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Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code

Form 1028 may be used by a farmers' cooperative to apply for recognition of exempt status under Internal Revenue Code section 521. A farmers' cooperative, as defined in Internal Revenue Code section 521, is an association of farmers, fruit growers, or persons with similar occupations that is organized and operated on a cooperative basis.


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Page Last Reviewed or Updated: 01-Feb-2013