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Form 1024 Utasítások

A 1024-es formanyomtatványra vonatkozó utasítások, a mentesség elismerésére irányuló kérelem az 501. szakasz a) vagy a belső bevételi kódex 521. szakasza szerint

Rev. január 2022

Kapcsolódó űrlapok

  • Form 1024 - A mentesség elismerésének kérelme az 501. szakasz a) pontja szerint
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 1024  
(Rev. January 2022)  
Application for Recognition of Exemption Under Section 501(a) or Section 521 of  
the Internal Revenue Code  
Section references are to the Internal Revenue  
Code unless otherwise noted.  
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.  
Your answers must provide sufficient  
detail about your past, present, and  
planned activities to demonstrate that  
you're described in the subsection of  
501(c), 501(d), or section 521 under which  
you are seeking recognition of exemption.  
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 exempt  
purpose(s).  
Note. Keep a copy of the completed Form  
1024 in the organization’s permanent  
records.  
Future Developments  
For the latest information about  
developments related to Form 1024 and  
its instructions, such as legislation  
enacted after they were published, go to  
What's New  
Organizations filing Form 1024,  
Application for Recognition of Exemption  
Under Section 501(a) or Section 521 of  
the Internal Revenue Code, must  
Reminder  
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.  
complete and submit their Form 1024  
application electronically (including paying  
the correct user fee) using Pay.gov.  
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  
Organizations requesting  
determinations under subsections 501(c)  
security numbers on this form. Documents (11), (14), (16), (18), (21), (22), (23), (26),  
subject to disclosure include supporting  
information filed with the form and  
correspondence with the IRS about the  
filing.  
(27), (28), (29) or section 501(d)  
previously submitted letter applications,  
but now are required to submit the  
Past, present, and planned activities.  
Many items on Form 1024 are written in  
the present tense; however, base your  
answers on your past, present, and  
planned activities.  
electronic Form 1024. Organizations  
requesting determination under section  
521 may also submit the electronic Form  
1024 instead of Form 1028, Application for  
Recognition of Exemption Under Section  
521 of the Internal Revenue Code. Form  
1024 has been revised accordingly.  
Phone Help  
If you have questions and/or need help  
completing Form 1024, please call  
877-829-5500. This toll-free telephone  
service is available Monday through  
Friday.  
Language and currency requirements.  
Complete Form 1024 and attachments in  
English. Provide an English translation if  
your organizational document, bylaws, or  
any other attachments are in any other  
language.  
Report financial information in United  
States dollars (specify the conversion rate  
used). Combine amounts from within and  
outside the United States and report the  
totals on the financial statements.  
General Instructions  
Email Subscription  
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.  
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.  
Purpose of Form  
Don't use Form 1024 if you are  
applying under Section 501(c)(3)  
!
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:  
CAUTION  
or Section 501(c)(4). Instead, use  
“You” and “us.” Throughout these  
instructions and Form 1024, 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.  
Form 1023-EZ, Form 1023, or Form  
1024-A.  
Form 1024 is used by most types of  
organizations to apply for recognition of  
exemption under section 501(a) or section  
521.  
Download forms, instructions, and  
Answers  
publications.  
Form 1024 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 the  
subsection you applied. Answer questions  
completely. If an explanation provided for  
an earlier question also applies to a later  
question, your response to the later  
question may simply refer to your previous  
answer.  
Order IRS products online.  
Certain organizations aren't required to  
apply for tax-exempt status; however, they  
may wish to file Form 1024 to receive a  
determination letter of IRS recognition of  
their section 501(c) status in order to  
Research your tax questions online.  
Search publications by topic or  
keyword.  
Use the online Internal Revenue Code,  
regulations, or other official guidance.  
obtain certain incidental benefits such as:  
View Internal Revenue Bulletins (IRBs)  
Public recognition of tax-exempt status,  
Possible exemption from certain state  
published since 1995.  
Sign up at IRS.gov/Charities to receive  
taxes,  
local and national tax news by email.  
Mar 03, 2022  
Cat. No. 47909G  
Advance assurance to donors of  
victims of emergencies such as floods and recognition of your exempt status will be  
deductibility of contributions (in certain  
cases), and  
hurricanes.  
the date you submitted Form 1024.  
An IRS error has caused delays in  
For exceptions and special rules,  
including automatic extensions, see Pub.  
557.  
Nonprofit mailing privileges, etc.  
review of the application.  
Group exemption. Don't use Form 1024  
to apply for a group exemption. We may  
issue a group exemption to a central  
organization recognizing, on a group  
basis, the 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.  
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.  
How To File  
As of January 3, 2022, the IRS requires  
that Form 1024 applications for  
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  
versions of Form 1024 (and letter  
Payments can be made directly from  
your bank account or by credit or debit  
card. You won't be able to submit Form  
1024 without paying the correct fee.  
Leaving a group exemption. A  
subordinate organization under a group  
exemption can use Form 1024 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.  
applications from organizations previously  
required to submit in that format). To  
submit Form 1024, you must:  
User fee amounts are listed in Rev.  
Proc. 2022-5, updated annually. For the  
current Form 1024 user fee, go to  
1. Register or have previously  
Division. You can also call 877-829-5500.  
registered for an account on Pay.gov.  
2. Enter “Form 1024” or “1024” in the  
search box and select Form 1024.  
What To File  
3. Complete the form.  
All applicants must complete Parts I  
through VIII of Form 1024 and must  
provide any required attachments.  
Application for Reinstatement  
of Exempt Status and  
Filing Assistance  
For help in completing this form or general  
questions relating to exempt  
Retroactive Reinstatement  
Attachments to Form 1024  
If your tax-exempt status was  
organizations, you may access  
A complete application will include one or  
more documents in addition to Form 1024.  
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 and pay the appropriate  
user fee, even if you did not previously  
choose to apply for recognition of  
exemption.  
information on our website at IRS.gov/EO.  
You may find the following publications  
available on IRS.gov.helpful.  
Pay.gov can accommodate only one  
uploaded file. Before submitting Form  
1024, consolidate your attachments into a  
single PDF file. Combine your  
Pub. 557, Tax-Exempt Status for Your  
Organization.  
Pub. 598, Tax on Unrelated Business  
attachments in the following order.  
Income of Exempt Organizations.  
Pub. 3079, Tax-Exempt Organizations  
Organizing document (required).  
Amendments to your organizing  
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,  
2014-3 I.R.B. 411 at IRS.gov/IRB2014-3  
for details, including additional  
and Gaming.  
document in chronological order (required  
if applicable).  
Pub. 4221-NC, Compliance Guide for  
Tax Exempt Organizations (Other than  
501(c)(3) Public Charities and Private  
Foundations).  
Bylaws or other rules of operation and  
amendments (if adopted).  
Form 2848, Power of Attorney and  
Signature Requirements  
Declaration of Representative (if  
applicable).  
An officer, director, trustee, or other official  
who is authorized to sign for the  
Form 8821, Tax Information  
requirements for retroactive reinstatement.  
Authorization (if applicable).  
organization must digitally sign Form 1024  
at the end of Part VIII. The signature must  
be accompanied by the title or authority of  
the signer and the date.  
Requesting Expedited Review  
Supplemental responses (if your  
response won't fit in the provided text  
field) and any additional information you  
want to provide to support your request  
(optional).  
We generally review applications for  
exemption in the order we receive them.  
We expedite processing of an application  
only where a written request presents a  
compelling reason for processing the  
application ahead of others. Even if your  
request for expedited processing is  
approved, this does not mean your  
application will be immediately approved  
or denied. Expedited processing means  
that it will be assigned to a specialist for  
review ahead of applications received  
earlier in time. Circumstances generally  
warranting expedited processing include  
the following.  
Authorized Representative  
Form 2848. Upload a completed Form  
Expedite request (optional). Put your  
name and EIN on each page of your  
supplemental response and identify the  
part and line number to which the  
information relates.  
