About Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code


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: 

  1. Register for an account on Pay.gov  
  2. Enter “1024” in the search box and select Form 1024.
  3. Complete the form. 

Instructions for Form 1024 (print versionPDF)  

Recent developments

      Revenue Procedure 2024-5

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