Instructions for Form 1024-A (01/2021)

Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 01/2021


Instructions for Form 1024-A - Main Contents

Future Developments

For the latest information about developments related to Form 1024-A and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1024A.

Reminder

Don’t include social security numbers on publicly disclosed forms.

Because the IRS is required to disclose approved exemption applications and information returns, don't include social security numbers on this form. Documents subject to disclosure include supporting information filed with the form and correspondence with the IRS about the filing.

Phone Help

If you have questions and/or need help completing Form 1024-A, please call 877-829-5500​. This toll-free telephone service is available Monday through Friday.

Email Subscription

The IRS provides a subscription-based email service for tax professionals and representatives of tax-exempt organizations. The IRS sends subscribers periodic updates regarding exempt organization tax law and regulations, available services, and other information. To subscribe, visit IRS.gov/Charities.

What’s New

Organizations requesting recognition of tax-exempt status under section 501(c)(4) must complete and submit their Form 1024-A application electronically (including paying the correct user fee) using Pay.gov.

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.

  • Download forms, instructions, and publications.

  • Order IRS products online.

  • Research your tax questions online.

  • Search publications by topic or keyword.

  • Use the online Internal Revenue Code, regulations, or other official guidance.

  • View Internal Revenue Bulletins (IRBs) published since 1995.

  • Sign up at IRS.gov/Charities to receive local and national tax news by email.

Tax forms and publications.

You can download or print all of the forms and publications you may need at IRS.gov/FormsPubs. Otherwise, you can go to IRS.gov/OrderForms to place an order and have forms mailed to you. You should receive your order within 10 business days.

Overview of Organizations Described in Section 501(c)(4)

How To Request Recognition of Tax-Exempt Status Under Section 501(c)(4)

If you aren’t organized for profit and will be operated primarily to promote social welfare to benefit the community, you may qualify for exemption under section
501(c)(4).

A local association of employees may qualify for exemption under section
501(c)(4) if (1) membership is limited to the employees of a designated person or persons in a particular municipality, and (2) the net earnings of the association are devoted exclusively to charitable, educational, or recreational purposes.

Notice requirement.

Every new section 501(c)(4) organization must use Form 8976, Notice of Intent to Operate Under Section 501(c)(4), to provide notice to the Internal Revenue Service. You must file Form 8976 within 60 days of formation. Providing notice on Form 8976 is not a determination that the IRS recognizes you as exempt under section 501(c)(4).

Optional application for recognition of exemption.

You may (but are not required to) file Form 1024-A, Application for Recognition of Exemption under Section 501(c)(4), to apply for recognition of exemption from federal income tax under section 501(c)(4).

However, to have your tax-exempt status reinstated after your tax-exempt status was automatically revoked for failure to file a return or notice for 3 consecutive years, you must apply to have your tax-exempt status reinstated, even if you had not previously chosen to apply for recognition of exemption.

.This is an Image: caution.gifSubmitting Form 1024-A does not satisfy your requirement to file Form 8976..

Requirements for Tax-Exempt Status Under Section 501(c)(4)

To qualify for exemption under section 501(c)(4), no part of your net earnings can inure to the benefit of any private shareholder or individual. If you provide an excess benefit to certain persons, an excise tax may be imposed.

Examples.

Types of organizations that are considered to be social welfare organizations are civic associations and volunteer fire companies.

Nonprofit operation.

You must submit evidence that you are organized and will be operated on a nonprofit basis. However, such evidence, including the fact that you are organized under a state law relating to nonprofit corporations, won't in itself establish a social welfare purpose.

Social welfare.

To establish that you are operated primarily to promote social welfare, your application must show you will operate primarily to further the common good and general welfare of the people of the community, such as by bringing about civic betterment and social improvements.

Examples.

An organization that restricts the use of its facilities to employees of selected corporations and their guests is primarily benefiting a private group rather than the community. It therefore doesn't qualify as a section 501(c)(4) organization. Similarly, an organization formed to represent member-tenants of an apartment complex doesn't qualify, since its activities benefit the member-tenants and not all tenants in the community. However, an organization formed to promote the legal rights of all tenants in a particular community may qualify under section 501(c)(4) as a social welfare organization.

Political activity.

Promoting social welfare doesn't include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. However, if your application demonstrates you are organized primarily to promote social welfare, you can obtain exemption even if you participate legally in some political activity on behalf of or in opposition to candidates for public office.

Social or recreational activity.

If social activities will be your primary purpose, you shouldn't file an application for exemption as a social welfare organization. However, you may qualify for exemption as a social club described in section 501(c)(7). See Publication 557, Tax-Exempt Status for Your Organization.

Retirement benefit program.

An organization established by its members with its primary activity providing supplemental retirement benefits to its members or death benefits to their beneficiaries doesn't qualify as an exempt social welfare organization. It may qualify under another paragraph of section 501(c) depending on all the facts.

However, a nonprofit association that is established, maintained, and funded by a local government to provide the only retirement benefits to a class of employees may qualify as a social welfare organization under section 501(c)(4).

Tax treatment of donations.

Contributions to civic leagues or other section 501(c)(4) organizations generally aren't deductible as charitable contributions for federal income tax purposes. They may be deductible as trade or business expenses, if ordinary and necessary in the conduct of the taxpayer's business and not used for political or legislative activities. Donations to volunteer fire companies are deductible on the donor's federal income tax return, but only if made for exclusively public purposes.

For more information on social welfare organizations, see Life Cycle of a Social Welfare Organization.

Specific Organizations

Volunteer fire companies and homeowners’ associations should include specific information in their applications to support their requests for recognition of exemption under section 501(c)(4).

Volunteer fire companies.

If you wish to obtain exemption as a volunteer fire company or similar organization, you should submit evidence that your members are actively engaged in firefighting and similar disaster assistance, whether you actually own the firefighting equipment, and whether you provide any assistance for your members, such as death and medical benefits in case of injury to them. If you don’t have an independent social purpose, such as providing recreational facilities for members, you may be exempt under section 501(c)(3). In this event, you may want to file Form 1023 or Form 1023-EZ, if eligible.

Homeowners' associations.

A membership organization formed by a real estate developer to own and maintain common green areas, streets, and sidewalks and to enforce covenants to preserve the appearance of the development should show that it is operated for the benefit of all the residents of the community. The term community generally refers to a geographical unit recognizable as a governmental subdivision, unit, or district thereof. Whether a particular association meets the requirement of benefiting a community depends on the facts and circumstances of each case. Even if an area represented by an association isn't a community, the association can still qualify for exemption if its activities benefit a community.

The association should show that areas such as roadways and park land that it owns and maintains are open to the general public and not just its own members. It also must show that it doesn't engage in exterior maintenance of private homes.

A homeowners' association that isn't exempt under section 501(c)(4) and that is a condominium management association, a residential real estate management association, or a timeshare association generally can elect under the provisions of section 528 to receive certain tax benefits that, in effect, permit it to exclude its exempt function income from its gross income. To elect these benefits, file a properly completed and timely filed (including extensions) Form 1120-H, U.S. Income Tax Return for Homeowners Associations, instead of Form 1024-A.

General Instructions

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.

"You" and "us."

Throughout these instructions and Form 1024-A, the terms "you" and "your" refer to the organization that is applying for tax-exempt status. The terms “us” and “we” refer to the IRS.

Answers

Form 1024-A asks you to answer a series of questions and provide information to assist us in determining if you meet the requirements for tax exemption under section 501(c)(4). Answer questions completely. If you believe you previously answered the question, you may refer to your previous answer.

.This is an Image: caution.gifYour answers must provide sufficient detail about your past, present, and planned activities to demonstrate that you’re described in section 501(c)(4). We won’t be able to recognize you as tax exempt based on a mission statement unless you also describe the activities that further accomplish your mission. We need to understand the specific activities you undertake to accomplish your section 501(c)(4) exempt purpose(s)..

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.

Past, present, and planned activities.

Many items on Form 1024-A are written in the present tense; however, base your answers on your past, present, and planned activities.

Language and currency requirements.

Complete Form 1024-A 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 U.S. dollars (specify the conversion rate used). Combine amounts from within and outside the U.S. and report the totals on the financial statements.

Purpose of Form

Completed Form 1024-A required to apply for recognition of section 501(c)(4) exemption.

Use Form 1024-A to apply for recognition of exemption from federal income tax under section
501(c)(4). If approved, we’ll issue a determination letter that describes your tax-exempt status and your qualification to receive tax-deductible charitable contributions.

Section 501(c)(4) organizations aren’t required to file Form 1024-A to be tax-exempt, except as described below. However, organizations may wish to file Form 1024-A to receive a determination letter of IRS recognition of their section 501(c)(4) status in order to obtain certain incidental benefits such as:

  • Public recognition of tax-exempt status,

  • Possible exemption from certain state taxes,

  • Advance assurance to donors of deductibility of contributions (in certain cases), and

  • Nonprofit mailing privileges, etc.

