
Pediatrics Research
Assistance
D32
D33
D34
D40
D50
D60
D61
D99
Bird Sanctuaries
Arts, Culture & Humanities
Medical Research N.E.C.
Surgical Specialties Research
G03
G05
Professional Societies &
Associations
N.E.C.
Fisheries Resources
Wildlife Sanctuaries
Veterinary Services
Zoos & Aquariums
Animal Services N.E.C.
Animal Training
Education
Research Institute & Public
Crime & Legal-Related
Policy Analysis
Code
Code
I01
I02
G11
G12
G19
G20
G25
G30
G32
G40
G41
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
B01
B02
B03
B05
Alliances & Advocacy
Alliances & Advocacy
Organizations
Management & Technical
Management & Technical
Assistance
Assistance
Animal Related N.E.C.
Birth Defects & Genetic Diseases
Down Syndrome
I03
I05
Professional Societies &
Associations
Professional Society &
Associations
Health Care
Cancer
Research Institutes & Public
Code
Research Institutes & Public
Breast Cancer
Policy Analysis
Policy Analysis
E01
E02
Alliances & Advocacy
Diseases of Specific Organs
I11
I12
I19
I20
I21
I23
I30
I31
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
B11
B12
B19
B20
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
Management & Technical
Eye Diseases, Blindness &
Assistance
Vision Impairments
E03
E05
Professional Societies &
Associations
G42
G43
Ear & Throat Diseases
Crime Prevention
Elementary & Secondary
Heart & Circulator System
Research Institutes & Public
Youth Violence Prevention
Drunk Driving-Related
Correctional Facilities
Schools
Preschools
Diseases & Disorders
Policy Analysis
B21
B24
B25
B28
B29
B30
B40
B41
B42
B43
B50
B60
B70
B80
B82
G44
G45
G48
G50
G51
G54
G60
G61
G70
G80
G81
G83
G84
G90
G92
G94
G96
G98
Kidney Diseases
Lung Diseases
E11
E12
E19
E20
E21
E22
E24
E30
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
Primary & Elementary Schools
Secondary & High Schools
Special Education
Half-Way Houses for Offenders
Brain Disorder
& Ex-Offenders
Nerve, Muscle, & Bone Diseases
Arthritis
Hospitals
I40
Rehabilitation Services for
Offenders
Charter Schools
Community Health Systems
General Hospitals
Vocational & Technical Schools
Higher Education Institutions
Two-Year Colleges
Epilepsy
Allergy Related Diseases
Asthma
I43
I44
I50
I51
I60
I70
I71
I72
I73
I80
I83
I99
Inmate Support
Prison Alternatives
Specialty Hospitals
Administration of Justice
Dispute Resolution & Mediation
Law Enforcement
Ambulatory & Primary Health
Two-Year Colleges
Care
Digestive Diseases & Disorders
Specific Named Disorders
AIDS
Alzheimer’s Diseases
Autism
Medical Disciplines
Biomedicine & Bioengineering
Geriatrics
Neurology & Neuroscience
Pediatrics
Undergraduate Colleges
Graduate & Professional Schools
Adult Education
E31
E32
E40
E42
E50
E60
E61
E62
Group Health Practices
Community Clinics
Reproductive Health Care
Family Planning
Protection Against Abuse
Spouse Abuse Prevention
Child Abuse Prevention
Sexual Abuse Prevention
Legal Services
Public Interest Law
Crime & Legal-Related N.E.C.
Libraries
Student Services
Rehabilitative Care
Health Support
Scholarships & Student Financial
Aid
Blood Banks
B83
B84
B90
Student Sororities & Fraternities
Alumni Associations
Emergency Medical Services &
Transport
Educational Services
-15-
Appendix A: National Taxonomy of Exempt Entities (NTEE) Codes (Continued)
L25
L30
L40
L41
L4A
Housing Rehabilitation
Housing Search Assistance
Temporary Housing
O12
O19
O20
O21
O22
O23
O30
Fundraising & Fund Distribution
Support N.E.C.