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.  
When To File  
Generally, if you file Form 1024 within 27  
months after the month in which you were  
legally formed, and we approve your  
application, the effective date of  
A Centralized Authorization File  
(CAF) number isn't required to be  
listed on Form 2848.  
TIP  
A grant to the applicant is pending and  
recognition of your exempt status will be  
your legal date of formation.  
the failure to secure the grant may have an  
adverse impact on the organization's  
ability to continue operations.  
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.  
If you otherwise meet the requirements  
for tax exempt status but don't meet the  
requirements for recognition from your  
date of formation, the effective date of  
The purpose of the newly created  
organization is to provide disaster relief to  
Instructions for Form 1024  
-2-  
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.  
If a Form 990-series return is due  
while your application is pending,  
complete and submit the return  
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  
posted. To date, the IRS hasn't approved  
any third-party websites for posting.  
!
CAUTION  
according to Form 990-series form's  
instructions.  
Public Inspection  
After You Submit Form 1024  
Information available for public in-  
spection. If we approve exempt status  
under section 501(a) or section 521, the  
information that will be open for public  
inspection includes the following.  
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 and any  
No additional information needed. If  
our review shows that you meet the  
requirements for tax-exempt status, we'll  
send you a determination letter stating that  
you're exempt.  
supporting documents.  
All correspondence between you and  
the IRS concerning Form 1024, including  
Form 2848.  
See Pub. 557 for additional information  
on public inspection requirements.  
Your determination letter.  
Annual information returns (Form 990,  
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/  
Foreign Organizations  
990-EZ, or 990-N) including schedules,  
except for the names and addresses of  
contributors and other identifying  
information about contributors.  
Foreign organizations are those that were  
created in countries other than the United  
States, its territories, or its possessions.  
Foreign organizations may apply for  
tax-exempt status on income earned in the  
United States in the same way that  
domestic organizations apply for exempt  
status. See Language and currency  
requirements, earlier.  
Information not available for public in-  
spection. The following items won't be  
open for public inspection.  
Any information relating to a trade  
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  
either section 501(a) or section 521. 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).  
Contributions by U.S. residents to  
foreign organizations generally  
!
CAUTION  
aren't deductible. Tax treaties  
Any other information that would  
between the United States and certain  
foreign countries provide specific limited  
exceptions.  
adversely affect national defense (we  
must approve withholding this  
information).  
User fee payment information.  
Annual Return or Notice While  
Your Application Is Pending  
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 United  
States. 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.  
Contributors' names and addresses  
and other identifying information about  
contributors included with Form 990 or  
990-EZ.  
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 is pending,  
Form 990-T.  
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.  
complete the return checking the  
“Application Pending” box in the heading,  
Item B, and submit the return as indicated  
in those instructions.  
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.  
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 delete only the information that  
isn't open for public inspection.  
Organizations created in U.S. territo-  
ries and possessions. Organizations  
created in possessions and territories of  
the United States are generally treated as  
domestic organizations. If you were  
created in a U.S. possession or territory,  
you must complete all required parts of  
Form 1024 to apply for recognition of  
exempt status.  
Annual filing requirements for an  
organization created in a U.S. territory or  
possession are similar to those outlined  
above for foreign organizations (see Rev.  
Proc. 2011-15).  
Note: It takes the IRS up to 6 weeks to  
update its records before you can file your  
Form 990-N.  
You can find information on return filing  
requirements and exceptions in Pubs. 557  
and 598.  
You may also be required to file  
other returns, such as  
TIP  
employment tax returns or benefit  
plan returns, which aren't discussed here.  
Instructions for Form 1024  
-3-  
information on your website should be  
consistent with the information in your  
Form 1024.  
section 521 is automatically treated as a  
corporation rather than a partnership.  
Specific Instructions  
Part I. Identification of  
Copy of organizing document (articles  
of organization and operating agree-  
ment (if adopted) and any amend-  
ments). Instead of articles of  
Applicant  
Line 1. Enter your complete name exactly  
as it appears in your organizing document,  
including amendments.  
Line 17. Officers, directors, and trust-  
ees. 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.  
incorporation, an LLC's organizing  
document is its state-approved articles of  
organization.  
Line 2. If you have an “in care of” name,  
enter it here; otherwise, leave this space  
blank.  
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  
The person who is signing Form 1024  
must be listed within the first five entries of  
line 17.  
Lines 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.  
Part II. Organizational Structure  
You must be a corporation, limited liability  
company, unincorporated association, or  
trust to be tax exempt. Sole  
authority. The document must be an exact  
copy of what is on file with your state.  
proprietorships, partnerships, or loosely  
affiliated groups of individuals aren't  
eligible.  
Line 10. Employer Identification Num-  
ber (EIN). 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  
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  
Line 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.  
searching for “apply for an EIN.” You may  
apply for an EIN online or by fax or mail.  
International applicants may call  
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  
267-941-1099 (toll call).  
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.  
Don't apply for an EIN more than  
once. If you're unsure of your EIN  
or whether you have one, call  
TIP  
877-829-5500 for assistance.  
currently govern yourself.  
Copy of organizing document (articles  
of incorporation and any amend-  
ments). 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  
If you're an LLC with a tax-exempt  
Don't use the EIN of a related or  
other organization.  
organization as its sole member  
and you want to be treated as a  
TIP  
!
CAUTION  
disregarded entity, don't file an exemption  
application.  
Line 11. 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.  
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.  
Line 12. 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.  
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.  
Line 13. Provide a daytime telephone  
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  
number for the contact listed on line 12.  
Line 14. You may provide a fax number  
for the contact listed on line 12.  
Line 15. Pay.gov will populate this field  
with the current user fee for filing Form  
1024.  
currently govern yourself.  
Bylaws may be considered an  
organizing document only if they  
include the required elements  
TIP  
Limited liability company. A limited  
liability company (LLC) that files its own  
exemption application and is recognized  
as exempt under either section 501(a) or  
Line 16. If you have a website, enter the  
complete web address. Also, list any  
websites maintained on your behalf. The  
listed above.  
Instructions for Form 1024  
-4-  
If you're a trust (other than a trust  
we determine whether you qualify for  
exempt status based on the information in  
your application.  
For each past, present, or planned  
activity, include information that answers  
the following questions:  
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.  
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  
What is the activity?  
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.  
non-charitable interests expired.  
Who conducts the activity?  
What percentage of your total time is  
Line 3. 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.  
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?  
501(c)(15) - Mutual Insurance Compa-  
nies or Associations. If you are applying  
under section 501(c)(15), provide the  
following in addition to your narrative  
description of activities:  
For purposes of completing this  
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.  
application, you're formed under the laws  
of a foreign country if you aren't formed  
under the laws of the Unites States, its  
territories and possessions, federally  
recognized Indian tribal or Alaska native  
governments, or the District of Columbia.  
Whether you're a member of a  
controlled group of corporations as  
defined in section 831(c)(2)(C)(ii).  
(Disregard section 1563(b)(2)(B) in  
determining whether the organization is a  
member of a controlled group.)  
If your trust agreement continues  
to provide for distributions for  
!
CAUTION  
non-charitable interests, you won't  
Line 4. 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.  
qualify for tax-exempt status.  
Line 2. Formation date. The date you  
enter should be consistent with your  
organizing document.  
Note. You would be considered a  
member of a controlled group of  
corporations if you were not exempt from  
tax under section 501(a). In applying  
section 1563(a), use a “more than 50%”  
stock ownership test to determine whether  
the applicant or any other corporation is a  
member of a controlled group.  
If you're a corporation, enter the date  
that your articles of incorporation were  
filed and approved by the appropriate  
authority.  
Part III. Your Activities  
Reminder. Answer all questions in this  
part as they pertain to your past, present,  
and planned activities.  