.This is an Image: taxtip.gifMost organizations operating under section 501(c)(4) are required to notify the IRS that they are operating under section 501(c)(4) within 60 days of formation by filing Form 8976 (see Rev. Proc. 2016-41, 2016-30 I.R.B. 165 at IRS.gov/irb/2016-30_IRB#RP-2016-41). This requirement isn’t met by submitting Form 1024-A..

.This is an Image: taxtip.gifTax benefits for certain homeowners’ associations under section 528 are available to organizations that aren’t exempt from federal income tax. To elect these benefits, file a properly completed and timely filed (including extensions) Form 1120-H, U.S. Income Tax Return for Homeowners Associations, instead of Form 1024-A. .

Group Exemption

Don't use Form 1024-A to apply for a group exemption. We may issue a group exemption to a central organization recognizing, on a group basis, the 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.

Leaving a group exemption.

A subordinate organization under a group exemption can use Form 1024-A to leave the group and obtain individual exemption. If you’re a subordinate organization and wish to leave a group, you should notify your parent organization of your intent to leave the group ruling before filing Form 1024-A.

Application for Reinstatement of Exempt Status and Retroactive Reinstatement

To have your tax-exempt status reinstated after your your tax-exempt status was automatically revoked for failure to file a return or notice for 3 consecutive years, you must apply to have your tax-exempt status reinstated. You must complete and submit Form 1024-A and pay the appropriate user fee, even if you did not previously choose to apply for recognition of exemption.

If your application is approved, your date of reinstatement will generally be the filing date of the application, unless you qualify for reinstatement of exemption retroactive to your date of automatic revocation. See Rev. Proc. 2014-11, 2014-03 I.R.B. 411 for details, including additional requirements for retroactive reinstatement.

Requesting Expedited Review

We generally review applications for exemption in the order we receive them. We only expedite processing of an application where a written request presents a compelling reason for processing the application ahead of others. This does not mean your application will be immediately approved or denied. Circumstances generally warranting expedited processing include the following.

  • A grant to the applicant is pending, and the failure to secure the grant may have an adverse impact on the organization's ability to continue operations.

  • The purpose of the newly created organization is to provide disaster relief to victims of emergencies such as floods and hurricanes.

  • An IRS error has caused delays in review of the application.

User Fee

The law requires payment of a user fee with each application. You must pay this fee through Pay.gov when you file Form 1024-A.

Payments can be made directly from your bank account or by credit or debit card. You won't be able to submit Form 1024-A without paying the correct fee.

User fee amounts are listed in Rev. Proc. 2020-5, updated annually. For the current Form 1024-A user fee, go to Rev. Proc. 2020-5, 2020-1 I.R.B. 241, at IRS.gov/Charities-Non-Profits/User-Fees-for-Tax-Exempt-and-Government-Entities- Division. You can also call 877-829-5500​.

What to File

All applicants must complete Parts I through IX of Form 1024-A plus any required attachments.

Attachments to Form 1024-A

A complete application will include one or more documents in addition to Form 1024-A.

Pay.gov can accommodate only one uploaded file. Before submitting Form 1024-A, consolidate your attachments into a single PDF file. Combine your attachments in the following order.

  • Organizing document (required).

  • Amendments to your organizing document in chronological order (required if applicable).

  • Bylaws or other rules of operation and amendments (if adopted).

  • Form 2848, Power of Attorney and Declaration of Representative (if applicable).

  • Form 8821, Tax Information Authorization (if applicable).

  • 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).

  • 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.

When to File

Generally, if you file Form 1024-A within 27 months after the month in which you were legally formed, and we approve your application, the effective date of recognition of your exempt status will be your legal date of formation.

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 recognition of your exempt status will be the date you submitted Form 1024-A

How to File

As of January 4, 2021, the IRS requires that Form 1024-A 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-A. To submit Form 1024-A, you must:

  1. Register for an account on Pay.gov.

  2. Enter "1024-A" or "1024" in the search box and select Form 1024-A.

  3. Complete the form.

Filing Assistance

For help in completing this form or general questions relating to an exempt organization, you may access information on our website at IRS.gov/EO.

You may find the following publication available on IRS.gov helpful:

  • Pub. 557, Tax-Exempt Status for Your Organization.

  • Pub. 598, Tax on Unrelated Business Income of Exempt Organizations.

  • Pub. 3079, Tax-Exempt Organizations and Gaming.

  • Pub. 4221-NC, Compliance Guide for Tax Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundation).

Signature Requirements

An officer, director, trustee, or other official who is authorized to sign for the organization must digitally sign Form 1024-A at the end of Part IX. The signature must be accompanied by the title or authority of the signer and the date.

Authorized Representative

Form 2848.

Upload a completed Form 2848 if you want to authorize a representative to represent you regarding your application. An individual authorized by Form 2848 may not sign the application unless that person is also an officer, director, trustee, or other official who is authorized to sign the application.

.This is an Image: taxtip.gifA Centralized Authorization File (CAF) number isn’t required to be listed on Form 2848. .

Form 8821.

Upload a completed Form 8821 if you want to authorize us to discuss your application with the person you have appointed on that form.

Form 8821 doesn’t authorize your appointee to advocate your position with respect to the federal tax laws; to execute waivers, consents, or closing agreements; or to otherwise represent you before the IRS. If you want to authorize an individual to represent you, use Form 2848.

After You Submit Form 1024-A

Unless we approve a request for expedited processing, we’ll assign and work your application in the order we received it.

No additional information needed.

If our review shows that you meet the requirements for tax-exempt status under section 501(c)(4), we’ll send you a determination letter stating that you’re exempt under section 501(c)(4).

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/charities-non-profits/charitable-organizations/exempt-organization-sample-questions . If the additional information you provide shows that you meet the requirements for exemption, we’ll send you a determination letter stating that you’re exempt under section 501(c)(4). If we determine that you don’t qualify for exemption, we’ll send you a letter that explains our position and your appeal rights.

Annual Return or Notice While Your Application Is Pending

Unless you qualify for an exception from the requirement to file an annual return or notice, your filing obligations began as soon as you were formed. If you have an annual information return or tax return due while your Form 1024-A is pending, complete the return checking the “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 (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 and in the instructions to the annual returns listed in Figure 1.

.This is an Image: taxtip.gifYou may also be required to file other returns, such as employment tax returns or benefit plan returns, which aren't discussed here. .

.This is an Image: caution.gifIf a Form 990-series return is due while your application is pending, complete and submit the return according to Form 990-series form's instructions. .

Public Inspection

Information available for public inspection.

If we approve exempt status under section 501(c)(4), status, the information that will be open for public inspection includes the following.

  • Your complete Form 1024-A and any supporting documents.

  • All correspondence between you and the IRS concerning Form 1024-A, including Form 2848.

  • Your determination letter.

  • Annual information returns (Form 990, 990-EZ, or 990-N) including schedules, except for the names and addresses of contributors and other identifying information about contributors.

Information not available for public inspection.

The following items won’t be open for public inspection.

  • Any information relating to a trade secret, patent, style of work, or apparatus that, if released, would adversely affect you (we must approve withholding this information).

  • Any other information that would adversely affect national defense (we must approve withholding this information).

  • User fee payment information.

  • Contributors’ names and addresses and other identifying information about contributors included with Form 990 or 990-EZ.

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.

Making documents available for public inspection.

Both the organization and the IRS must make the information that is subject to disclosure available for public inspection. The public may request a copy of the information available for public inspection from us by submitting Form 4506-A. The public may also request inspection of the information or a copy of the information directly from you.

You may post the documents required to be available for public inspection on your own website. Information returns and your exemption application materials must be posted exactly as filed with the IRS. You may only delete the information that isn't open for public inspection.

If you post the documents on your website, you can give any person requesting copies the website where the documents may be found, but you don’t need to provide copies of the information. However, even if these documents are posted on your website, you must still allow public inspection without charge at your main office during regular business hours.

Documents aren't considered available for public inspection on a website if the otherwise disclosable information is edited or subject to editing by a third party when posted. To date, the IRS hasn’t approved any third-party websites for posting.

See Pub. 557 for additional information on public inspection requirements.

