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Obrazac 1024-A Upute

Upute za obrazac 1024-A (Rev. Siječanj 2021.)

Upute za obrazac 1024-A, Zahtjev za priznavanje izuzeća u skladu s člankom 501 (c) (4) Zakona o unutarnjim prihodima

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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  
Future Developments . . . . . . . . . . . . 1  
How To Get Forms and  
Publications . . . . . . . . . . . . . . . 1  
General Instructions . . . . . . . . . . . . . 2  
Answers . . . . . . . . . . . . . . . . . . . . 2  
Purpose of Form . . . . . . . . . . . . . . . 3  
What to File . . . . . . . . . . . . . . . . . . 3  
When to File . . . . . . . . . . . . . . . . . . 3  
How to File . . . . . . . . . . . . . . . . . . 3  
Filing Assistance . . . . . . . . . . . . . . . 4  
Signature Requirements . . . . . . . . . . 4  
Authorized Representative . . . . . . . . 4  
After You Submit Form 1024-A . . . . . . 4  
Public Inspection . . . . . . . . . . . . . . . 4  
Foreign Organizations . . . . . . . . . . . 5  
Specific Instructions . . . . . . . . . . . . . 5  
Part I . . . . . . . . . . . . . . . . . . . . . . 6  
Part II . . . . . . . . . . . . . . . . . . . . . . 7  
Part III . . . . . . . . . . . . . . . . . . . . . . 8  
Part IV . . . . . . . . . . . . . . . . . . . . . 9  
Part V . . . . . . . . . . . . . . . . . . . . . 10  
Part VI . . . . . . . . . . . . . . . . . . . . 12  
Part VII . . . . . . . . . . . . . . . . . . . . 13  
Part VIII . . . . . . . . . . . . . . . . . . . . 13  
Part IX . . . . . . . . . . . . . . . . . . . . 13  
Upload Checklist . . . . . . . . . . . . . . 13  
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.  
To subscribe, visit IRS.gov/Charities.  
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)  
using Pay.gov.  
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.  
Codes . . . . . . . . . . . . . . . . . 15  
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.  
Sign up at IRS.gov/Charities to receive  
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  
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  
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  
fee through Pay.gov when you file Form  
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  
electronically online at Pay.gov. The IRS  
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  
on our website at IRS.gov/EO.  
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.  
1
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  
-7-  
 
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  
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  
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.  
3
4
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.  
1
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?  
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?  
2
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.  
3
4
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.  
5
You are a successor to another organization if you:  
Took or will take over activities previously conducted by another organization,  
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.  
5a  
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.  
7
8
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  
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.  
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.  
9
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  
-8-  
 
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.  
10  
11  
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  
1
Answer “Yes” if you do or will pay compensation to your officers, directors, trustees, employees, members, or independent contractors.  
1a  
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.  
1b  
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.  
2
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.  
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.  
3
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.  
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.  
4
5
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  
-9-  
 
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.  
1
2
3
4
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.  
5
6
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.  
7
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;  
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.  
11  
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.  
13  
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  
-10-  
 
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).  
16  
17  
18  
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.  
20  
21  
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.  
22  
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.  
1
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.  
2
3
4
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.  
5
6
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.  
7
8
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.  
9
Enter the total book value of land not held for investment purposes.  
10  
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.  
13  
14  
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.  
15  
17  
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.  
2a  
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  
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  
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 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  
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  
-12-  
 
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  
comments from IRS.gov/FormComments.  
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  
-17-