If you're an LLC, enter the date that the  
appropriate authority filed your articles of  
organization or other organizing  
document.  
If you are a such a member, include in  
the following table the total amount  
received by you and all other members of  
the controlled group. If not, include only  
the amounts that relate to you.  
Line 1. Describe completely and in detail  
your past, present, and planned activities.  
Your narrative description of activities  
should be thorough and accurate because  
If you're an unincorporated association,  
enter the date that your organizing  
document was adopted by the signatures  
of at least two individuals.  
(a) Current Year  
From __________  
To __________  
3 Prior Tax Years  
(b)  
(c)  
(d)  
__________  
__________  
__________  
1. Direct written premiums *  
2. Reinsurance assumed **  
3. Reinsurance ceded **  
4. Net written premiums  
((line 1 plus line 2) minus line 3)  
*1. In addition to other direct written premiums, include on line 1 the full amount of any prepaid or advance premium in the year the prepayment is received.  
For example, if a $5,000 premium for a 3-year policy was received in the current year, include the full $5,000 amount in the Current Year column.  
**2 and **3. If you entered an amount on line 2 or 3, upload a copy of the reinsurance agreement into which you have entered.  
and Medicaid Services (CMS) and the  
inured since the later of your date of  
formation or March 23, 2010;  
501(c)(29) - CO-OP Health Insurance  
Issuers. If you are applying under section  
501(c)(29) as a qualified nonprofit health  
insurance issuer (QNHII), provide the  
following in addition to your narrative  
description of activities:  
fully executed Loan Agreement with CMS.  
No substantial part of your activities  
2. The following representations:  
constitutes, or has constituted since the  
later of your date of formation or March 23,  
2010, carrying on propaganda, or  
otherwise attempting to influence  
legislation; and  
Except to the extent allowed by section  
1322(c)(4) of the Patient Protection and  
Affordable Care Act, no part of your net  
earnings inures to the benefit of any  
private shareholder or individual, or has so  
1. Upload a copy of both the Notice of  
Award issued by Centers for Medicare  
Instructions for Form 1024  
-5-  
You do not participate or intervene in  
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)  
Line 8. If you should cease operations as  
a tax-exempt organization, explain to  
whom your assets will be distributed.  
(including the publishing or distributing of  
statements) any political campaign on  
behalf of (or in opposition to) any  
candidate for public office, nor have you  
so participated or intervened since the  
later of your date of formation or March 23,  
2010.  
Line 9. Answer “Yes” if you provide or will  
provide insurance through a third party or  
provide the insurance yourself.  
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. If you make grants, loans,  
Line 10. Answer “Yes” if you make  
grants, loans, or other distributions (such  
as goods) to a foreign organization. A  
relationship between you and the recipient  
organization includes the following  
situations.  
Line 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 Appendix A,  
that best describes you. For more  
distributions, or you provide goods or  
services to a foreign organization or  
engage in activities in a foreign country,  
you are responsible to know whether an  
OFAC sanctions program applies and  
whether your activities require a license  
from OFAC to engage in a transaction that  
otherwise would be prohibited.  
You control the recipient organization,  
or it controls you through common  
officers, directors, or trustees, or through  
authority to approve budgets or  
expenditures.  
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.urba.org.  
You and the recipient organization were  
created at approximately the same time  
and by the same persons.  
You and the recipient organization  
NTEE codes are also used for  
Part IV. Compensation and  
Other Financial Arrangements  
Line 1. Answer “Yes” if you pay or will  
pay compensation to your officers,  
directors, trustees, employees, members,  
or independent contractors.  
Line 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  
operate in a coordinated manner with  
respect to facilities, programs, employees,  
or other activities.  
purposes other than identification  
of organizations described in  
TIP  
section 501(a) or section 521. Therefore,  
all codes in the list don't necessarily  
correspond to a section 501(a) or section  
521 purpose.  
Persons who exercise substantial  
influence over you also exercise  
substantial influence over the recipient  
organization.  
Line 3. 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.  
Lines 10d–10f. 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  
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.  
Line 4. You are a successor to another  
organization if you:  
Took or will take over activities  
campaign against terrorist financing, all  
U.S. persons, including U.S.-based  
charities, are prohibited from dealing with  
persons (individuals and entities)  
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  
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. If you make grants, loans,  
Were established upon the conversion  
of an organization from for-profit to  
nonprofit status.  
Line 4a. 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.  
distributions, or you provide goods or  
services to a foreign organization or  
engage in activities in a foreign country,  
you are responsible to know whether an  
OFAC sanctions program applies and  
whether your activities require a license  
from OFAC to engage in a transaction that  
otherwise would be prohibited.  
Line 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.  
Line 5. Answer “Yes” if you have  
members and enter the requested  
information.  
Line 11. A foreign country is a country  
other than the United States, its territories  
and possessions, and the District of  
Columbia.  
Line 6. 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 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  
Lines 11a–11c. The Office of Foreign  
Assets Control (OFAC) of the U.S.  
Line 7. Answer “Yes” if you have or will  
issue stock as a means of indicating  
ownership by your members or others.  
Enter the requested information.  
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  
discretion over whether the bonus is paid  
and the amount of the bonus.  
Instructions for Form 1024  
-6-  
Line 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:  
Line 5. A joint venture is a legal  
Line 3. Enter your gross income from  
dividends, interest, payments received on  
securities, loans, rents, and royalties that  
are held for investment purposes.  
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.  
Line 4. 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. Special rules apply to  
Is an officer, director, or trustee in  
another organization from or to which you  
will purchase or sell goods, services, or  
assets; or  
Part V. Financial Data  
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.  
Possesses more than 35% ownership  
interest in any organization to which you  
will purchase or sell goods, services, or  
assets.  
organizations described in section 501(c)  
(7), (9), or (17). In addition, unrelated  
business income can be generated by  
assets you acquire with debt  
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.  
(“debt-financed income”). (You can take  
this amount from Form 990-T, if filed.)  
Completed less than 1 year. If you  
existed less than 1 year, provide  
See Pub. 598 for additional information  
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.  
regarding unrelated business income.  
Line 5. Enter amounts any local tax  
authority collects from the public on your  
behalf.  
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  
Line 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.  
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.  
eliminate the effect of the relationship.  
Line 7. Enter the total income from all  
sources not reported on lines 1 through 6,  
or lines 9, and line 11. Provide an itemized  
list showing each type and amount of  
income included on this line. Also, briefly  
describe each type of income.  
Using a conflict of interest policy,  
information about comparable  
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.  
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.  
Line 9. 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:  
We may request financial data for  
more than 3 years.  
!
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.  
CAUTION  
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.  
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,  
Line 3. Answer “Yes” if any of your  
students, patients, officers, or employees,  
such as a parking lot for a school's  
students and employees; or  
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  
With substantially all contributed  
merchandise, such as a thrift store.  
Your financial information should reflect  
your activities described in this  
application.  
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.  
Possesses more than a 35% ownership  
interest in any organization that has a  
lease, contract, loan, or other agreement  
with you.  
Line 1. 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 on line 2.  
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.  
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.  
Note. 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  
Line 4. Indicate if you perform any  
services for any other organization or  
individual for which you receive a fee.  
Instructions for Form 1024  
-7-  
grant, it is actually gross receipts that  
should be included on Line 9.  
Provide an itemized list of your gross  
receipts on 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.  
Line 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 on line 24.  
You may use the format in Figure 2.  
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.  
Figure 2. Net Gain or Loss On Sales of Capital Assets  
Category  
(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 3 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.  
janitorial services, mortgage interest, real  
estate taxes, and similar expenses.  
Line 13. Enter the total expenses you  
incur for soliciting gifts, grants, and  
Line 3. Enter the amount of materials,  
goods, and supplies you purchased or  
manufactured and held to be sold or used  
in some future period.  
contributions included on line 1. Include  
fees paid to professional fundraisers for  
soliciting gifts, grants, and contributions.  
