Organizations must electronically file Form 1024 to apply for recognition of exemption under section 501(a) for being described in section 501(c) (other than section 501(c)(3) or (4)) or section 501(d). Organizations seeking recognition of exemption under Section 521 may electronically file Form 1024 to receive a determination. These organizations may instead file Form 1028. Current Revision Form 1024 must be submitted electronically through Pay.gov. You can access the most recent revision of the form at Pay.gov. To submit Form 1024, you must: Register for an account on Pay.gov Enter “1024” in the search box and select Form 1024. Complete the form. Instructions for Form 1024 (Print VersionPDF) Recent Developments Correction to Remove Duplicate Language in Instructions for Form 1024 -- 06-APR-2022 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Form 1024 Revisions E-filing overview – Online training available at the IRS microsite StayExempt.irs.gov About Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code Other Current Products Tax-Exempt Application Process Before Applying for Tax-Exempt Status Top Ten Reasons for Delays in Processing Exempt Organization Applications Exempt Organization Sample Questions Applying for Tax Exempt Status Related Items About Form 990, Return of Organization Exempt from Income Tax About Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code About Form 1120-H, U.S. Income Tax Return for Homeowners Associations About Form 2848, Power of Attorney and Declaration of Representative About Form 8718, User Fee for Exempt Organization Determination Letter Request About Publication 557, Tax-Exempt Status for Your Organization About Publication 598, Tax on Unrelated Business Income of Exempt Organizations Need a Form or Publication? Search, view and download IRS forms, instructions and publications Search Forms & Publications