Figure 1. 990 Series Forms filed by Exempt Organizations

Type of Annual Return Who Should File
Form 990, Return of Organization Exempt
from Income Tax
Section 501(c)(4) organizations
Form 990-EZ, Short Form Return of
Organization Exempt from Income Tax
Section 501(c)(4) organizations whose
gross receipts during the year were less
than $200,000 and total assets at the
end of the year were less than $500,000
Form 990-T, Exempt Organization
Business Income Tax Return
Section 501(c)(4) organizations that have
gross unrelated business income of
$1,000 or more
Form 990-N Electronic Notice (e-Postcard)
for Tax-Exempt Organizations Not
Required to File Form 990 or Form 990-EZ
Section 501(c)(4) organizations with
gross receipts of $50,000 or less can
file a Form 990-N if they choose not to
file a Form 990 or Form 990-EZ instead
 

Foreign Organizations

Foreign organizations are those that were created in countries other than the U.S., its territories, or its possessions. Foreign organizations may apply for tax-exempt status on income earned in the U.S. in the same way that domestic organizations apply for exempt status. See Language and currency requirements, earlier.

Annual returns for foreign organizations.

A foreign organization that obtains exemption must file an information return annually (Form 990 or Form 990-EZ). However, a foreign organization may file Form 990-N (e-Postcard) instead of Form 990 or Form 990-EZ when its gross receipts from U.S. source income are normally $50,000 or less and it hasn't conducted significant activity in the U.S. See the Instructions for Form 990 and Form 990-EZ for further information. A foreign organization that is subject to unrelated business income tax must file Form 990-T.

Organizations Created in U.S. Territories and Possessions

Organizations created in possessions and territories of the U.S. are generally treated as domestic organizations. If you were created in a U. S. possession or territory, you must complete all required parts of Form 1024-A to apply for recognition of exempt status under section 501(c)(4).

Annual filing requirements for an organization created in a U.S. territory or possession are similar to those outlined above for foreign organizations (see Revenue Procedure 2011-15).

Specific Instructions

Part I

Part I, Line Part I, Identification of Applicant
1 Enter your complete name exactly as it appears in your organizing document, including amendments.
2 If you have an "in care of" name, enter it here; otherwise, leave this space blank.
3–9 Enter your complete address where all correspondence will be sent. If mail isn't delivered to your street address and you have a P.O. Box, list your P.O. Box information instead of your street address. For a foreign address, enter your province or state and foreign postal code where indicated.
10 Employer Identification Number. You must have your own EIN. Enter the 9-digit EIN the IRS assigned to you. If you don't have an EIN, you must apply for one before submitting your application. You can find out how to apply for an EIN by visiting IRS.gov and searching for “apply for an EIN.” You may apply for an EIN online or by fax or mail. International applicants may call 267-941-1099​ (toll call).

TIP Don't apply for an EIN more than once. If you’re unsure of your EIN or whether you have one, call 877-829-5500​ for assistance.

CAUTION! Don’t use the EIN of a related or other organization.
11 Month Tax Year Ends. Select the month your tax year (annual accounting period) ends. Your tax year is the 12-month period on which your annual financial records are based.

TIP Check your bylaws or other rules of operation for consistency with the tax year you enter here.
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-A.
13 Provide a daytime telephone number for the contact listed on Line 12.
14 You may provide a fax number for the contact listed on Line 12.
15 Pay.gov will populate this field with the current user fee for filing Form 1024-A.
16 If you have a website, enter its complete web address. Also, list any websites maintained on your behalf. The information on your website should be consistent with the information in your Form 1024-A.
17 Officers, directors, and trustees. Enter the full names, titles, and mailing addresses of your officers, directors, and/or trustees. You may use the organization's address for mailing. If you have more than five, check the box provided to add more officer, director, and/or trustee information.

The person who is signing Form 1024-A must be listed within the first five entries of Line 17.
 

Part II

Part II, Line Part II. Organizational Structure
  You must be a corporation, limited liability company, unincorporated association, or trust to be tax exempt under section 501(c)(4). Sole proprietorships, partnerships, or loosely affiliated groups of individuals aren't eligible.
1 Type of organization and copy of organizing document. Select your type of organization and, before submitting the form, upload a copy of your organizing document (including any amendments) as part of the required attachment.

Corporation. A corporation is an entity organized under a federal or state statute, or a statute of a federally recognized Indian tribal or Alaskan native government

Copy of organizing document (articles of incorporation and any amendments). A corporation's organizing document is its articles of incorporation.

If you formed under state statute, your articles of incorporation (and any amendments) must show certification of filing. This means your articles show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an exact copy of what is on file with your state.

If you don't have a copy of your articles of incorporation showing evidence of having been filed and approved by an appropriate state official, you may submit a substitute copy of your articles of incorporation. This substitute copy may be handwritten, typed, printed, or otherwise reproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of the articles of incorporation and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently govern yourself.

Limited Liability Company. A limited liability company (LLC) that files its own exemption application is treated as a corporation rather than a partnership.

Copy of organizing document (articles of organization and operating agreement (if adopted) and any amendments). Instead of articles of incorporation, an LLC's organizing document is its state-approved articles of organization. If it has adopted an operating agreement, then this document is also part of its organizing document.

If you formed under state statute, your articles of organization (and any amendments) must show certification of filing. This means your articles show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an exact copy of what is on file with your state.

If you don't have a copy of your articles of organization showing evidence of having been filed and approved by an appropriate state official, you may submit a substitute copy of your articles of organization. This substitute copy may be handwritten, typed, printed, or otherwise reproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of the articles of organization and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently govern yourself.

TIP If you’re an LLC and want to be treated as a disregarded entity by a tax-exempt member, don’t file an exemption application.

Unincorporated Association. An unincorporated association formed under state law must have at least two members who have signed a written document that creates an entity with a specifically defined purpose.

Copy of organizing document (articles of association or constitution and any amendments). Your organizing document must include the name of the organization, its purpose, the date the document was adopted, and the signatures of at least two individuals.

If your copy doesn't contain the proper signatures and date of adoption, you may submit a written declaration that states your copy is a complete and accurate copy of the signed and dated original. Your declaration should clearly indicate the original date of adoption.

TIP Bylaws may be considered an organizing document only if they include the required elements listed above.

Trust. A trust may be formed by a trust agreement or declaration of trust. A trust may also be formed through a will. Generally, a trust must be funded with property, such as money, real estate, or personal property.

Copy of organizing document (trust agreement/declaration of trust or will and any amendments). Your trust agreement (and any amendments) must be signed by at least one trustee.

If your trust agreement copy isn’t signed, you may submit a written declaration that states your copy is a complete and accurate copy of the signed and dated original. Your declaration should clearly indicate the original date that it was signed.

For trusts created by a will, include a copy of the death certificate or a statement indicating the date of death, and a copy of the relevant portions of the will.

CAUTION! If your trust agreement continues to provide for distributions for non-charitable interests, you won’t qualify for tax-exempt status.
2 Formation date. The date you enter should be consistent with your organizing document.
  • If you’re a corporation, enter the date that your articles of incorporation were filed and approved by the appropriate authority.

  • If you're an LLC, enter the date that the appropriate authority filed your articles of organization or other organizing document.

  • If you're an unincorporated association, enter the date that your organizing document was adopted by the signatures of at least two individuals.

  • If you’re a trust (other than a trust formed by a will), enter the date your trust was funded. If your trust agreement provided for any non-charitable interests, enter the date that non-charitable interests expired. If you were formed by a will, enter the date of death or the date any non-charitable interests expired.

3 State of formation. Enter the jurisdiction (for instance, the state or the federally recognized tribal government) under the laws of which you were incorporated or otherwise formed. This may not be the place in which you’re physically located. For example, if you’re physically located in New York, but incorporated under Massachusetts law, enter Massachusetts.

For purposes of completing this application, you’re formed under the laws of a foreign country if you aren't formed under the laws of the U.S., its territories and possessions, federally recognized Indian tribal or Alaska native governments, or the District of Columbia.
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.
 

Part III

Part III, Line Part III. Your Activities
  REMINDER Answer all questions in this part as they pertain to your past, present, and planned activities.
1 Describe completely and in detail your past, present, and planned activities. Your narrative description of activities should be thorough and accurate because we determine whether you qualify for 501(c)(4) exempt status based on the information in your application.

For each past, present, or planned activity, include information that answers the following questions:
  • What is the activity?

  • Who conducts the activity?

  • What percentage of your total time is allocated to the activity? (Combined time percentages should add up to 100%)

  • How is the activity funded (for example, donations, fees, etc.) and what percentage of your overall expenses is allocated to this activity?

  • How does the activity further your exempt purposes?

2 National Taxonomy of Exempt Entities (NTEE) code. An NTEE code is a three-character series of letters and numbers that generally describe a type of organization. Enter the code from the list of NTEE codes, located in the Appendix A, that best describes you. For more information and more detailed definitions of these codes developed by the National Center for Charitable Statistics (NCCS), visit the Urban Institute, NCCS website at nccs.urban.org.