Line 20. Enter the total depreciation,  
depletion, and similar expenses you incur.  
Line 4. Enter the total amount of bonds or  
notes you issued that will be repaid to you.  
Provide an itemized list on line 19 that  
shows the name of the borrower (using a  
letter designation), the borrower's  
Line 21. 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  
Line 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.  
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.  
management, or any independent  
contractors.  
Maintain (but don't submit) a list  
showing the names of recipients  
Line 22. Enter any expenses you didn't  
include in the lines above, such as for  
program services. Provide an itemized list  
on line 24, showing the type and amount  
of each significant expense.  
associated with each letter designation.  
Line 5. Enter the total fair market value of  
corporate stocks you hold. Provide an  
itemized list of your corporate stock  
holdings on line 19.  
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.  
Line 15. Enter total payments you make  
to or for the benefit of your members.  
Provide an itemized list on line 24,  
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.  
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.  
Maintain (but don't submit) a list  
showing the names of recipients  
associated with each letter designation.  
Line 16. Enter the total amount of  
compensation you pay to your officers,  
directors, and trustees.  
Line 6. Enter your total amount of loans  
(personal and mortgage loans) receivable.  
Provide an itemized list on line 19 that  
identifies each borrower name (using a  
letter designation), the borrower's  
Line 1. Enter the total interest and non-  
interest-bearing 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), change funds,  
and petty cash funds.  
Line 17. Enter the total amount of  
salaries you pay to employees (not  
reported on line 16 above).  
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.  
Line 18. Enter your total interest expense  
for the year. Don't include mortgage  
interest treated as an occupancy expense  
on line 19.  
Line 2. Enter your total accounts  
receivable that arose from the sale of  
goods and/or performance of services,  
less any reserve for bad debt.  
Line 19. Enter the amount you pay for the  
use of office space or other facilities, heat,  
light, power, and other utilities, outside  
Instructions for Form 1024  
-8-  
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.  
Part VI. Reinstatement After  
Automatic Revocation  
Line 7. 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 on line 19  
Line 1. 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  
Section 6. Select this section if:  
identifying and reporting the book value of  
each building/item of equipment held for  
investment purposes.  
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  
reinstatement.  
Rev. Proc. 2014-11, 2014-3 I.R.B 411,  
provides procedures for seeking  
reinstatement of 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.  
Line 8. 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 on line 19 of  
these assets held at the end of the current  
tax year/period, including the cost or other  
basis.  
Auto-Revocation List at  
By selecting Section 6, 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.  
Line 1a. Select the section of Rev. Proc.  
2014-11 under which you're applying for  
reinstatement.  
Line 9. Enter the total book value of land  
Describe how you exercised ordinary  
not held for investment purposes.  
business care and prudence in  
Line 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 asset on  
line 19.  
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  
Section 4. Select this section if:  
You were eligible to file either Form  
990-EZ or Form 990-N for each of the 3  
consecutive years that you failed to file;  
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.  
This is the first time you have been  
automatically revoked pursuant to Section  
6033(j)(1); and  
Line 12. Enter the total of your accounts  
payable to suppliers and others, such as  
salaries payable, accrued payroll taxes,  
and interest payable.  
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  
Section 7. Select this section if you're  
seeking reinstatement with an effective  
date of reinstatement of the date of  
submission of this application.  
Line 13. Enter the total unpaid portion of  
grants and contributions you committed to  
pay to other organizations or individuals.  
By selecting Section 4, 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.  
Line 14. Enter the total of your mortgages  
and other notes payable outstanding at  
the end of the current year/period. Provide  
an itemized list on line 19 showing each  
note separately and the lender's name,  
purpose of loan, repayment terms, interest  
rate, and original amount.  
Part VII. Annual Filing  
Requirements  
Most organizations must file an annual  
information return (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  
If your exempt status was  
automatically revoked more than  
!
CAUTION  
once, you're not eligible for  
Line 15. Enter the total amount of any  
other liabilities not reported on lines 12  
through 14. Provide an itemized list on  
line 19 of these liabilities, including the  
amounts you owe.  
If the organization doesn’t use fund  
accounting, report only the “net assets”  
account balances, such as capital stock,  
paid-in capital, and retained earnings or  
accumulated income.  
reinstatement under Section 4; however,  
you may apply for reinstatement under  
Section 5, Section 6, or Section 7.  
information about filing requirements and  
exceptions from the requirement to file in  
the Instructions for Form 990.  
Section 5. Select this section if:  
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).  
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  
Line 17. 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  
Note. Organizations exempt under  
section 501(d) use Form 1065, U.S.  
Return of Partnership Income, to satisfy  
their annual filing requirement.  
By selecting Section 5, 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.  
Organizations exempt under section 521  
use Form 1120-C, U.S. Income Tax  
Return for Cooperative Associations, to  
satisfy their annual filing requirements.  
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.  
Describe how you exercised ordinary  
business care and prudence in  
If you fail to file a required  
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  
information return or notice for 3  
!
CAUTION  
consecutive years, your exempt  
status will be automatically revoked.  
Instructions for Form 1024  
-9-  
organization must sign Form 1024. The  
signature must be accompanied by the  
title or authority of the signer and the date.  
organization to be recognized as tax  
exempt by the IRS, you are required to  
give us this information. We need it to  
determine whether the organization meets  
the legal requirements for tax-exempt  
status.  
The organization isn’t required to  
provide the information requested on a  
form that is subject to the Paperwork  
Reduction Act unless the form displays a  
valid OMB control number. Books or  
records relating to a form or its instructions  
must be retained as long as their contents  
may become material in the administration  
of any Internal Revenue law. The rules  
governing the confidentiality of the Form  
1024 application are covered in section  
6104.  
Line 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.  
The person signing Form 1024  
must be listed as an officer,  
TIP  
director, or trustee within the first  
five entries of Part I, Line 17.  
Upload Checklist  
Documents to upload. Check the boxes  
to indicate which documents are included  
in the file you upload with your application.  
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 state that your  
board members were appointed by a  
governmental unit, an affiliate of a  
For your application to be complete,  
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 documents in the  
upload checklist are optional unless  
required for a complete response to a  
question.  
Put your name and EIN on each page  
of your supplemental response and  
identify the Part and Line number to which  
the information relates.  
The time needed to complete and file  
this form will vary depending on individual  
circumstances.  
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  
The estimated average times are:  
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.  
Pay.gov can accommodate only one  
uploaded file. Consolidate your  
attachments into a single PDF file not to  
exceed 15MB.  
Part VIII. Signature  
Signature Requirements  
Paperwork Reduction Act Notice. We  
ask for the information on this form to carry  
out the Internal Revenue laws of the  
United States. If you want your  
An officer, director, trustee, or other official  
who is authorized to sign for the  
Taxpayer Burden for Exempt Organizations  
Learning about  
the law or the  
form  
3 hr., 2 min.  
47 min.  
Preparing and  
sending the form  
to the IRS  
5 hr., 35 min.  
51 min.  
Form 1024  
Parts I–III  
Part IV  
Sch. A  
Sch. C  
Sch. D  
Sch. E  
Sch. F  
Sch. G  
Sch. H  
Sch. I  
Sch. J  
Sch. K  
Recordkeeping  
26 hr., 1 min.  
1 hr., 40 min.  
2 hr., 52 min.  
57 min.  
4 hr., 4 min.  
1 hr., 40 min.  
2 hr., 23 min.  
1 hr., 54 min.  
1 hr., 40 min.  
5 hr., 30 min.  
2 hr., 23 min.  
3 hr., 21 min.  
18 min.  
12 min.  
18 min.  
18 min.  
6 min.  
6 min.  
6 min.  
30 min.  
21 min.  
13 min.  
22 min.  
20 min.  
8 min.  
7 min.  
7 min.  
36 min.  
6 min.  
6 min.  
8 min.  
9 min.  