Employment
International, Foreign Affairs &
National Security
Code
Code
Youth Centers & Clubs
Boys Clubs
J01
J02
Alliances & Advocacy
Homeless Shelters
Management & Technical
Q01
Q02
Alliances & Advocacy
Hotels (except Casino Hotels) &
Girls Clubs
Assistance
Professional Societies &
Associations
Management & Technical
Motels
Boys & Girls Clubs
J03
Assistance
L4B
L50
Bed and Breakfast Inns
Adult & Child - Matching
Q03
Q05
Professional Societies &
Associations
Homeowners & Tenants
Programs
J05
J11
J12
J19
J20
Single Organization Support
Consumer Lending
Associations
O31
O40
O41
O42
O43
O50
O51
O52
O53
O54
O55
Big Brothers & Big Sisters
Scouting
Research Institutes & Public
L80
L81
L82
Housing Support
Policy Analysis
Fundraising & Fund Distribution
Support N.E.C.
Home Improvement & Repairs
Boy Scouts of America
Q11
Q12
Q19
Q20
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
Housing Expense Reduction
Girl Scouts of the U.S.A.
Camp Fire
Employment Preparation &
Support
Procurement
L99
Housing & Shelter N.E.C.
J21
J22
J30
J32
J33
J40
J99
Vocational Counseling
Job Training
Youth Development Programs
Youth Community Service Clubs
Youth Development - Agricultural
Youth Development - Business
Youth Development - Citizenship
Promotion of International
Public Safety, Disaster
Preparedness & Relief
Code
M01
M02
Understanding
Q21
Q22
International Cultural Exchange
Vocational Rehabilitation
Goodwill Industries
Sheltered Employment
Labor Unions
International Academic
Exchange
Alliances & Advocacy
Q23
Q30
Q31
International Exchange N.E.C.
International Development
Youth Development - Religious
Management & Technical
Leadership
Assistance
Employment N.E.C.
International Agricultural
O99
Youth Development N.E.C.
M03
M05
Professional Societies &
Associations
Food, Agriculture & Nutrition
Development
Human Services
Q32
International Economic
Development
Code
Research Institutes & Public
Code
P01
P02
K01
K02
Alliances & Advocacy
Policy Analysis
Q33
Q35
International Relief
Alliances & Advocacy
Management & Technical
M11
M12
M19
M20
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
International Democracy & Civil
Assistance
Management & Technical
Society Development
Assistance
K03
K05
Professional Societies &
Associations
Q40
Q41
Q42
Q43
Q50
International Peace & Security
Arms Control & Peace
United Nations Associations
National Security
P03
P05
Professional Societies &
Associations
Disaster Preparedness & Relief
Research Institutes & Public
Services
Policy Analysis
Research Institutes & Public
M23
M24
M40
M41
M42
M60
Search & Rescue Squads
Fire Prevention
Policy Analysis
K11
K12
K19
K20
K25
K26
K28
K2A
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
P11
P12
P19
P20
P21
P22
P24
P26
P27
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
International Affairs, Foreign
Safety Education
First Aid
Policy & Globalization
Q51
International Economic & Trade
Policy
Agricultural Programs
Farmland Preservation
Animal Husbandry
Automotive Safety
Human Service Organizations
American Red Cross
Urban League
Public Safety Benevolent
Q70
Q71
International Human Rights
Associations
International Migration &
Farm Bureaus & Granges
M99
Public Safety, Disaster
Refugee Issues
Salvation Army
Other Vegetable (except Potato)
Preparedness & Relief N.E.C.
Q99
International, Foreign Affairs &
National Security N.E.C.