TIP NTEE codes are also used for purposes other than identification of organizations described in section 501(c)(4). Therefore, all codes in the list don’t necessarily correspond to a section 501(c)(4) purpose.
3 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.
4 If you (including any predecessor organization) lost your section 501(c)(3) status due to carrying on propaganda or otherwise attempting to influence legislation or due to participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office, then you will not be treated as an organization described in section 501(c)(4). This rule will not apply if you were a church or church-affiliated organization described in section 501(h)(5) in the tax year immediately preceding the tax year in which section 501(c)(3) status was lost.
5 You are a successor to another organization if you:
  • Took or will take over activities previously conducted by another organization,

  • Took or will take over 25% or more of the fair market value of the net assets of another organization, or

  • Were established upon the conversion of an organization from for-profit to nonprofit status.

5a A for-profit organization is one in which persons are permitted to have an ownership or partnership interest, such as corporate stock. It includes sole proprietorships, corporations, and other entities that provide for ownership interests.
7 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
8 A relationship between you and the recipient organization includes the following situations.
  • You control the recipient organization, or it controls you through common officers, directors, or trustees, or through authority to approve budgets or expenditures.

  • You and the recipient organization were created at approximately the same time and by the same persons.

  • You and the recipient organization operate in a coordinated manner with respect to facilities, programs, employees, or other activities.

  • Persons who exercise substantial influence over you also exercise substantial influence over the recipient organization.

8a Answer “Yes” if you make grants, loans, or other distributions (such as goods) to a foreign organization.
8e-g The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions based on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive Orders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are prohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated Nationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at treasury.gov/ofac.
9 A foreign country is a country other than the U.S., its territories and possessions, and the District of Columbia.
9a-c The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions based on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive Orders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are prohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated Nationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at treasury.gov/ofac.
10 Answer “Yes” if you are a membership organization formed to own and maintain common green areas, streets, and sidewalks and to enforce covenants to preserve the appearance of a development.
11 Answer “Yes” if your membership is limited to employees of a designated person or persons in a particular municipality and your net earnings will be devoted exclusively to charitable, educational, or recreational purposes.
 

Part IV

Part IV, Line Part IV. Compensation and Other Financial Arrangements
1 Answer “Yes” if you do or will pay compensation to your officers, directors, trustees, employees, members, or independent contractors.
1a A conflict of interest arises when a person in a position of authority over an organization, such as a director, officer, or manager, may benefit personally from a decision he or she could make. Adoption of a conflict of interest policy is not required to obtain tax-exempt status. However, by adopting a policy, you will be choosing to put in place procedures that will help you avoid the possibility that those in positions of authority may receive an inappropriate benefit.

Reasonable compensation is the amount that would ordinarily be paid for like services by like organizations under like circumstances as of the date the compensation arrangement is made. Establishing and documenting reasonable compensation is important because excessive compensation may result in excise taxes on both the individual and you. In addition, excessive compensation may jeopardize your tax-exempt status.
1b A fixed payment means a payment that is either a set dollar amount or fixed through a specific formula where the amount doesn’t depend on discretion. For example, a base salary of $200,000 that is adjusted annually based on the increase in the Consumer Price Index is a fixed payment.

A nonfixed payment means a payment that depends on discretion. For example, a bonus of up to $100,000 that is based on an evaluation of performance by the governing board is a nonfixed payment because the governing body has discretion over whether the bonus is paid and the amount of the bonus.
2 Don’t include purchases or sales of goods and services in your normal course of operations that are available to the general public under similar terms and conditions. Answer “Yes” if any of your officers, directors, or trustees:
  • Is an officer, director, or trustee in another organization to which you will purchase or sell goods, services, or assets from or to; or

  • Possesses more than 35% ownership interest in any organization to which you will purchase or sell goods, services, or assets from or to.



An arm’s length standard exists where the parties have an adverse (or opposing) interest. For example, a seller wants to sell his goods at the highest possible price, while a buyer wants to buy at the lowest possible price. These are adverse interests.

In negotiating with a person, an adverse interest is assumed if that person is otherwise unrelated to you in the sense of not being in a position to exercise substantial influence over you or your affairs. If the person is in a position to exercise substantial influence over your affairs, then an arm’s length standard requires additional precautions to eliminate the effect of the relationship.

Using a conflict of interest policy, information about comparable transactions between unrelated parties, and reliable methods for evaluating the transaction, are examples of precautions that would help make the negotiation process equivalent to one between unrelated persons.

Fair market value is the price at which property or the right to use property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy, sell, or transfer property or the right to use property, and both having reasonable knowledge of relevant facts.
3 Answer “Yes” if any of your officers, directors, or trustees:
  • Is an officer, director, or trustee in another organization that has a lease, contract, loan, or other agreement with you; or

  • Possesses more than a 35% ownership interest in any organization that has a lease, contract, loan, or other agreement with you.



For example, answer “Yes,” if one of your directors is an officer for a section 501(c)(3) organization with whom you have a lease for office space or if one of your directors owns more than 35% of the voting stock of a corporation to which you made a loan.
4 Indicate if you perform any services for any other organization or individual for which you receive a fee.
5 A joint venture is a legal agreement in which the persons jointly undertake a transaction for mutual profit. Generally, each person contributes assets and shares risks. Like a partnership, joint ventures can involve any type of business transaction and the persons involved can be individuals, groups of individuals, companies, or corporations.
 

Part V

Part V Part V. Financial Data
A. Line A. Statement of Revenue and Expenses
You must complete the Statement of Revenue and Expenses for a total of 3 years including the current year.

Completed less than 1 year. If you existed less than 1 year, provide projections of your likely income and expenses for your current year and next 2 years based on a reasonable and good faith estimate of your finances for a total of 3 years financial information.

Completed at least 1 year but fewer than 3. If you’ve existed for more than 1 year but fewer than 3 years, provide your actual income and expenses for the current year and 1 year prior and projected income and expenses for next year for a total of 3 years financial information.

Completed more than 3 years. If you’ve existed more than 3 years, provide your actual income and expenses for the current year and 2 years prior for a total of 3 years financial information.

CAUTION! We may request financial data for more than 3 years.

Preparing the statement. Prepare the statement using the method of accounting you use in keeping your books and records. Place financial information for the year you’re filing this form in the column marked Current tax year.

Prepare the statement using the accounting period you entered on Part I, line 11. Enter “0” if a particular revenue or expense doesn’t apply to you.

Your financial information should reflect your activities described in this application.
1 Enter the total gifts, grants, and contributions you receive. Include items of value that you receive as gifts, grants, or contributions. Do not include membership dues reported in line 2.
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.
3 Enter your gross income from dividends, interest, payments received on securities, loans, rents, and royalties that are held for investment purposes.
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. (You can take this amount from Form 990-T, if filed.)

See Pub. 598 for additional information regarding unrelated business income.
5 Enter amounts any local tax authority collects from the public on your behalf.
6 Enter the value of services or facilities a governmental unit furnishes to you. Use the fair market value of the services or facilities. Don’t include the value of services or facilities generally provided to the public without charge.
7 Enter the total income from all sources not reported on lines 1 through 6, or lines 9 and 11. Provide an itemized list showing each type and amount of income included on this line. Also, briefly describe each type of income.
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:
  • Intermittently (not regularly carried on), such as an occasional auction;

  • With substantially all (at least 85%) volunteer labor, such as a car wash;

  • For the convenience of members, students, patients, officers, or employees, such as a parking lot for a school's students and employees; or

  • With substantially all contributed merchandise, such as a thrift store.



See Pub. 598 for additional information regarding income that isn’t from an unrelated trade or business.

Gross receipts also includes payment by a governmental unit that may be called a grant but is actually payment for a service or facility for the use of the government payer, rather than for the direct benefit of the public.

Example. The state government gives a conservation group a grant to study the effects of a new sewage treatment plant on an ecologically significant woodland area. Although the payment is called a grant, it is actually gross receipts that should be included on Line 9. The payment is by a governmental unit (state) for a study for its own use, not for the direct benefit of the general public. A for-profit consulting company could have done the study rather than by the tax-exempt conservation group.

Provide an itemized list of your gross receipts in line 24, describing the sources and amounts of income. For payments by a governmental unit, list the payer, the purpose of the payment, and the payment amount.t.
11 Enter any net gain or loss on the sale of capital assets. Provide an itemized list by asset category (for example, real estate or securities) showing gross sales, cost or other basis/sales expenses), and gain or loss by asset category in line 24. You may use the format in Figure 2.

Figure 2. Net Gain or Loss On Sales of Capital Assets
      Categories  
  (A) Real Estate (B) Securities (C) Other
1. Gross Sales Price of assets (other than inventory)
by category
     
2. Less: Cost or other basis and sales expense      
3. Gain or (loss). Subtract line 2 from line 1.      
4. Net gain or (loss) — Add line 3 of columns (A), (B), and (C). Enter here and on Form 1024-A, Part IX-A. Statement of Revenues and Expenses, line 11.  
   
