Lomake 1028 Ohjeita
Ohjeet lomakkeeseen 1028, poikkeuksen tunnustamista koskeva hakemus sisäisen tulokoodin 521 §:n nojalla
Syyskuu 2006
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- Lomake 1028 - Poikkeuksen tunnustaminen sisäisen tulokoodin 521 §:n nojalla
Department of the Treasury
Internal Revenue Service
Instructions for Form 1028
(Rev. September 2006)
Application for Recognition of Exemption Under Section 521 of the Internal
Revenue Code
representative to act in person or by
correspondence. Send the power of
ruling recognizing its exemption under
section 521 of the Internal Revenue Code
Section references are to the Internal
Revenue Code unless otherwise noted.
attorney with the application when you file of 1986 or corresponding provisions of
it. Use Form 2848, Power of Attorney and
Declaration of Representative, or Form
8821,Tax Information Authorization, for
this purpose.
prior law.
General Instructions
Keep a copy of the completed
application form in your permanent
records.
F. User Fees for Exempt
Organization Ruling and
Determination Requests
The Internal Revenue Service is required
to collect a fee from any organization
seeking an IRS determination of its
exempt status as an organization
described in section 521. A fee also
applies to any exempt organization’s
request for a private letter ruling.
D. Attachments
A. Who May Use This Form
Every attachment should state that it
relates to Form 1028 and identify the
applicable part and line item number. The
attachments should also show the
organization’s name, address, and
employer identification number (EIN), and
be on 81/2’’ x 11’’ paper.
Form 1028 may be used by a farmers’
cooperative to apply for recognition of
exempt status under section 521. A
farmers’ cooperative, as defined in
section 521, is an association of farmers,
fruit growers, or persons with similar
occupations that is organized and
operated on a cooperative basis.
The nonrefundable fee must be
submitted with the application or ruling
request. Otherwise, the request will be
returned without any action being taken
on it.
In addition to the required documents
and statements, include any additional
information citing court decisions, rulings,
opinions, etc., that may help to speed the
processing of the application. Generally,
attachments in the form of tape
B. Where To File
Send the completed application, all
required information, and Form 8718,
User Fee for Exempt Organization
Determination Letter Request, with the
appropriate user’s fee, to the address
shown in the Instructions to Form 8718.
Soon after we receive the application, you
will be advised of the Internal Revenue
Service’s determination and of the annual
returns that the organization will be
required to file.
The fees are shown in Form 8718,
which is used to transmit both the
recordings are not accepted unless
accompanied by a transcript.
appropriate fee and the application or
ruling request. User fees are subject to
change. Check our website at www.irs.
gov and type “User Fee” in the keyword
box, or call Customer Account Services at
1-877-829-5500 for current information.
E. Annual Return
An organization that is recognized as
exempt from income tax under section
521 must file an annual return on Form
1120-C, U.S. Income Tax Return for
Cooperative Associations. An
organization will not be considered
exempt, even though it operates within
the provisions of sections 521 and 1381
through 1388, unless it files this
C. Power of Attorney
Specific Instructions
If an agent or attorney will represent the
organization, you must file a power of
attorney, specifically authorizing the
Part I—Identification
application or has previously received a
Line 1a—Organization’s Name. Enter
the organization’s name as it appears in
its organizing documents, including
amendments. If the organization will be
operated under another name, show that
name in parentheses.
Make sure the application is complete. Remember to...
1.
2.
Complete all parts of the application.
Show the employer identification number (EIN):
a. If the organization has one, put it on line 1b.
b. If the organization doesn’t have an EIN, you must apply for one (see the Specific
Instructions for Part I, line 1b).
Enclose financial statements (see the Specific Instructions for Part IV):
a. Current year (must include the period that is within 60 days of the application’s filing
date) and 3 preceding years.
b. Detailed breakdown of receipts and expenditures — no lump sums.
Include a conformed copy of the complete organizing instrument and a copy of the
bylaws.
Line 1b—Employer Identification
Number (EIN). Enter the organization’s
EIN. If the organization does not have an
EIN, it must apply for one. An EIN can be
applied for:
• Online—Click on the EIN link at www.
irs.gov/businesses/small. The EIN is
issued immediately once the application
information is validated.
• By telephone at 1-800-829-4933 from
8:00 a.m. to 8:00 p.m. in the local time
zone.
• By mailing or faxing Form SS-4,
Application for Employer Identification
Number.
3.
4.
a. An organizing instrument means:
1) Articles of incorporation
a) Signed by the incorporators, and
b) Signed by an appropriate government official, or
2) Constitution of articles of association (signed).
b. A conformed copy is one that agrees with the original and all amendments to it.
Enclose Form 8718 and appropriate user fee (see General Instruction F).
Have the application signed by one of the following:
a. An officer,
5.
6.
b. A director, or
If the organization has not received its
EIN by the time the return is due, enter
“Applied for” in the space for the EIN. For
more details, see Pub. 583.
c. A person having power of attorney (submit the power of attorney too).
Give the name and phone number of someone we can call during normal business
hours if we need additional information (Part I, line 3).
7.
