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ფორმა 1028 ინსტრუქცია

ინსტრუქცია 1028 (რედ. 2006 წლის სექტემბერი)

ინსტრუქცია შიდა შემოსავლების კოდექსის 521-ე მუხლის მიხედვით გათავისუფლების აღიარების შესახებ ფორმის 1028-ის შესახებ

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