& Melon Farming
Volunteers of America
Recreation & Sports
K2B
Soil Preparation, Planting, &
Cultivating
Young Men’s or Women
Code
Civil Rights, Social Action &
Advocacy
Associations
N01
N02
N03
Alliances & Advocacy
Employment Services
K2C
K30
K31
K34
K35
K36
K40
K50
K6A
K6B
K6C
K6D
K6E
K6F
Wineries
P28
P29
P30
P31
P32
P33
P40
P42
P43
Neighborhood Centers
Thrift Shops
Food Programs
Food Banks & Pantries
Congregate Meals
Soup Kitchens
code
Professional Societies &
Children & Youth Services
Adoption
R01
R02
R03
R05
Alliances & Advocacy
Organizations
Associations
N05
Research Institutes & Public
Policy Analysis
Foster Care
Child Day Care
Management & Technical
Assistance
Meals on Wheels
Nutrition
Home Economics
Meat Markets
N11
N12
N19
N20
N2A
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
Professional Societies &
Associations
Family Services
Single Parent Agencies
Research Institutes & Public
Family Violence Shelters,
Policy Analysis
Camps
Services
Confectionery & Nut Stores
Caterers
R11
R12
R19
R20
R22
R23
R24
R25
R26
R28
R30
R40
R60
R61
R62
R63
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
RV (Recreational Vehicle) Parks
P44
P45
In-Home Assistance
& Campgrounds
Family Services for Adolescent
Mobile Food Services
Drinking Places
N2B
N30
Recreational and Vacation
Parents
Camps (Except Campgrounds)
Civil Rights
P46
P47
P50
P51
P52
P58
P60
P61
P62
P70
Family Counseling
Pregnancy Centers
Personal Social Services
Financial Counseling
Transportation Assistance
Gift Distribution
Physical Fitness & Community
Snack Nonalcoholic Beverage
Minority Rights
Disabled Persons’ Rights
Womens’ Rights
Seniors’ Rights
Lesbian & Gay Rights
Childrens’ Rights
Recreational Facilities
Bars
N31
N32
N40
Community Recreational Centers
Parks & Playgrounds
K90
K91
Limited-Service Restaurants
Supermarkets & Other Grocery
(except Convenience) Stores
Sports Training Facilities,
Agencies
K92
K93
K94
K95
Convenience Stores
N50
N52
N60
N61
N62
N63
N64
N65
N66
N67
Recreational Clubs
Fairs
Fruit & Vegetable Markets
All Other Specialty Food Stores
Emergency Assistance
Travelers’ Aid
Intergroup & Race Relations
Voter Education & Registration
Civil Liberties
Amateur Sports
Fishing & Hunting
Basketball
Food (Health) Supplement
Victims’ Services
Stores
Residential Care & Adult Day
K96
Warehouse Clubs &
Supercenters
Programs
Reproductive Rights
Right to Life
P71
P73
P74
P75
Adult Day Care
Group Homes
Hospices
Baseball & Softball
Soccer
K97
K98
K99
Food Service Contractors
Full-Service Restaurants
Censorship, Freedom of Speech
& Press
Football
Food, Agriculture & Nutrition
R67
R99
Right to Die & Euthanasia
Supportive Housing for Older
Racquet Sports
N.E.C.
Adults
Civil Rights, Social Action &
Swimming & Other Water
Advocacy N.E.C.
Housing & Shelter
P76
P7A
Homes for Children &
Adolescents
Recreation
Community Improvement &
Capacity Building
Code
Code
N68
N69
N6A
N70
N71
N72
N80
N99
Winter Sports
Residential Intellectual &
Developmental Disability
Facilities (Group Homes,
Intermediate Care Facilities &
Hospitals)
L01
L02
Alliances & Advocacy
Equestrian
Management & Technical
Golf
Assistance
Amateur Sports Competitions
Olympics
S01
S02
Alliances & Advocacy
L03
L05
Professional Societies &
Associations
Management & Technical
P80
Centers to Support the
Independence of Specific
Populations
Special Olympics
Professional Athletic Leagues
Recreation & Sports N.E.C.
Assistance
Research Institutes & Public
S03
S05
Professional Societies &
Associations
Policy Analysis
P81
P82
Senior Centers
L11
L12
L19
L20
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
Research Institutes & Public
Developmentally Disabled
Youth Development
Policy Analysis
Centers
Code
O01
O02
S11
S12
S19
S20
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
P83
P84
P85
P86
Womens’ Centers
Housing Development,
Alliances & Advocacy
Ethnic & Immigrant Centers
Homeless Centers
Construction & Management
Management & Technical
L21
L22
L24
Low-Income & Subsidized Rental
Assistance
Community & Neighborhood
Housing
Blind & Visually Impaired
O03
O05
O11
Professional Societies &
Associations
Development
Centers
Senior Citizens’ Housing &
Retirement Communities
S21
S22
Community Coalitions
P87
P88
P99
Deaf & Hearing Impaired Centers
LGBT Centers
Research Institutes & Public
Neighborhood & Block
Independent Housing for People
Policy Analysis
Associations
with Disabilities
Human Services N.E.C.
Single Organization Support
-16-
Appendix A: National Taxonomy of Exempt Entities (NTEE) Codes (Continued)
S30
S31
Economic Development
U03
U05
Professional Societies &
Associations
V37
V99
Labor Studies
X70
X80
Hinduism
Urban & Community Economic
Social Science N.E.C.
Religious Media &
Development
Research Institutes & Public
Communications
Religious Film & Video
Religious Television
Religious Printing & Publishing
Religious Radio
Interfaith Coalitions
Religion Related, N.E.C.