Don’t send Form 1024 to this address.  
Comments and suggestions. If you  
have comments concerning the accuracy  
of these time estimates or suggestions for  
making Form 1024 simpler, we would be  
happy to hear from you.  
Line 2. Describe the property to which  
Instead, see Where To File, earlier.  
you hold or will hold title.  
Line 3. Answer “Yes” if you turn over the  
entire amount of your income, less  
expenses, to your parent organization.  
The type of distribution is immaterial. It  
could be termed a dividend on stock or  
given some other description. What is  
important is that the income must be  
distributed to the exempt organization. A  
mere obligation to use the income for the  
parent's benefit doesn't satisfy this  
requirement.  
Schedule A  
Organizations described in  
section 501(c)(2) or 501(c)  
(25) --Title holding corporations  
or trusts  
You can send us comments from  
Or you can write to the  
Internal Revenue Service  
Line 1. Provide the requested information  
on each organization for which you hold  
title to property. Also indicate the number  
and types of shares of your stock that are  
held by each.  
Tax Forms and Publications Division  
1111 Constitution Ave. NW, IR-6526  
Washington, DC 20224  
Instructions for Form 1024  
-10-  
Often, an exempt parent occupies  
realty that the title-holding company owns.  
The exempt parent generally doesn't pay  
rent. In this situation, the statutory  
requirement that income be paid over to  
the parent is satisfied if the title-holding  
company turns over whatever income is  
available.  
members by bargaining collectively with  
their employers to secure better working  
conditions, wages, and similar benefits.  
members, interest-free loans, assigning  
exclusive franchise areas, operation of a  
real estate multiple listing system, or  
operation of a credit reporting agency.  
Agricultural and horticultural  
organizations are connected with raising  
livestock, cultivating land, raising and  
harvesting crops or aquatic resources,  
cultivating useful or ornamental plants,  
and similar pursuits.  
Line 4. Answer “Yes” if you restrict or will  
restrict your membership to individuals,  
firms, associations, and/or corporations,  
each representing a different trade,  
business, occupation, or profession, and  
organized for the purpose of exchanging  
information on business prospects.  
Explain in detail.  
If you answer “No,” state the purpose  
for which the excess is or will be retained.  
Schedule C.  
Line 4. Answer “Yes” if you engage or will  
engage in any activities other than holding  
title to property and collecting income  
therefrom. Describe the activities in detail.  
Organizations described in  
section 501(c)(6) --Business  
leagues, chambers of  
commerce, etc.  
Line 5. Answer “Yes” if you market or will  
market a specific product(s) and/or  
brand(s) within an industry. Identify the  
specific product(s) and/or brand(s) and  
explain in detail how you market them.  
Line 5. Check the appropriate box below  
to indicate the section under which you  
are applying.  
Line 1. Select your type of organization  
Line 6. Answer “Yes” if you limit or will  
limit your activities to users of a specific  
product within an industry. Explain in  
detail.  
from the list.  
Line 5a. Answer “Yes” if your  
shareholders or beneficiaries are  
permitted to dismiss your investment  
adviser upon a majority vote.  
If you answer “No,” explain why your  
shareholders or beneficiaries aren't  
permitted to dismiss your investment  
adviser upon a majority vote of your  
shareholders or beneficiaries.  
A business league, in general, is an  
association of persons having some  
common business interest, the purpose of  
which is to promote that common interest  
and not to engage in a regular business of  
a kind ordinarily carried on for profit. Trade  
associations and professional  
Line 7. Answer “Yes” if you operate or will  
operate a listing or referral system. Explain  
in detail.  
associations are considered business  
leagues.  
A chamber of commerce is usually  
composed of the merchants and traders of  
a city.  
A board of trade often consists of  
persons engaged in similar lines of  
business. For example, a nonprofit  
organization formed to regulate the sale of  
a specified agricultural commodity to  
assure equal treatment of producers,  
warehouse workers, and buyers is a board  
of trade.  
Schedule D  
Line 5b. Answer “Yes” if your  
Organizations described in  
shareholders or beneficiaries are  
permitted to terminate their interest in you  
by selling or exchanging their stock to any  
organization described in section 501(c)  
(25)(C) so long as the sale or exchange  
does not increase the number of your  
shareholders or beneficiaries above 35, or  
by having their stock or interest redeemed  
by you after they provide you 90 days  
notice.  
section 501(c)(7) --Social clubs  
Line 1. Answer “Yes” if personal contact,  
commingling, and fellowship exist among  
members. If not, explain.  
Line 2. Answer “Yes” if you conduct  
activities such as take-out food sales,  
liquor sales, operation of a gas station,  
parking garage, barber shop, etc.  
Describe these activities and indicate the  
percentage of your time and resources  
devoted to them.  
If you answer “No,” explain why your  
shareholders or beneficiaries aren't  
permitted to terminate their interest in you  
in such a way.  
Chambers of commerce and boards of  
trade usually promote the common  
Line 3. Answer “Yes” if you have entered  
or will enter into any contract or agreement  
for the management or operation of your  
property and/or activities, such as  
economic interests of all the commercial  
enterprises in a given trade community.  
Line 5c. Answer “Yes” if you hold or will  
hold interests in partnerships or real estate  
trusts. Describe the interests in detail.  
A real estate board consists of  
members interested in improving the  
business conditions in the real estate field.  
It isn't organized for profit and no part of  
the net earnings inures to the benefit of  
any private shareholder or individual.  
restaurants, pro shops, lodges. Describe  
any written or oral arrangements that you  
made or intend to make, with whom you  
have or will have such arrangements, how  
the terms are or will be negotiated at arm's  
length, and how you determine you pay no  
more than fair market value or you are  
paid at least fair market value.  
Line 5d. Answer “Yes” if you make or will  
make mortgage loans. Describe the loans  
in detail.  
Line 5e. Answer “Yes” if you hold  
property through a corporation,  
partnership, or trust. Identify the  
corporation, partnership, or trust and  
describe the property held.  
The Internal Revenue Code specifically  
defines professional football leagues as  
exempt organizations under section  
501(c)(6). They are exempt whether or not  
they administer a pension fund for football  
players.  
Line 4. Answer “Yes” if gross receipts  
from your activities will include amounts  
paid by non-members for goods and  
services. Explain in detail.  
Schedule B.  
Line 2. Describe your members' common  
business interests.  
Organizations described in  
section 501(c)(5) --Labor,  
agricultural, or horticultural  
organizations  
Line 5. Answer “Yes” if non-members,  
other than guests of members, are  
Line 3. Describe any services you  
perform or will perform for members or  
others. You must show that your purpose  
is the improvement of business conditions.  
This isn't established by evidence of  
particular services that provide a  
permitted or will be permitted to use the  
club facilities or participate in or attend any  
functions or activities conducted by you.  
Describe the functions or activities in  
which there has been or will be  
Line 1. Select your type of organization  
from the list.  
convenience or economy to individual  
members in their businesses, such as  
advertising that carries the name of  
non-member participation or admittance.  
A labor organization is an association  
of workers who have combined to protect  
and promote the interests of their  
Instructions for Form 1024  
-11-  
or whether you are requesting an earlier  
effective date.  
Line 6. Enter the figure for the current  
Schedule F  
year and each of the prior tax years.  
Organizations described in  
section 501(c)(9) --Voluntary  
employees' beneficiary  
associations  
Line 7b. You may be eligible for  
consideration for relief from the  
requirement that you file Form 1024 within  
27 months of formation if you can  
establish that you acted reasonably and in  
good faith, and that granting an extension  
won’t prejudice the interests of the  
government  
Describe in detail your reasons for filing  
late, how you discovered your failure to  
file, any reliance on professional advice or  
advice from the IRS, and any other  
information you believe will support your  
request for relief. Also, you may want to  
provide a comparison of (1) what your  
aggregate tax liability would be if you had  
filed this application within the 27-month  
period with (2) what your aggregate  
liability would be if you were exempt as of  
your formation date.  
