Printable Form 2026

IRS Instruction 1024-A – IRS Forms, Instructions, Pubs 2026

IRS Instruction 1024-A – IRS Forms, Instructions, Pubs 2026 – In the world of nonprofit organizations, securing tax-exempt status can unlock numerous benefits, from public recognition to potential state tax exemptions. For social welfare organizations seeking exemption under Section 501(c)(4) of the Internal Revenue Code, Form 1024-A is the key application. This SEO-optimized guide breaks down the IRS Instructions for Form 1024-A, helping you navigate the process with confidence. We’ll cover everything from eligibility to submission, drawing from the latest official IRS resources as of 2026.

What Is IRS Form 1024-A and Why File It?

Form 1024-A, titled “Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code,” allows organizations to formally request IRS recognition as a tax-exempt social welfare entity. Unlike 501(c)(3) charities, 501(c)(4) organizations focus on promoting social welfare, such as civic leagues, homeowners’ associations, or advocacy groups that may engage in limited political activities.

Filing is optional for tax-exempt status but highly recommended. A determination letter from the IRS provides advantages like:

  • Public validation of your exempt status.
  • Assurance for donors and grantors.
  • Potential exemptions from certain state taxes.
  • Eligibility for nonprofit mailing rates.

Importantly, submitting Form 1024-A does not fulfill the separate requirement to file Form 8976, “Notice of Intent to Operate Under Section 501(c)(4),” which must be done within 60 days of formation. Failure to file Form 8976 can result in penalties.

The instructions for Form 1024-A were last revised in January 2021, with minor updates as recent as June 2023 regarding electronic signatures. As of February 2026, no major revisions have been announced, but always check the IRS website for the latest version.

Eligibility: Who Can File Form 1024-A?

Not every group qualifies for 501(c)(4) status. Eligible organizations must:

  • Be organized as a corporation, limited liability company (LLC), unincorporated association, or trust.
  • Promote the common good and general welfare of the community, without primarily benefiting private interests.
  • Limit political campaign activities and avoid excessive lobbying that doesn’t align with social welfare goals.

Ineligible entities include for-profit businesses, sole proprietorships, or informal groups without a formal structure. Foreign organizations can apply if they meet U.S. income exemption criteria and report in English and U.S. dollars.

If your organization was previously a 501(c)(3) but lost that status, or if it’s a successor to another entity (e.g., taking over 25% or more assets), disclose this in your application.

For homeowners’ associations, confirm that your activities benefit the community at large, with public access to facilities.

Filing Requirements and User Fees

User Fee

The current user fee for Form 1024-A is $600, unchanged for 2026. This fee is non-refundable and must be paid via Pay.gov during electronic submission. Fees are outlined in Revenue Procedure 2026-5 and may be updated annually—call 877-829-5500 for confirmation.

Electronic Filing Mandate

Since January 5, 2021, Form 1024-A must be filed electronically through Pay.gov. To submit:

  1. Register for a Pay.gov account.
  2. Search for “1024-A” and select the form.
  3. Complete the application and pay the fee.

Paper submissions are no longer accepted. Include all required attachments as PDFs, such as organizing documents and bylaws.

Signature Requirements

An authorized officer, director, or trustee must sign Part IX. For electronic filings, upload a PDF with a handwritten signature above the typed name, including the date and a penalties-of-perjury statement. This update was clarified in June 2023.

If using a representative, upload Form 2848 (Power of Attorney). For discussion authorization without representation, use Form 8821.

Step-by-Step Guide to Completing Form 1024-A

The form is divided into nine parts. Provide detailed, accurate information covering past, present, and planned activities. Use English and U.S. dollars for all financial data.

Part I: Identification of Applicant

  • Enter your organization’s full name, address (or P.O. Box), EIN (apply via SS-4 if needed), tax year-end month, contact details, website, and up to five officers/directors/trustees (list more if necessary).
  • The signer must be listed first.

Part II: Organizational Structure

  • Select your entity type and upload certified organizing documents (e.g., articles of incorporation with amendments).
  • Include bylaws if they exist. For trusts, provide the trust agreement or will, plus a death certificate if applicable.

Part III: Your Activities

  • Describe activities in detail: what, who conducts them, time allocation (must total 100%), funding, and how they further exempt purposes.
  • Enter an NTEE code from Appendix A (e.g., “C” for Environmental Quality).
  • Disclose any political activities, prior 501(c)(3) status loss, successor relationships, member distributions, ties to other organizations, foreign grants, and OFAC compliance.

Part IV: Compensation and Financial Arrangements

  • Report compensation to officers/trustees (fixed vs. non-fixed).
  • Adopt a conflict-of-interest policy (recommended, not required).
  • Disclose transactions with related entities (e.g., loans, leases) where ownership or control exceeds 35%.

Part V: Financial Data

  • Statement of Revenue and Expenses: Provide three years of data (actual for established orgs, projections for new ones). Include gifts, dues, investments, unrelated business income, expenses, and payments.
  • Balance Sheet: List assets, liabilities, and net assets for the most recent year-end.

Part VI: Effective Date

  • If filed within 27 months of formation, exemption may be retroactive. For reinstated organizations post-revocation, reference Revenue Procedure 2014-11.

Part VII: Annual Filing Requirement

  • Most 501(c)(4)s file Form 990, 990-EZ, or 990-N (if receipts ≤ $50,000). Check exceptions like governmental affiliates. Mark “Application Pending” on returns during review.

Part VIII: Notification Under Section 506

  • Confirm Form 8976 filing or explain why not.

Part IX: Signature

  • Sign as described above.

After Submission: What to Expect

Applications are reviewed in the order received, unless expedited for compelling reasons (e.g., disaster relief). The IRS may request more information. If approved, you’ll receive a determination letter. Denials include appeal rights.

Approved applications are public (except sensitive info like trade secrets—request withholding). Keep copies and continue annual filings.

Common Pitfalls and Tips for Success

  • Avoid Delays: Ensure completeness—missing docs or fees lead to rejection. Use the IRS’s top ten tips for exempt applications.
  • Public Inspection: Be prepared to make your application available.
  • Related Forms: Review Publication 557 for tax-exempt status details and Publication 598 for unrelated business income.
  • Seek Help: Use IRS resources like StayExempt.irs.gov for training.

FAQs About IRS Instruction 1024-A

  1. Is filing Form 1024-A mandatory? No, but it’s beneficial for official recognition.
  2. How long does approval take? Varies; expect several months without expedite.
  3. What if my organization is revoked? File for reinstatement using the form.
  4. Can I file on paper? No, electronic only via Pay.gov.
  5. What’s the difference from Form 1023? Form 1023 is for 501(c)(3); 1024-A is for 501(c)(4).

For the most current guidance, visit IRS.gov or consult a tax professional. This guide is based on IRS Instruction 1024-A (Rev. January 2021) and related procedures. Stay informed—tax rules evolve!