13 Enter the total expenses you incur for soliciting gifts, grants, and contributions included on line 1. Include fees paid to professional fund raisers for soliciting gifts, grants, and contributions.
14 Enter the total amounts you pay out to both individuals and organizations. Provide an itemized list on line 24, identifying recipients (using letter designations such as A, B, C, etc., for individuals) a brief description of the purposes or conditions of payments, and the amounts paid.

Maintain (but don’t submit) a list showing the names of recipients associated with each letter designation.
15 Enter total payments you make to or for the benefit of your members. Provide an itemized list in line 25, identifying recipients (using letter designations), a brief description of the purposes or conditions of payment, and the amounts paid. Do not include any amounts reported on line 14.

Maintain (but don’t submit) a list showing the names of recipients associated with each letter designation.
16 Enter the total amount of compensation you pay to your officers, directors, and trustees.
17 Enter the total amount of salaries you pay to employees (not reported on line 16 above).
18 Enter your total interest expense for the year. Don’t include mortgage interest treated as an occupancy expense on line 19.
19 Enter the amount you pay for the use of office space or other facilities, heat, light, power, and other utilities, outside janitorial services, mortgage interest, real estate taxes, and similar expenses.
20 Enter the total depreciation, depletion, and similar expenses you incur.
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 management, or any independent contractors.
22 Enter any expenses you didn’t include in the lines above, such as for program services. Provide an itemized list in line 24, showing the type and amount of each significant expense.
B, Line B. Balance Sheet

Complete the balance sheet for your most recently completed tax year. If you haven’t completed a full tax year, use the most current information available. Be sure to enter the year-end date for the information provided and not the date you prepare this application. Enter “0” if a particular asset or liability doesn’t apply to you.
1 Enter your total cash in checking and savings accounts, temporary cash investments (money market funds, CDs, treasury bills, or other obligations that mature in less than 1 year), and petty cash funds.
2 Enter your total accounts receivable that arose from the sale of goods and/or performance of services, less any reserve for bad debt.
3 Enter the amount of materials, goods, and supplies you purchased or manufactured and held to be sold or used in some future period.
4 Enter the total amount of bonds or notes you issued that will be repaid to you. Provide an itemized list in line 19 that shows the name of the borrower (using a letter designation), the borrower’s relationship to you, a brief description of the obligation, the rate of return, the due date, and the amount due.

Maintain (but don’t submit) a list showing the names of borrowers associated with each letter designation.
5 Enter the total fair market value of corporate stocks you hold. Provide an itemized list of your corporate stock holdings in line 19.

For stock of closely held corporations, list the name of the corporation, a brief summary of the corporation's capital structure, the number of shares held, and their value as carried on your books. If such valuation doesn't reflect current fair market value, also include fair market value.

For stock traded on an organized exchange or in substantial quantities over the counter, the schedule should show the name of the corporation, a description of the stock and the principal exchange on which it is traded, the number of shares held, and their value as carried on the organization's books.
6 Enter your total amount of loans (personal and mortgage loans) receivable. Provide an itemized list that identifies each borrower name (using a letter designation), the borrower’s relationship to you, purpose of loan, repayment terms, interest rate, and original amount of loan. Report each loan separately, even if more than one loan was made to the same person.

Maintain (but don’t submit) a list showing the names of borrowers associated with each letter designation.
7 Enter the total book value of your other investments. Include the total book value of governmental securities (federal, state, and municipal), buildings, and equipment held for investment purposes. Provide an itemized list in line 19 identifying and reporting the book value of each building/item of equipment held for investment purposes.
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 of these assets held at the end of the current tax year/period, including the cost or other basis.
9 Enter the total book value of land not held for investment purposes.
10 Enter the total book value of any other category of your assets not reported on lines 1 through 9, for example, patents, copyrights, or other intangible assets. Provide an itemized list of each assets in line 19.
12 Enter the total of accounts your accounts payable to suppliers and others, such as salaries payable, accrued payroll taxes, and interest payable.
13 Enter the total unpaid portion of grants and contributions you committed to pay to other organizations or individuals.
14 Enter the total of your mortgages and other notes payable outstanding at the end of the current year/period. Provide an itemized list in line 19 showing each note separately and the lender's name, purpose of loan, repayment terms, interest rate, and original amount.
15 Enter the total amount of any other liabilities not reported on lines 12 through 14. Provide an itemized list in line 19 of these liabilities, including the amounts you owe.
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 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.
 

Part VI

Part VI, Line Part VI, Effective Date
1 Use the formation date you listed in Part II, line 2, and the date you submit this electronic form and required user fee payment to determine whether you’re submitting this application within 27 months of the end of the month in which you were formed.
2 Answer “Yes” if your exempt status was automatically revoked under section 6033(j)(1) for failure to file required annual returns or notices for 3 consecutive years and you’re applying for reinstatement.

Revenue Procedure 2014-11, 2014-3 I.R.B 411, establishes several different procedures for reinstating an organization’s exempt status depending upon its size, the number of times it’s been automatically revoked, and the timeliness of filing for reinstatement. Review the revenue procedure to determine which section applies to you.
2a Select the section of Revenue Procedure 2014-11 under which you’re applying for reinstatement.

Section 4. Select this section if:
  • You were eligible to file either Form 990-EZ or Form 990-N for each of the three consecutive years that you failed to file;

  • This is the first time you have been automatically revoked pursuant to section 6033(j)(1); and

  • You’re submitting this application not later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS posted your name on the Auto-Revocation List at apps.irs.gov/app/eos/.



By selecting this item, you’re also attesting that your failure to file was not intentional and you have put in place procedures to file required returns or notices in the future.

CAUTION! If your exempt status was automatically revoked more than once, you’re not eligible for reinstatement under Section 4; however, you may apply for reinstatement under Section 5, Section 6, or Section 7.

Section 5. Select this section if:
  • You are ineligible to file for reinstatement under Section 4, and

  • You’re submitting this application not later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS posted your name on the Auto-Revocation List at apps.irs.gov/app/eos/.



By selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have put in place procedures to file required returns or notices in the future.

Describe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in at least 1 of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the failure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices.

Section 6. Select this section if:
  • You’re applying for reinstatement of your tax-exempt status more than 15 months from the later of the date of the Revocation Letter or the date on which the IRS posted your name on the Revocation List Auto-Revocation List at apps.irs.gov/app/eos/.



By selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have put in place procedures to file required returns or notices in the future.

Describe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in each of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the failure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices.

Section 7. Select this section if you’re seeking reinstatement with an effective date of reinstatement of the date of submission of this application.
 

Part VII

Part VII Part VII. Annual Filing Requirement
  Most organizations must file an annual notice (Form 990 or 990-EZ) or notice (Form 990-N, Electronic Notice (e-Postcard)). Exceptions to this rule include certain affiliates of a governmental unit. You can find more detailed information about filing requirements and exceptions from the requirement to file in the Instructions for Form 990.

Unless specifically required to file Form 990 or Form 990-EZ (see the Instructions for Form 990), most organizations that normally have gross receipts of $50,000 or less may satisfy their filing obligation with the Form 990-N, Electronic Notice (e-Postcard).

CAUTION! If you fail to file a required information return or notice for three consecutive years, your exempt status will be automatically revoked.
1 Answer “Yes” if you’re claiming you are excepted from filing a Form 990-series return or notice and indicate the reason you believe you’re excepted from filing. See Pub. 557 and Instructions for Form 8940, Request for Miscellaneous Determination, for more information on the requirements for the various filing exceptions.

Provide information regarding how you meet your requested exception in your narrative description of activities or as part of an uploaded supplemental response. For example, if you’re claiming exception as an affiliate of a governmental unit based on Rev. Proc. 95-48, you must demonstrate that your bylaws or other organizational documents states that your board members were appointed by a governmental unit, an affiliate of a governmental unit, a public official acting in an official capacity, or elected by the public at large, pursuant to local statute or ordinance. Also include information demonstrating that you meet at least two (2) of the affiliation factors listed in Rev. Proc. 95-48, Section 4.03 and how you meet all of the facts and circumstances detailed in Rev. Proc. 95-48, Section 4.04.
 

Part VIII

Part VIII Part VIII. Notification Requirement Under Section 506
  Section 506 requires an organization notify the IRS of its intent to operate as a section 501(c)(4) organization. Form 8976, Notice of Intent to Operate Under Section 501(c)(4), must be submitted electronically at services.irs.gov/datamart/login.do, and requires payment of a user fee at Pay.gov. You can find more information about section 501(c)(4) notification requirements at irs.gov/form8976.
TIP For certain exceptions to the requirement to submit Form 8976 for organizations in existence as of July 8, 2016, see Rev. Proc. 2016-41 for information regarding the timing for submitting the notification.
1 Answer “Yes” if you submitted Form 8976 within 60 days of your formation date. If you answer “No,” explain why you did not submit the notification.
 

