# Form 1024

URL: https://pdf.net/pdf-forms/tax-forms/form-1024
Category: Tax Forms
Attributes: Trusted by accountants

IRS Form 1024 is used by organizations seeking** **recognition of tax-exempt status under IRC Section 501(a) or Section 521.

Prepare answers for your application with our editable Form 1024 and avoid delays. Fill out online and download to your device.

## Versions

- 2018 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/f963a5820b890aaf360f889edc6c4162b563ac16.pdf)

## How to Fill Out Form 1024

1. Open the editable Form 1024.
2. Enter your organization’s legal name, address, and Employer Identification Number (EIN).
3. Select the appropriate exemption section per Form 1024 instructions.
4. Describe your mission and detailed activities that support it.
5. Provide governing documents and required organizational details.
6. Sign and submit the form and attachments.

## Facts

### What Is Form 1024 Used For?

Form 1024 is used by organizations to apply for recognition of tax-exempt status under Section 501(a) or Section 521 of the Internal Revenue Code. It allows the IRS to evaluate whether an organization meets the requirements for exemption.

If the application is approved, the IRS issues a determination letter confirming exempt status. However, for organizations that are not required to apply but choose to file, receiving this letter is typically the primary reason for filing. The determination letter provides incidental benefits, including public recognition of tax-exempt status, possible exemption from certain state taxes, advance assurance to donors of contribution deductibility in certain cases, and nonprofit mailing privileges.

### Who Should Use Form 1024?

Form 1024 is used by most types of organizations applying for recognition of exemption under Section 501(a) or Section 521. However, organizations applying under Section 501(c)(3) or Section 501(c)(4) should use Form 1023, Form 1023-EZ, or Form 1024-A instead.

### When Is Form 1024 Due?

Form 1024 has no specific due date. It should generally be filed as soon as possible after an organization is legally formed and begins operations if it wants recognition of tax-exempt status.

To receive exemption effective from the date of formation, the IRS requires the Form 1024 to be** **filed within 27 months after the month the organization was created. If filed later, tax-exempt status is usually effective from the date the application is submitted.

### What Happens If Form 1024 Is Not Submitted?

If Form 1024 is not submitted, the IRS will not recognize the organization as tax-exempt under the IRC Section 501(a) or Section 521. This means the organization may be treated as a taxable entity and could be responsible for paying federal income taxes. Without approved exemption, the organization may also lose access to important nonprofit benefits.

### How and Where Do I File Form 1024?

Form 1024 has to be filed electronically through the IRS Pay.gov system. Paper filing is generally not accepted, so organizations need to complete and submit it online along with the required Form 1024 fee.

## Review

> “I prepared all my answers in advance with this fillable Form 1024 and filled everything in Pay.gov easily.” — Alex Chen

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