Line 7. Enter the figure for the current  
year and each of the prior tax years.  
Line 8. Answer “Yes” if your charter,  
bylaws, other governing instrument, or any  
written policy statement contain any  
provision that provides for discrimination  
against any person on the basis of race,  
color, or religion. Identify where this  
provision is located; whether or not it will  
be kept; and if you have such a provision  
that will be repealed, deleted, or otherwise  
stricken from your requirements, state  
when this will be done.  
Line 1. Describe in detail the benefits you  
provide or will provide. For each benefit  
include the account, duration, eligibility  
requirements, and the circumstances that  
will entitle a recipient to payment of the  
benefit.  
Line 2. Answer “Yes” if you provide or will  
provide deferred compensation benefits,  
property or malpractice insurance, loans  
(other than loans at times of disaster or  
whole life insurance policy loans), savings  
plans, reimbursement of commuting  
expenses, or benefits similar to those  
provided by a pension, stock bonus or  
profit sharing plan. Describe these  
benefits in detail.  
Line 9. Answer “Yes” if you restrict or will  
restrict your membership to members of a  
particular religion. Explain in detail.  
Line 9a. Answer “Yes” if you are an  
auxiliary of a section 501(c)(8) fraternal  
beneficiary society. Provide the name and  
EIN of the organization.  
We may consider the following factors.  
You failed to file because of intervening  
Line 3. Provide the requested information  
for each plan as of the last day of the most  
recent plan year. If you have more than  
one plan, at the end of this form, upload a  
separate schedule.  
Line 9b. Answer “Yes” if you, in good  
faith, limit your membership to the  
members of a particular religion in order to  
further the teachings or principles of that  
religion and not to exclude individuals of a  
particular race or color.  
events beyond your control.  
You exercised reasonable diligence,  
but you weren’t aware of the filing  
requirements. (The complexity of your  
filing and experience in these matters may  
be taken into consideration.)  
Line 4. State the number of persons, if  
any, other than employees and their  
dependents (for example, the proprietor of  
a business whose employees are  
members of the association) who are  
entitled to receive benefits.  
You reasonably relied on written advice  
Schedule E  
from us.  
You reasonably relied on the advice of  
Organizations described in  
section 501(c)(8) or 501(c)  
(10) --Fraternal beneficiary  
societies, orders, or  
a qualified tax professional who failed to  
file or advise you to file Form 1024.  
You filed the required Form 990 series  
Line 5. Answer “Yes” if any employees or  
classes of employees are entitled to  
benefits to which other employees or  
classes of employees are not entitled.  
Explain in detail.  
returns consistent with your requested  
status.  
associations.  
Unlike organizations exempt under section  
501(c)(8), organizations exempt under  
section 501(c)(10) are not “beneficiary”  
societies; that is, they may not provide for  
the payment of life, sick, accident or other  
benefits to their members. Ensure your  
selection in Part II is consistent with your  
operations.  
Schedule G  
Line 6. Answer “Yes” if you are organized  
under the terms of a collective bargaining  
agreement. At the end of this form, upload  
a current copy.  
Organizations described in  
section 501(c)(12)—Benevolent  
life insurance associations,  
mutual ditch or irrigation  
companies, mutual or  
cooperative telephone  
companies, or like  
Line 7. Use the formation date you listed  
in Part II, line 2, and the date you will  
submit this electronic form and required  
user fee payment to determine whether  
you’re submitting this application within 27  
months from the month in which you were  
formed.  
Line 1. Operating under the lodge system  
means carrying on activities under a form  
of organization that is composed of local  
branches, chartered by a parent  
organizations  
Line 1. Select your type of organization  
organization, largely self-governing, and  
called lodges, chapters, or the like.  
from the list.  
Line 7a. Generally, if you didn't file Form  
1024 within 27 months of formation, the  
effective date of your exempt status will be  
the date you filed Form 1024 (submission  
date). We may grant requests for an  
earlier effective date when there's  
A benevolent life insurance association  
of a purely local character is one that  
confines its business activities to a  
particular community, place, or district,  
irrespective of political subdivisions.  
Ditch and irrigation companies,  
telephone companies, electric companies,  
and “like organizations” that seek  
exemption under section 501(c)(12) must  
be organized and operated as mutual or  
cooperative organizations.  
Line 2. Answer “Yes” if you operate or will  
operate for the exclusive benefit of the  
members of an organization operating  
under the lodge system. Explain in detail.  
Line 3. Answer “Yes” if you are a  
subordinate or local lodge, etc. List the  
name, address, and EIN of your parent  
organization.  
evidence to establish you acted  
reasonably and in good faith, and the  
grant of relief won't prejudice the interests  
of the government. See Rev. Proc. 2021-5  
(updated annually) for more information.  
Line 4. Answer “Yes” if you are a parent  
or grand lodge. List the name, address,  
and EIN of each subordinate lodge in  
active operation.  
Select the appropriate box to indicate  
whether you accept the submission date  
as the effective date of your exempt status  
Line 2. Answer “Yes” if your business  
activities will be confined to a particular  
Instructions for Form 1024  
-12-  
community, place, or district. If “No,”  
explain in detail.  
the terms are or will be negotiated at arm's ownership in the corporation and share in  
length, and how you determine you pay no the earnings.  
more than fair market value or you are  
Line 11. Answer “Yes” if you allow or will  
paid at least fair market value.  
Line 3. List the counties or geographical  
region from which your members are or  
will be accepted.  
allow individuals who aren’t members to  
Line 4. Answer “Yes” if you currently, or  
will, own, operate, or maintain a cemetery  
for pets. Explain in detail.  
be shareholders. Explain in detail.  
Line 4. Answer “Yes” if members have  
democratic control. If “No,” explain in  
detail.  
Democratic Control means you  
periodically hold democratically  
conducted meetings with members.  
Election of officers must be on a one  
member, one vote basis. Meetings must  
have a quorum of members in attendance  
or voting by proxy.  
Line 12. If you answer “No,” explain in  
detail why you do not or will not ensure  
that loans to members benefit the  
borrower and meet their needs.  
Schedule I  
Organizations described in  
section 501(c)(14)—Credit  
Unions  
Line 13. Answer “Yes” if you make or will  
make loans to individuals who aren’t  
members. Explain in detail.  
Line 14. Answer “Yes” if you advertise or  
will advertise to individuals who aren’t  
members. Explain in detail.  
Line 1. Answer “Yes” if you are formed  
under a state credit union law.  
Line 5 Answer “Yes” if the rights and  
interests of members in your annual  
savings are determined in proportion to  
their business with you.  
Line 2. Select the state credit union law  
under which you are organized and  
operated from the drop down menu.  
Line 15. Answer “Yes” if you are a mutual  
fund organized before September 1, 1957.  
Line 15a. Answer “Yes” if you provide  
reserve funds for-- and insurance of  
shares or deposits in-- a domestic building  
and loan association, cooperative bank  
without capital stock organized and  
operated for mutual purposes and without  
profit, mutual savings bank not having  
capital stock represented by shares, or a  
mutual savings bank described in section  
591(b).  
Line 3. Answer “Yes” if you are being  
operated under uniform bylaws adopted  
by the state you selected on Line 3a.  
If you answer “No,” explain in detail the  
rules and regulations under which you are  
operated.  
Line 6. Answer “Yes” if you keep the  
records necessary to determine at any  
time each member’s rights and interests in  
such savings, including assets acquired  
with the savings.  
Line 7. Answer “Yes” if the rights and  
interests of members are forfeited upon  
termination of membership. Explain in  
detail.  
Line 4. Answer “Yes” if you comply or will  
comply with the state credit union law  
requirements, including their purposes,  
security, and rate of interest charged  
thereon, in making loans.  