Public & Societal Benefit
Policy Analysis
S32
S40
S41
Rural Economic Development
Business & Industry
X81
X82
X83
X84
X90
X99
Code
W01
W02
U11
U12
U19
U20
U21
U30
U31
U33
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
Alliances & Advocacy
Chambers of Commerce &
Management & Technical
Business Leagues
Assistance
S43
S46
S47
S50
S80
S81
S82
S99
Small Business Development
Boards of Trade
General Science
W03
W05
Professional Societies &
Associations
Marine Science & Oceanography
Physical & Earth Sciences
Astronomy
Real Estate Associations
Nonprofit Management
Community Service Clubs
Womens’ Service Clubs
Mens’ Service Clubs
Research Institutes & Public
Mutual & Membership Benefit
Policy Analysis
Code
Y01
Y02
Chemistry & Chemical
W11
W12
W19
W20
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
Alliances & Advocacy
Engineering
Management & Technical
U34
U36
U40
U41
U42
U50
Mathematics
Assistance
Geology
Community Improvement &
Government & Public
Y03
Y05
Professional Societies &
Associations
Capacity Building N.E.C.
Engineering & Technology
Computer Science
Engineering
Administration
W22
Public Finance, Taxation &
Monetary Policy
Philanthropy, Volunteerism &
Grantmaking Foundations
Code
T01
T02
Research Institutes & Public
Policy Analysis
W24
W30
Citizen Participation
Biological & Life Sciences
Y11
Y12
Y19
Y20
Y22
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
Research
Military & Veterans’
Alliances & Advocacy
Organizations
U99
Science & Technology N.E.C.
Management & Technical
W40
W50
W60
W61
W70
W80
W90
W99
Public Transportation Systems
Telecommunications
Financial Institutions
Credit Unions
Social Science
Insurance Providers
Assistance
Code
V01
V02
Local Benevolent Life Insurance
T03
T05
Professional Societies &
Associations
Associations
Alliances & Advocacy
Y23
Y24
Y25
Mutual Insurance Companies &
Associations
Research Institutes & Public
Management & Technical
Leadership Development
Public Utilities
Consumer Protection
Public & Societal Benefit N.E.C.
Policy Analysis
Assistance
Supplemental Unemployment
T11
T12
T19
T20
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
V03
V05
Professional Societies &
Associations
Compensation
State-Sponsored Workers’
Compensation Reinsurance
Organizations
Research Institutes & Public
Policy Analysis
Private Grantmaking
Religion-Related
V11
V12
V19
V20
V21
V22
V23
V24
V25
V26
V30
V31
V32
V33
V34
V35
V36
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Foundations
Y30
Y33
Pension & Retirement Funds
Code
X01
X02
T21
T22
T23
T30
T31
T40
T50
Corporate Foundations
Teachers’ Retirement Fund
Alliances & Advocacy
Private Independent Foundations
Private Operating Foundations
Public Foundations
Associations
Management & Technical
Social Science
Y34
Employee-Funded Pension
Trusts
Assistance
Anthropology & Sociology
Economics
X03
X05
Professional Societies &
Associations
Y35
Y40
Y41
Y42
Y43
Multi-Employer Pension Plans
Fraternal Societies
Community Foundations
Volunteerism Promotion
Behavioral Science
Political Science
Research Institutes & Public
Policy Analysis
Fraternal Beneficiary Societies
Domestic Fraternal Societies
Philanthropy, Charity &
Volunteerism Promotion
X11
X12
X19
X20
X21
X22
X30
X40
X50
Single Organization Support
Fundraising & Fund Distribution
Support N.E.C.
Christianity
Population Studies
Law & Jurisprudence
Interdisciplinary Research
Black Studies
T70
T90
T99
Federated Giving Programs
Named Trusts N.E.C.
Voluntary Employees Beneficiary
Associations (Non-Government)
Y44
Voluntary Employees Beneficiary
Associations (Government)
Philanthropy, Voluntarism &
Grantmaking Foundations N.E.C.
Protestant
Women’s Study
Y50
Y99
Cemeteries
Science & Technology
Roman Catholic
Judaism
Ethnic Studies
Mutual & Membership Benefit
Urban Studies
Code
U01
U02
N.E.C.
Islam
Buddhism
International Studies
Gerontology
Alliances & Advocacy
Management & Technical
Assistance
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