Part IX

Part IX Part IX - Signature
  Signature requirements. An officer, director, trustee, or other official who is authorized to sign for the organization must sign Form 1024-A. The signature must be accompanied by the title or authority of the signer and the date.

TIP The person signing Form 1024-A must be listed as an officer, director, or trustee within the first five entries of Part I, Line 17.
 

Upload Checklist

Upload checklist Upload checklist
  Documents to upload. Check the boxes to indicate which documents are included in the file you upload with your application.

You must upload a copy of your organizing document and any amendments to it along with a copy of your bylaws, if adopted. The other listed documents are not required.

Put your name and EIN on each page of your supplemental response and identify the Part and Line number to which the information relates.

Pay.gov can accommodate only one uploaded file. Consolidate your attachments into a single PDF file not to exceed 15MB.

If your PDF file exceeds the 15MB limit, remove any items over the limit and contact IRS Customer Accounts Services at 877-829-5500​ for assistance on how to submit the removed items.
 

Paperwork Reduction Act Notice.

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

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. However, certain returns and return information of tax-exempt organizations and trusts are subject to public disclosure and inspection, as provided by section 6104.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for tax exempt organizations filing this form is approved under OMB control number 1545-0047 and is included in the estimates shown in the instructions for their information return.

Comments and suggestions.

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 send us comments from IRS.gov/FormComments. Or you can write to:

Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
I

Instructions for Form 1024-A - Additional Material

Appendix A: National Taxonomy of Exempt Entities (NTEE) Codes

Arts, Culture & Humanities

Code

A01 - Alliances & Advocacy
A02 - Management & Technical Assistance
A03 - Professional Societies & Associations
A05 - Research Institutes & Public Policy Analysis
A11 - Single Organization Support
A12 - Fund Raising & Fund Distribution
A19 - Support N.E.C.
A20 - Arts & Culture
A23 - Cultural & Ethnic Awareness
A24 - Folk Arts
A25 - Art Education
A26 - Arts & Humanities Councils & Agencies
A27 - Community Celebrations
A30 - Media & Communications
A31 - Film & Video
A32 - Television
A33 - Printing & Publishing
A34 - Radio
A40 - Visual Arts
A50 - Museums
A51 - Art Museums
A52 - Children’s Museums
A54 - History Museums
A56 - Natural History & Natural Science Museums
A57 - Science & Technology Museums
A60 - Performing Art
A61 - Performing Arts Centers
A62 - Dance
A63 - Ballet
A65 - Theater
A68 - Music
A69 - Symphony Orchestras
A6A - Opera
A6B - Singing & Choral Groups
A6C - Bands & Ensembles
A6E - Performing Arts Schools
A70 - Humanities Organizations
A80 - Historical Organizations
A82 - Historical Societies & Historic Preservation
A84 - Commemorative Events
A90 - Arts Service
A99 - Arts, Culture & Humanities N.E.C.

Education

Code

B01 - Alliances & Advocacy Organizations
B02 - Management & Technical Assistance
B03 - Professional Society & Associations
B05 - Research Institutes & Public Policy Analysis
B11 - Single Organization Support
B12 - Fundraising & Fund Distribution
B19 - Support N.E.C.
B20 - Elementary & Secondary Schools
B21 - Preschools
B24 - Primary & Elementary Schools
B25 - Secondary & High Schools
B28 - Special Education
B29 - Charter Schools
B30 - Vocational & Technical Schools
B40 - Higher Education Institutions
B41 - Two-Year Colleges
B42 - Two-Year Colleges
B43 - Undergraduate Colleges
B50 - Graduate & Professional Schools
B60 - Adult Education
B70 - Libraries
B80 - Student Services
B82 - Scholarships & Student Financial Aid
B83 - Student Sororities & Fraternities
B84 - Alumni Associations
B90 - Educational Services
B92 - Remedial Reading & Encouragement
B94 - Parent & Teacher Groups
B99 - Education N.E.C.

Environment

Code

C01 - Alliances & Advocacy
C02 - Management & Technical Assistance
C03 - Professional Societies & Associations
C05 - Research Institutes & Public Policy Analysis
C11 - Single Organization Support
C12 - Fundraising & Fund Distribution
C19 - Support N.E.C.
C20 - Pollution Abatement & Control
C27 - Recycling
C30 - Natural Resources Conservation & Protection
C32 - Water Resources, Wetland Conservation & Management
C34 - Land Resources Conservation
C35 - Energy Resources Conservation & Development
C36 - Forest Conservation
C40 - Botanical, Horticultural & Landscape Services
C41 - Botanical Gardens & Arboreta
C42 - Garden Clubs
C50 - Environmental Beautification
C60 - Environmental Education
C99 - Environmental N.E.C.

Animal-Related

Code

D01 - Alliance & Advocacy
D02 - Management & Technical Assistance
D03 - Professional Societies & Associations
D05 - Research Institutes & Public Policy Analysis
D11 - Single Organization Support
D12 - Fundraising & Fund Distribution
D19 - Support N.E.C.
D20 - Animal Protection & Welfare
D30 - Wildlife Preservation & Protection
D31 - Protection of Endangered Species
D32 - Bird Sanctuaries
D33 - Fisheries Resources
D34 - Wildlife Sanctuaries
D40 - Veterinary Services
D50 - Zoos & Aquariums
D60 - Animal Services N.E.C.
D61 - Animal Training
D99 - Animal Related N.E.C.

Health Care

Code

E01 - Alliances & Advocacy
E02 - Management & Technical Assistance
E03 - Professional Societies & Associations
E05 - Research Institutes & Public Policy Analysis
E11 - Single Organization Support
E12 - Fundraising & Fund Distribution
E19 - Support N.E.C.
E20 - Hospitals
E21 - Community Health Systems
E22 - General Hospitals
E24 - Specialty Hospitals
E30 - Ambulatory & Primary Health Care
E31 - Group Health Practices
E32 - Community Clinics
E40 - Reproductive Health Care
E42 - Family Planning
E50 - Rehabilitative Care
E60 - Health Support
E61 - Blood Banks
E62 - Emergency Medical Services & Transport
E65 - Organ & Tissue Banks
E6A - Pharmacies & Drugstores
E70 - Public Health
E80 - Health (General & Financing)
E86 - Patient & Family Support
E90 - Nursing
E91 - Nursing Facilities
E92 - Home Health Care
E99 - Health Care N.E.C.

Mental Health & Crisis Intervention

Code

F01 - Alliances & Advocacy
F02 - Management & Technical Assistance
F03 - Professional Societies & Associations
F05 - Research Institutes & Public Policy Analysis
F11 - Single Organization Support
F12 - Fundraising & Fund Distribution
F19 - Support N.E.C.
F20 - Substance Abuse Dependency, Prevention & Treatment
F21 - Substance Abuse Prevention
F22 - Substance Abuse Treatment
F30 - Mental Health Treatment
F31 - Psychiatric Hospitals
F32 - Community Mental Health Centers
F33 - Residential Mental Health Treatment
F40 - Hot Line & Crisis Intervention
F42 - Sexual Assault Services
F50 - Addictive Disorders N.E.C.
F52 - Smoking Addiction
F53 - Eating Disorders & Addictions
F54 - Gambling Addiction
F60 - Counseling
F70 - Mental Health Disorders
F80 - Mental Health Associations
F99 - Mental Health & Crisis Intervention N.E.C.