If you answer “No,” explain in detail  
why you do not or will not comply with  
state credit union law requirements.  
Line 15b. Select the type of organization  
for which you provide reserve funds and  
insurance of shares or deposits.  
Line 8. Answer “Yes” if you receive or will  
receive at least 85% of your income from  
amounts collected from members for the  
sole purposes of meeting losses and  
expenses. If “No,” explain in detail.  
Line 15c. Provide the name of the  
organization for which you provide reserve  
funds and insurance of shares or deposits.  
Line 5. Answer “Yes” if you limit or will  
limit your investments to securities which  
are legal investments for credit unions  
under the state credit union law.  
If you answer “No,” explain in detail  
why you do not or will not comply with  
state credit union law requirements.  
Schedule H  
Line 15d. Answer “Yes” if 85% or more of  
your income is attributable to providing  
reserve funds and to investments.  
If you answer “No,” specify the  
percentage of your income that is  
attributable to providing reserve funds and  
to investments.  
Organizations described in  
section 501(c)  
(13)—Cemeteries, crematoria,  
and like corporations  
Line 6. Answer “Yes” if you distribute or  
will distribute dividends on shares, if any,  
as prescribed by the state credit union  
law.  
If you answer “No,” explain in detail  
why you do not or will not comply with  
state credit union law requirements.  
Line 1. Answer “Yes” if you are claiming  
exemption as a perpetual care fund for an  
organization described in section 501(c)  
(13).  
Schedule J  
Organizations described in  
section 501(c)(17)—Trusts  
providing for the payment of  
supplemental unemployment  
compensation benefits  
Line 1a. Answer “Yes” if the cemetery  
organization, for which funds are held, has  
established exemption under section  
501(c)(13). If “No,” explain in detail.  
Line 7. Answer “Yes” if you are operated  
for the mutual benefit of your members.  
Line 1b. Answer “Yes” if your funds are  
devoted exclusively to the perpetual care  
and maintenance of the non-profit  
cemetery as a whole. If “No,” explain in  
detail.  
Line 8. Answer “Yes” if your members  
share a common bond such as  
Line 1. A full description of the  
supplemental unemployment benefits  
available to the participants must  
association, occupation, or residence.  
Describe the common bond in detail.  
accompany your application, showing the  
amount, duration, eligibility requirements,  
and the circumstances that will entitle a  
recipient to payment of the benefit.  
Line 9. Describe how your governing  
board and officers are selected, including  
where (if applicable) this information is in  
your governing document, bylaws, or  
other internal rules and regulations.  
Line 2. Answer “Yes” if you operate or will  
operate a mortuary. Explain in detail.  
Line 3. Answer “Yes” if you engage or will  
engage in land sale agreements,  
A copy of your plan documents that  
describe such benefits and the terms and  
conditions of eligibility for each benefit  
should be uploaded at the end of the form.  
percentage-of-sales land sale  
Line 10. Answer “Yes” if you issue or will  
issue stock as a means of indicating  
ownership by your members or others.  
Describe the provisions for the issuance of  
stock to shareholders that would take  
agreements, or other similar financial  
arrangements. Describe in detail any  
written or oral arrangements that you  
made or intend to make, with whom you  
have or will have such arrangements, how  
Line 2. Answer “Yes” if you provide or will  
provide benefits for individual proprietors,  
partners, or self-employed persons under  
the plan. Explain in detail.  
Instructions for Form 1024  
-13-  
You exercised reasonable diligence,  
Enter the name, address, and EIN of the  
post or organization.  
Line 3. Provide the requested information  
for each plan as of the last day of the most  
recent plan year and enter that date in the  
space provided. If you have more than  
one plan, at the end of this form, upload a  
separate schedule.  
but you weren’t aware of the filing  
requirements. (The complexity of your  
filing and experience in these matters may  
be taken into consideration.)  
Line 2a. Answer “Yes” if you are affiliated  
with and organized according to the  
bylaws and regulations formulated by  
such an exempt post or organization. A  
copy of such bylaws or regulations should  
be uploaded at the end of this form.  
You reasonably relied on written advice  
from us.  
Line 4. Answer “Yes” if the creator of the  
trust or a contributor to the trust; a brother  
or sister (whole or half-blood), a spouse,  
an ancestor, or a lineal descendant of  
such a creator or contributor; or a  
You reasonably relied on the advice of  
a qualified tax professional who failed to  
file or advise you to file Form 1024.  
Line 2b. Enter the total number of your  
members.  
You filed the required Form 990 series  
returns consistent with your requested  
status.  
Line 2c. Enter the number of your  
members that are themselves past or  
present members of the Armed Forces of  
the United States, or are their spouses, or  
persons related to them within two  
degrees of blood relationship.  
corporation controlled directly or indirectly  
by such a creator or contributor has or will  
(a) borrow or receive any part of the trust’s  
income or corpus, (b) receive any  
Schedule K  
compensation for personal services, (c)  
obtain any part of the trust’s services, or  
(d) sell or purchase any securities or other  
properties from or to the trust.  
Organizations described in  
section 501(c)(19)—A post,  
organization, auxiliary unit,  
etc., of past or present  
(Grandparents, brothers, sisters, and  
grandchildren are the most distant  
relationships allowable.)  
Line 5. Use the formation date you listed  
in Part II, line 2, and the date you will  
submit this electronic form and required  
user fee payment to determine whether  
you’re submitting this application within 27  
months from the month in which you were  
formed.  
Line 2d. Answer “Yes” if all of your  
members are themselves members of a  
post or organization, past or present  
members of the Armed Forces of the  
United States, spouses of members of  
such a post or organization, or related to  
members of such a post or organization  
within two degrees of blood relationship.  
members of the Armed Forces  
of the United States  
Line 1. Answer “Yes” if you are a post or  
organization of past or present members  
of the Armed Forces of the United States.  
Line 1a. Enter the total number of your  
Line 5a. Generally, if you didn’t file Form  
1024 within 27 months of formation, the  
effective date of your exempt status will be  
the date you filed Form 1024 (submission  
date). We may grant requests for an  
earlier effective date when there’s  
members.  
Line 3. Answer “Yes” if you are a trust or  
foundation organized for the benefit of an  
exempt post or organization of past or  
present members of the Armed Forces of  
the United States.  
Line 1b. Enter the number of your  
members that are present or former  
members of the U.S. Armed forces.  
Line 1c. Enter the total number of your  
members that are cadets (include  
students in college or university ROTC  
programs or at armed services academies  
only), or spouses, widows, or widowers of  
cadets or past or present members of the  
U.S. Armed Forces.  
evidence to establish you acted  
reasonably and in good faith, and the  
grant of relief won’t prejudice the interests  
of the government. See Rev. Proc. 2021-5  
(updated annually) for more information.  
Line 3a. Answer “Yes” if your corpus or  
income be used solely for the funding of  
such an exempt organization (including  
necessary related expenses). If not,  
answer “No” and explain.  
Select the appropriate box to indicate  
whether you accept the submission date  
as the effective date of your exempt status  
or whether you are requesting an earlier  
effective date.  
Line 3b. Answer “Yes” if you are formed  
for charitable purposes and your  
organizational document contain a proper  
dissolution provision as described in  
section 1.501(c)(3)-1(b)(4) of the Income  
Tax Regulations.  
Line 1d. Answer “Yes” if you have a  
membership category other than the ones  
asked about above. Describe other  
membership categories and state the  
number of members in each category.  
Line 5b. You may be eligible for  
consideration for relief from the  
requirement that you file Form 1024 within  
27 months of formation if you can  
establish that you acted reasonably and in  
good faith, and that granting an extension  
won’t prejudice the interests of the  
government.  
Describe in detail your reasons for filing  
late, how you discovered your failure to  
file, any reliance on professional advice or  
advice from the IRS, and any other  
information you believe will support your  
request for relief. Also, you may want to  
provide a comparison of  
1. What your aggregate tax liability  
would be if you had filed this application  
within the 27-month period with  
2. What your aggregate liability would  
be if you were exempt as of your formation  
date.  