Cat. No. 17139Y
purchase more than 50% of their supplies
and equipment through the cooperative
during the cooperative’s tax year.
lease of premises, from investment in
securities, or from the sale or exchange of
capital assets constitutes income from
sources other than patronage.
Also include in the schedule the total
amount of per-unit retain allocations other
than those reflected in cost of sales on
line 3b and the total amount of written
notices of allocation other than those
reflected on line 16. (See sections 1382
and 1388.)
Part II—Type of Entity and
Organizational Documents
One of the basic requirements for
exemption is that the organization be
“organized” for one or more exempt
purposes. If the organization does not
have an organizing instrument, it will not
qualify for exempt status.
None of the documents submitted in
support of this application, including
organizational documents, will be
returned.
Instead of the originals, submit
“conformed” copies of these documents.
A “conformed” copy is one that agrees
with the original document and all of its
amendments. If the copies are not signed,
they must be accompanied by a
declaration signed by an officer
authorized to sign for the organization,
certifying that they are complete and
accurate copies of the original
Part IV—Financial Data
The statement of receipts and
expenditures and the balance sheets
must be completed for the current year
and each of the 3 immediately preceding
years (or for the time the organization has
existed if less than 4 years). We may
request financial data for more than 4
years if circumstances warrant. All
financial information for the current year
must cover the period beginning on the
first day of your organization’s established
annual accounting period and ending on
any day which is within 60 days of the
date of the application. If the date of the
application is less than 60 days after the
first day of the current accounting period,
no financial information is required for the
current year. Financial information is
required for the 3 preceding years
regardless of the current year
requirements. Please note that if no
financial information is required for the
current year, the preceding year’s
financial information can end on any day
which is within 60 days of the date of the
application.
You may reproduce page 4 of the form
and complete the financial data for each
required year. Attach the financial data for
all required years to the application.
The statements should be consistent
with the method of accounting the
organization uses in maintaining its books
and records.
Line 3b—Cost of Goods Sold. Include
per-unit retain allocations paid to patrons
in money, qualified written notices of
allocation, or other property (except
nonqualified per-unit retain certificates)
and the amount paid to patrons in money
or other property (except per-unit retain
certificates) to redeem nonqualified
per-unit retain certificates. (See sections
1382 and 1388.)
Line 16—Patronage Dividends. In the
attached schedule, show the amount of
patronage dividends paid to patrons in
money, qualified written notices of
allocation, or other property (except
non-qualified written notices of allocation)
and the amount paid to patrons in money
or other property (except written notices
of allocation) to redeem nonqualified
written notices of allocation. (See sections
1382 and 1388 and the related
regulations.)
documents.
Chemically or photographically
reproduced copies of articles of
incorporation showing the certification of
an appropriate government official need
not be accompanied by a declaration.
Paperwork Reduction Act Notice. We
ask for the information on this form to
carry out the Internal Revenue laws of the
United States. If you want your
organization to be recognized as
tax-exempt by the IRS, you are required
to give us this information. We need it to
determine whether the organization
meets the legal requirements for
tax-exempt status.
Part III—Activities and
Operational Information
Lines 17 through 19. The information
requested on lines 17 through 19 must be
completed for the current year and each
of the 3 immediately preceding years (or
for the time the organization has existed if
less than 4 years). The requested
information for the current year must
cover the period beginning on the first day
of your organization’s established annual
accounting period and ending on any day
which is within 60 days of the date of the
application. If the date of the application is
less than 60 days after the first day of the
current accounting period, no information
is required for the current year.
Requested information is required for the
3 preceding years regardless of the
current year requirement. Please note
that if no information is required for the
current year, the preceding year’s
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
retained as long as their contents may
become material in the administration of
any Internal Revenue law. Generally, tax
returns and return information are
confidential, as required by section 6103.
The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated average
time is:
Line 15—Other Expenditures. In the
attached schedule for other expenditures,
include a breakdown for nonpatronage
distributions paid as dividends on capital
stock and nonpatronage distributions
made on a patronage basis. This
Recordkeeping . . . . . . . . . 44 hr., 14 min.
Learning about the law or
the form . . . . . . . . . . . . . .
Preparing the form . . . . . . .
Copying, assembling, and
sending the form to the IRS
1 hr., 44 min.
4 hr., 23 min.
information period can end on any day
which is within 60 days of the date of the
application.
32 min.
breakdown should include only
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler,
we would be happy to hear from you. You
can write to the Internal Revenue Service,
Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6406, Washington, DC
20224. Do not send the tax form to this
address. Instead, see Where To File on
page 1.
Definitions. The term “producer” means
an individual or corporation engaged in
farming as a business receiving income
based on farm production rather than
fixed compensation. For example, a
corporation leases its land to a tenant
farmer who agrees to pay a rental fee
based on a percentage of the farm crops
produced. Both the landowner and the
tenant farmer qualify as producers.
distributions of earnings derived from
business done for the United States
Government or any of its agencies or
income from sources other than
patronage, but only to the extent such
amounts are paid in the same manner
provided for patronage dividends below.
The term “income from sources other
than patronage” means incidental income
derived from sources not directly related
to the marketing, purchasing, or service
activities of the cooperative association.
For example, income derived from the
“Current and active” producers are
patrons of a cooperative who market
more than 50% of their products or
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