Volutary Health Associations & Medical Disciplines

Code

G01 - Alliances & Advocacy
G02 - Management & Technical Assistance
G03 - Professional Societies & Associations
G05 - Research Institute & Public Policy Analysis
G11 - Single Organization Support
G12 - Fundraising & Fund Distribution
G19 - Support N.E.C.
G20 - Birth Defects & Genetic Diseases
G25 - Down Syndrome
G30 - Cancer
G32 - Breast Cancer
G40 - Diseases of Specific Organs
G41 - Eye Diseases, Blindness & Vision Impairments
G42 - Ear & Throat Diseases
G43 - Heart & Circulator System Diseases & Disorders
G44 - Kidney Diseases
G45 - Lung Diseases
G48 - Brain Disorder
G50 - Nerve, Muscle, & Bone Diseases
G51 - Arthritis
G54 - Epilepsy
G60 - Allergy Related Diseases
G61 - Asthma
G70 - Digestive Diseases & Disorders
G80 - Specific Named Disorders
G81 - AIDS
G83 - Alzheimer’s Diseases
G84 - Autism
G90 - Medical Disciplines
G92 - Biomedicine & Bioengineering
G94 - Geriatrics
G96 - Neurology & Neuroscience
G98 - Pediatrics
G99 - Voluntary Health Associations, Medical Disciplines N.E.C.
G9B - Surgical Specialties

Medical Research

Code

H01 - Alliances & Advocacy
H02 - Management & Technical Assistance
H03 - Professional Societies & Associations
H05 - Research Institute & Public Policy Analysis
H11 - Single Organization Support
H12 - Fundraising & Fund Distribution
H19 - Support N.E.C.
H20 - Birth Defects & Genetic Diseases Research
H25 - Down Syndrome Research
H30 - Cancer Research
H32 - Breast Cancer Research
H40 - Diseases of Specific Organs Research
H41 - Eye Diseases, Blindness & Vision Impairments Research
H42 - Ear & Throat Diseases Research
H43 - Heart & Circulatory System Diseases & Disorders Research
H44 - Kidney Diseases Research
H45 - Lung Diseases Research
H48 - Brain Disorders Research
H50 - Nerve, Muscle & Bone Diseases Research
H51 - Arthritis Research
H54 - Epilepsy Research
H60 - Allergy-Related Diseases Research
H61 - Asthma Research
H70 - Digestive Diseases & Disorders Research
H80 - Specifically Named Diseases Research
H81 - AIDS Research
H83 - Alzheimer’s Disease Research
H84 - Autism Research
H90 - Medical Disciplines Research
H92 - Biomedicine & Bioengineering Research
H94 - Geriatrics Research
H96 - Neurology & Neuroscience Research
H98 - Pediatrics Research
H99 - Medical Research N.E.C.
H9B - Surgical Specialties Research

Crime & Legal-Related

Code

I01 - Alliances & Advocacy
I02 - Management & Technical Assistance
I03 - Professional Societies & Associations
I05 - Research Institutes & Public Policy Analysis
I11 - Single Organization Support
I12 - Fundraising & Fund Distribution
I19 - Support N.E.C.
I20 - Crime Prevention
I21 - Youth Violence Prevention
I23 - Drunk Driving-Related
I30 - Correctional Facilities
I31 - Half-Way Houses for Offenders & Ex-Offenders
I40 - Rehabilitation Services for Offenders
I43 - Inmate Support
I44 - Prison Alternatives
I50 - Administration of Justice
I51 - Dispute Resolution & Mediation
I60 - Law Enforcement
I70 - Protection Against Abuse
I71 - Spouse Abuse Prevention
I72 - Child Abuse Prevention
I73 - Sexual Abuse Prevention
I80 - Legal Services
I83 - Public Interest Law
I99 - Crime & Legal-Related N.E.C.

Employment

Code

J01 - Alliances & Advocacy
J02 - Management & Technical Assistance
J03 - Professional Societies & Associations
J05 - Single Organization Support
J11 - Consumer Lending
J12 - Fundraising & Fund Distribution
J19 - Support N.E.C.
J20 - Employment Preparation & Procurement
J21 - Vocational Counseling
J22 - Job Training
J30 - Vocational Rehabilitation
J32 - Goodwill Industries
J33 - Sheltered Employment
J40 - Labor Unions
J99 - Employment N.E.C.

Food, Agriculture & Nutrition

Code

K01 - Alliances & Advocacy
K02 - Management & Technical Assistance
K03 - Professional Societies & Associations
K05 - Research Institutes & Public Policy Analysis
K11 - Single Organization Support
K12 - Fundraising & Fund Distribution
K19 - Support N.E.C.
K20 - Agricultural Programs
K25 - Farmland Preservation
K26 - Animal Husbandry
K28 - Farm Bureaus & Granges
K2A - Other Vegetable (except Potato) & Melon Farming
K2B - Soil Preparation, Planting, & Cultivating
K2C - Wineries
K30 - Food Programs
K31 - Food Banks & Pantries
K34 - Congregate Meals
K35 - Soup Kitchens
K36 - Meals on Wheels
K40 - Nutrition
K50 - Home Economics
K6A - Meat Markets
K6B - Confectionery & Nut Stores
K6C - Caterers
K6D - Mobile Food Services
K6E - Drinking Places
K6F - Snack Nonalcoholic Beverage Bars
K90 - Limited-Service Restaurants
K91 - Supermarkets & Other Grocery (except Convenience) Stores
K92 - Convenience Stores
K93 - Fruit & Vegetable Markets
K94 - All Other Specialty Food Stores
K95 - Food (Health) Supplement Stores
K96 - Warehouse Clubs & Supercenters
K97 - Food Service Contractors
K98 - Full-Service Restaurants
K99 - Food, Agriculture & Nutrition N.E.C.

Housing & Shelter

Code

L01 - Alliances & Advocacy
L02 - Management & Technical Assistance
L03 - Professional Societies & Associations
L05 - Research Institutes & Public Policy Analysis
L11 - Single Organization Support
L12 - Fundraising & Fund Distribution
L19 - Support N.E.C.
L20 - Housing Development, Construction & Management
L21 - Low-Income & Subsidized Rental Housing
L22 - Senior Citizens’ Housing & Retirement Communities
L24 - Independent Housing for People with Disabilities
L25 - Housing Rehabilitation
L30 - Housing Search Assistance
L40 - Temporary Housing
L41 - Homeless Shelters
L4A - Hotels (except Casino Hotels) & Motels
L4B - Bed and Breakfast Inns
L50 - Homeowners & Tenants Associations
L80 - Housing Support
L81 - Home Improvement & Repairs
L82 - Housing Expense Reduction Support
L99 - Housing & Shelter N.E.C.

Public Safety, Disaster Preparedness & Relief

Code

M01 - Alliances & Advocacy
M02 - Management & Technical Assistance
M03 - Professional Societies & Associations
M05 - Research Institutes & Public Policy Analysis
M11 - Single Organization Support
M12 - Fundraising & Fund Distribution
M19 - Support N.E.C.
M20 - Disaster Preparedness & Relief Services
M23 - Search & Rescue Squads
M24 - Fire Prevention
M40 - Safety Education
M41 - First Aid
M42 - Automotive Safety
M60 - Public Safety Benevolent Associations
M99 - Public Safety, Disaster Preparedness & Relief N.E.C.

Recreation & Sports

Code

N01 - Alliances & Advocacy
N02 - Employment Services
N03 - Professional Societies & Associations
N05 - Research Institutes & Public Policy Analysis
N11 - Single Organization Support
N12 - Fundraising & Fund Distribution
N19 - Support N.E.C.
N20 - Camps
N2A - RV (Recreational Vehicle) Parks & Campgrounds
N2B - Recreational and Vacation Camps (Except Campgrounds)
N30 - Physical Fitness & Community Recreational Facilities
N31 - Community Recreational Centers
N32 - Parks & Playgrounds
N40 - Sports Training Facilities, Agencies
N50 - Recreational Clubs
N52 - Fairs
N60 - Amateur Sports
N61 - Fishing & Hunting
N62 - Basketball
N63 - Baseball & Softball
N64 - Soccer
N65 - Football
N66 - Racquet Sports
N67 - Swimming & Other Water Recreation
N68 - Winter Sports
N69 - Equestrian
N6A - Golf
N70 - Amateur Sports Competitions
N71 - Olympics
N72 - Special Olympics
N80 - Professional Athletic Leagues
N99 - Recreation & Sports N.E.C.

Youth Development

Code

O01 - Alliances & Advocacy
O02 - Management & Technical Assistance
O03 - Professional Societies & Associations
O05 - Research Institutes & Public Policy Analysis
O11 - Single Organization Support
O12 - Fundraising & Fund Distribution
O19 - Support N.E.C.
O20 - Youth Centers & Clubs
O21 - Boys Clubs
O22 - Girls Clubs
O23 - Boys & Girls Clubs
O30 - Adult & Child - Matching Programs
O31 - Big Brothers & Big Sisters
O40 - Scouting
O41 - Boy Scouts of America
O42 - Girl Scouts of the U.S.A.
O43 - Camp Fire
O50 - Youth Development Programs
O51 - Youth Community Service Clubs
O52 - Youth Development - Agricultural
O53 - Youth Development - Business
O54 - Youth Development - Citizenship
O55 - Youth Development - Religious Leadership
O99 - Youth Development N.E.C.