Line 1e. Answer “Yes” if you wish to  
apply for a determination that  
contributions to your organization are  
deductible by donors.  
Line 4. Answer “Yes” if you currently, or  
will, (a) rent your facilities to the general  
public; (b) make your facilities, such as bar  
and dining facilities, open to the general  
public; (c) sell liquor and/or food to  
members and/or the general public for  
consumption off premises; or (d) conduct  
gaming activities with the general public.  
Explain in detail, including the percentage  
of your time and resources devoted to  
such activities.  
Line 1f. Enter the number of your  
members from line 1b that are war  
veterans. (A war veteran is a person who  
served in the Armed Forces of the United  
States during the following periods of war:  
April 21, 1898, through July 4, 1902; April  
6, 1917, through November 11, 1918;  
December 7, 1941, through December 31,  
1946; June 27, 1950, through January 31,  
1955; August 5, 1964, through May 7,  
1975; and August 2, 1990, through a  
future date to be set by law or Presidential  
Proclamation.)  
Schedule L  
Organizations described in  
section 501(d)—Religious and  
apostolic organizations  
Line 1. Answer “Yes” if you are organized  
for the purpose of operating a communal  
religious community where members live a  
communal life following your tenets and  
teachings.  
Line 2. Answer “Yes” if you are an  
auxiliary unit or society of a post or  
organization of past or present members  
of the Armed Forces of the United States.  
We may consider the following factors.  
You failed to file because of intervening  
events beyond your control.  
Instructions for Form 1024  
-14-  
the state in which you are incorporated,  
enter the legal rate of interest in the state  
of your incorporation.  
accounting period and ending on any day  
which is within 60 days of the date of the  
application. If the date of the application is  
less than 60 days after the first day of the  
current accounting period, no information  
is required for the current year.  
Requested information is required for  
the 2 preceding years regardless of the  
current year requirement. Please note that  
if no information is required for the current  
year, the preceding years information  
period can end on any day which is within  
60 days of the date of the application.  
Line 2. Answer “Yes” if you maintain a  
common or community treasury.  
Line 3. Answer “Yes” if all your members  
Line 6. Answer “Yes” if you are required  
by state law to accumulate and maintain  
reserves. State the names and purposes  
of the reserves and specify the amounts of  
each.  
live in a communal manner.  
Line 4. Answer “Yes” if your members are  
permitted to own, in their own names, any  
real or personal property.  
Line 5. Answer “Yes” if your members are  
required to furnish their own support (food,  
clothing, and shelter).  
Line 7. Answer “Yes” if you maintain or  
will maintain any reserves other than those  
required by state law. State the names  
and purposes of the reserves and specify  
the amounts of each.  
Line 6. State your membership  
requirements, the method of member  
admission, members’ right to property  
owned at the time they’re admitted and  
terminating members’ rights to share in  
the organization’s property, or to a return  
of any property contributed.  
Line 17. Enter the value of agricultural  
products marketed or handled for  
members and non-members below:  
Line 8. Describe who is accorded voting  
rights in the cooperative and how many  
votes one person may have. If a person  
may be entitled to more than one vote,  
explain in detail how voting rights are  
acquired.  
Line 17a. Members – Note: If it is  
necessary to own one or more shares of  
stock in order to become a member,  
include only the amount of business  
transacted with persons actually owning  
the required number of shares.  
Schedule M  
Line 9. Answer “Yes” if you are a  
federated cooperative.  
Organizations described in  
section 521 – Farmers'  
Line 10. Answer “Yes” if all your member  
cooperatives are exempt under section  
521.  
Line 17a.1 List the amount actually  
Cooperative Associations  
produced by members.  
Line 1. Complete the table. Show the  
number of shares of each class of capital  
stock currently outstanding, if any, the  
value of the consideration for which it was  
issued, and the rate of dividend paid.  
Line 17a.2 List the amount not actually  
produced by members but marketed by  
them through you  
Line 11. Answer “Yes” if the nonexempt  
member cooperatives have the same  
annual accounting period as you. If “No,”  
describe the method that you use or will  
use to provide a common or comparable  
unit of time for analyzing and evaluating  
your operations and those of your  
members.  
Line 17b.1 Non-members  
Line 17b.2 List the amount not actually  
produced by non-members but marketed  
by them through you  
Line 2. Complete the table. Show the  
number of shares of capital stock (other  
than non-voting preferred) owned by  
current and active producers, inactive  
producers, and non-producers.  
Line 17c. List the amount by  
nonproducers (purchased from  
nonproducers for marketing by you)  
Line 12. Answer “Yes” if you do business  
with or will do business with both  
members and non-members. Explain in  
detail.  
The term “producer” means an  
individual or corporation engaged in  
farming as a business receiving income  
based on farm production rather than fixed  
compensation. For example, a corporation  
leases its land to a tenant farmer who  
agrees to pay a rental fee based on a  
percentage of the farm crops produced.  
Both the landowner and the tenant farmer  
qualify as producers.  
Line 18. Enter the value of supplies and  
equipment purchased for or sold to  
members and non-members below:  
Line 13. Answer “Yes” if you pay or will  
pay patronage dividends. Explain in detail  
whether they will be paid to members and  
non-members on the same basis.  
Line 18a. List the amount from members  
who were producers Note: If it is  
necessary to own one or more shares of  
stock in order to become a member,  
include only the amount of business  
transacted with persons actually owning  
the required number of shares.  
Line 14. Answer “Yes” if you allocate or  
will allocate patronage dividends based on  
an obligation in existence before you  
received the amounts allocated. Explain  
the obligation in detail.  
“Current and active” producers are  
patrons of a cooperative who market more  
than 50% of their products or purchase  
more than 50% of their supplies and  
equipment through the cooperative during  
the cooperative's tax year.  
Line 18b. List the amount from  
Line 15. Explain how distribution is or will  
be made of the proceeds of products  
non-members who were producers  
Line 18c. List the amount from members  
and non-members who were not  
producers  
marketed for members and non-members.  
Also, if you operate on a basis of allocated  
units (i.e., functional, departmental, etc.),  
explain how losses are or will be treated.  
Line 3. Answer “Yes” if you issue or will  
issue non-voting preferred stock. Explain  
in detail whether the owners, upon  
dissolution or liquidation, may share in the  
profits of the association beyond fixed  
dividends.  
Line 19. List the amount of business  
done with the United States Government  
or any of its agencies  
Line 16. Explain how you charge for  
supplies and equipment purchased for  
members and non-members.  
Line 20. Answer “Yes” if all the net  
earnings (after payment of dividends, if  
any, on capital stock) for the years shown  
on lines 17-19 were distributed as  
patronage dividends. If your net earnings  
were not distributed as patronage  
dividends, also indicate whether they were  
apportioned on the records to all patrons  
on a patronage basis.  
Line 17 – 19. The information requested  
on lines 17 through 19 must be completed  
for the current year and each of the 2  
immediately preceding years (or for the  
time you have existed if less than 3 years).  
The requested information for the current  
year must cover the period beginning on  
the first day of your established annual  
Line 4. Answer “Yes” if you make or will  
make any provisions for retiring the voting  
stock held by a non-producer. Explain in  
detail.  
Line 5. Enter the legal rate of interest in  
the state where you are located. If the  
state in which you are located differs from  
Instructions for Form 1024  
-15-  
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  
-16-  
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  
Children’s 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  
-17-  
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  
Women’s Service Clubs  
Men’s 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  
Voluntaryism Promotion  
Behavioral Science  
Political Science  
Research Institutes & Public  
Policy Analysis  
Fraternal Beneficiary Societies  
Domestic Fraternal Societies  
Philanthropy, Charity &  
Voluntaryism 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, Voluntaryism &  
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  
-18-