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.
Recent developments
None at this time.
Other items you may find useful
E-filing overview – Online training available at the IRS microsite StayExempt.irs.gov
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