Human Services

Code

P01 - Alliances & Advocacy
P02 - Management & Technical Assistance
P03 - Professional Societies & Associations
P05 - Research Institutes & Public Policy Analysis
P11 - Single Organization Support
P12 - Fundraising & Fund Distribution
P19 - Support N.E.C.
P20 - Human Service Organizations
P21 - American Red Cross
P22 - Urban League
P24 - Salvation Army
P26 - Volunteers of America
P27 - Young Men’s or Women Associations
P28 - Neighborhood Centers
P29 - Thrift Shops
P30 - Children & Youth Services
P31 - Adoption
P32 - Foster Care
P33 - Child Day Care
P40 - Family Services
P42 - Single Parent Agencies
P43 - Family Violence Shelters, Services
P44 - In-Home Assistance
P45 - Family Services for Adolescent Parents
P46 - Family Counseling
P47 - Pregnancy Centers
P50 - Personal Social Services
P51 - Financial Counseling
P52 - Transportation Assistance
P58 - Gift Distribution
P60 - Emergency Assistance
P61 - Travelers’ Aid
P62 - Victims’ Services
P70 - Residential Care & Adult Day Programs
P71 - Adult Day Care
P73 - Group Homes
P74 - Hospices
P75 - Supportive Housing for Older Adults
P76 - Homes for Children & Adolescents
P7A - Residential Intellectual & Developmental Disability Facilities (Group Homes, Intermediate Care Facilities & Hospitals)
P80 - Centers to Support the Independence of Specific Populations
P81 - Senior Centers
P82 - Developmentally Disabled Centers
P83 - Womens’ Centers
P84 - Ethnic & Immigrant Centers
P85 - Homeless Centers
P86 - Blind & Visually Impaired Centers
P87 - Deaf & Hearing Impaired Centers
P88 - LGBT Centers
P99 - Human Services N.E.C.

International, Foreign Affairs & National Security

Code

Q01 - Alliances & Advocacy
Q02 - Management & Technical Assistance
Q03 - Professional Societies & Associations
Q05 - Research Institutes & Public Policy Analysis
Q11 - Single Organization Support
Q12 - Fundraising & Fund Distribution
Q19 - Support N.E.C.
Q20 - Promotion of International Understanding
Q21 - International Cultural Exchange
Q22 - International Academic Exchange
Q23 - International Exchange N.E.C.
Q30 - International Development
Q31 - International Agricultural Development
Q32 - International Economic Development
Q33 - International Relief
Q35 - International Democracy & Civil Society Development
Q40 - International Peace & Security
Q41 - Arms Control & Peace
Q42 - United Nations Associations
Q43 - National Security
Q50 - International Affairs, Foreign Policy & Globalization
Q51 - International Economic & Trade Policy
Q70 - International Human Rights
Q71 - International Migration & Refugee Issues
Q99 - International, Foreign Affairs & National Security N.E.C.

Civil Rights, Social Action & Advocacy

code

R01 - Alliances & Advocacy Organizations
R02 - Management & Technical Assistance
R03 - Professional Societies & Associations
R05 - Research Institutes & Public Policy Analysis
R11 - Single Organization Support
R12 - Fundraising & Fund Distribution
R19 - Support N.E.C.
R20 - Civil Rights
R22 - Minority Rights
R23 - Disabled Persons’ Rights
R24 - Womens’ Rights
R25 - Seniors’ Rights
R26 - Lesbian & Gay Rights
R28 - Childrens’ Rights
R30 - Intergroup & Race Relations
R40 - Voter Education & Registration
R60 - Civil Liberties
R61 - Reproductive Rights
R62 - Right to Life
R63 - Censorship, Freedom of Speech & Press
R67 - Right to Die & Euthanasia
R99 - Civil Rights, Social Action & Advocacy N.E.C.

Community Improvement & Capacity Building

Code

S01 - Alliances & Advocacy
S02 - Management & Technical Assistance
S03 - Professional Societies & Associations
S05 - Research Institutes & Public Policy Analysis
S11 - Single Organization Support
S12 - Fund Raising & Fund Distribution
S19 - Support N.E.C.
S20 - Community & Neighborhood Development
S21 - Community Coalitions
S22 - Neighborhood & Block Associations
S30 - Economic Development
S31 - Urban & Community Economic Development
S32 - Rural Economic Development
S40 - Business & Industry
S41 - Chambers of Commerce & Business Leagues
S43 - Small Business Development
S46 - Boards of Trade
S47 - Real Estate Associations
S50 - Nonprofit Management
S80 - Community Service Clubs
S81 - Womens’ Service Clubs
S82 - Mens’ Service Clubs
S99 - Community Improvement & Capacity Building N.E.C.

Philanthropy, Volunteerism & Grantmaking Foundations

Code

T01 - Alliances & Advocacy
T02 - Management & Technical Assistance
T03 - Professional Societies & Associations
T05 - Research Institutes & Public Policy Analysis
T11 - Single Organization Support
T12 - Fundraising & Fund Distribution
T19 - Support N.E.C.
T20 - Private Grantmaking Foundations
T21 - Corporate Foundations
T22 - Private Independent Foundations
T23 - Private Operating Foundations
T30 - Public Foundations
T31 - Community Foundations
T40 - Volunteerism Promotion
T50 - Philanthropy, Charity & Volunteerism Promotion
T70 - Federated Giving Programs
T90 - Named Trusts N.E.C.
T99 - Philanthropy, Voluntarism & Grantmaking Foundations N.E.C.

Science & Technology

Code

U01 - Alliances & Advocacy
U02 - Management & Technical Assistance
U03 - Professional Societies & Associations
U05 - Research Institutes & Public Policy Analysis
U11 - Single Organization Support
U12 - Fundraising & Fund Distribution
U19 - Support N.E.C.
U20 - General Science
U21 - Marine Science & Oceanography
U30 - Physical & Earth Sciences
U31 - Astronomy
U33 - Chemistry & Chemical Engineering
U34 - Mathematics
U36 - Geology
U40 - Engineering & Technology
U41 - Computer Science
U42 - Engineering
U50 - Biological & Life Sciences Research
U99 - Science & Technology N.E.C.

Social Science

Code

V01 - Alliances & Advocacy
V02 - Management & Technical Assistance
V03 - Professional Societies & Associations
V05 - Research Institutes & Public Policy Analysis
V11 - Single Organization Support
V12 - Fund Raising & Fund Distribution
V19 - Support N.E.C.
V20 - Social Science
V21 - Anthropology & Sociology
V22 - Economics
V23 - Behavioral Science
V24 - Political Science
V25 - Population Studies
V26 - Law & Jurisprudence
V30 - Interdisciplinary Research
V31 - Black Studies
V32 - Women’s Study
V33 - Ethnic Studies
V34 - Urban Studies
V35 - International Studies
V36 - Gerontology
V37 - Labor Studies
V99 - Social Science N.E.C.

Public & Societal Benefit

Code

W01 - Alliances & Advocacy
W02 - Management & Technical Assistance
W03 - Professional Societies & Associations
W05 - Research Institutes & Public Policy Analysis
W11 - Single Organization Support
W12 - Fundraising & Fund Distribution
W19 - Support N.E.C.
W20 - Government & Public Administration
W22 - Public Finance, Taxation & Monetary Policy
W24 - Citizen Participation
W30 - Military & Veterans’ Organizations
W40 - Public Transportation Systems
W50 - Telecommunications
W60 - Financial Institutions
W61 - Credit Unions
W70 - Leadership Development
W80 - Public Utilities
W90 - Consumer Protection
W99 - Public & Societal Benefit N.E.C.

Religion-Related

Code

X01 - Alliances & Advocacy
X02 - Management & Technical Assistance
X03 - Professional Societies & Associations
X05 - Research Institutes & Public Policy Analysis
X11 - Single Organization Support
X12 - Fundraising & Fund Distribution
X19 - Support N.E.C.
X20 - Christianity
X21 - Protestant
X22 - Roman Catholic
X30 - Judaism
X40 - Islam
X50 - Buddhism
X70 - Hinduism
X80 - Religious Media & Communications
X81 - Religious Film & Video
X82 - Religious Television
X83 - Religious Printing & Publishing
X84 - Religious Radio
X90 - Interfaith Coalitions
X99 - Religion Related, N.E.C.

Mutual & Membership Benefit

Code

Y01 - Alliances & Advocacy
Y02 - Management & Technical Assistance
Y03 - Professional Societies & Associations
Y05 - Research Institutes & Public Policy Analysis
Y11 - Single Organization Support
Y12 - Fundraising & Fund Distribution
Y19 - Support N.E.C.
Y20 - Insurance Providers
Y22 - Local Benevolent Life Insurance Associations
Y23 - Mutual Insurance Companies & Associations
Y24 - Supplemental Unemployment Compensation
Y25 - State-Sponsored Workers’ Compensation Reinsurance Organizations
Y30 - Pension & Retirement Funds
Y33 - Teachers’ Retirement Fund Associations
Y34 - Employee-Funded Pension Trusts
Y35 - Multi-Employer Pension Plans
Y40 - Fraternal Societies
Y41 - Fraternal Beneficiary Societies
Y42 - Domestic Fraternal Societies
Y43 - Voluntary Employees Beneficiary Associations (Non-Government)
Y44 - Voluntary Employees Beneficiary Associations (Government)
Y50 - Cemeteries
Y99 - Mutual & Membership Benefit N.E.C.