IRS Form 1024 – If your nonprofit organization qualifies for tax-exempt status under IRC Section 501(c) (other than 501(c)(3) or 501(c)(4)) or Section 521, IRS Form 1024 — officially titled Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code — is the required form to obtain official IRS recognition.
This comprehensive guide, based on the latest IRS resources (including the Instructions for Form 1024 Rev. January 2022, About Form 1024 page, Publication 557, and Revenue Procedures as of 2026), walks you through everything you need to know: eligibility, filing process, required documents, user fees, timelines, and tips for approval.
What Is IRS Form 1024?
IRS Form 1024 is the official application organizations use to request a determination letter recognizing tax-exempt status under Section 501(a). It applies to most 501(c) subsections except charitable/educational/religious organizations (which use Form 1023 or 1023-EZ) and social welfare organizations (which use Form 1024-A).
Eligible subsections include:
- 501(c)(2) and 501(c)(25) — Title-holding corporations/trusts
- 501(c)(5) — Labor, agricultural, or horticultural organizations
- 501(c)(6) — Business leagues, chambers of commerce
- 501(c)(7) — Social clubs
- 501(c)(8) and 501(c)(10) — Fraternal beneficiary societies
- 501(c)(9) — Voluntary employees’ beneficiary associations (VEBAs)
- 501(c)(12) — Benevolent life insurance associations, mutual ditch/irrigation/telephone companies
- 501(c)(13) — Cemetery companies
- 501(c)(15) — Mutual insurance companies (non-life/marine)
- 501(c)(17) — Supplemental unemployment compensation trusts
- 501(c)(19) — Veterans’ organizations
- 501(c)(14), (16), (18), (21)–(23), (26)–(29) — Certain other specialized organizations (now routed through Form 1024)
- 501(d) — Religious and apostolic organizations
- Section 521 — Farmers’ cooperative associations
Key benefit: IRS recognition provides formal assurance of exempt status, potential state tax benefits, nonprofit mailing rates, and (in limited cases) donor contribution deductibility.
Note: The paper Form 1024 (Rev. January 2018, available as PDF at https://www.irs.gov/pub/irs-pdf/f1024.pdf) is for reference only. All submissions must now be electronic.
Who Must File Form 1024? (Eligibility)
Use Form 1024 if your organization is a corporation, trust, LLC, or unincorporated association seeking exemption under the subsections listed above. Sole proprietorships and partnerships generally do not qualify.
You are not required to apply for recognition in all cases (some organizations are automatically exempt), but filing provides a determination letter that offers certainty and additional benefits.
Foreign organizations may apply if they have U.S.-source income.
Important: 501(c)(4) organizations must use Form 1024-A instead. Charitable organizations use Form 1023 series.
How to File IRS Form 1024 Electronically (2026 Requirements)?
Since January 3, 2022, Form 1024 must be filed electronically through Pay.gov (paper filings are no longer accepted except in rare cases).
Step-by-step process:
- Obtain an Employer Identification Number (EIN) if you don’t have one.
- Register for a Pay.gov account.
- Search for “Form 1024” on Pay.gov and start the application.
- Complete all parts of the form online.
- Prepare and upload a single PDF (≤15 MB) containing:
- Organizing document (articles of incorporation, trust agreement, etc., with state approval or declaration)
- Bylaws or operating rules (if adopted)
- Amendments (if any)
- Power of Attorney (Form 2848) or Tax Information Authorization (Form 8821), if applicable
- Supplemental responses and explanations
- Expedited handling request (if qualifying)
- Pay the user fee during submission (bank account, credit, or debit card).
- Submit and receive confirmation.
After submission, track status online at IRS.gov (Where’s My Application for Tax-Exempt Status?) or by calling 877-829-5500.
Required User Fee for Form 1024
A user fee is required and paid through Pay.gov at the time of filing. The IRS will not process an application without it. The standard fee for most Form 1024 applications is $600 (consistent with recent Revenue Procedures; always confirm the exact current amount on IRS.gov/charities-non-profits/user-fees-for-tax-exempt-and-government-entities-division before filing, as fees are reviewed annually).
No fee refunds in most cases if the application is withdrawn or denied.
What to Include in Your Form 1024 Application?
The form has eight main parts plus a specific schedule based on your 501(c) subsection:
- Part I: Identification (name, EIN, address, contact, formation date)
- Part II: Organizational structure and documents
- Part III: Detailed narrative of activities (past, present, and future — include percentages of time/expenses, how activities further exempt purposes, funding sources, lobbying, foreign activities, etc.)
- Part IV: Compensation, financial arrangements with insiders, conflicts of interest
- Part V: Financial data — 3 years of revenue/expenses (actual or proposed budgets) + most recent balance sheet (itemized)
- Part VI: Reinstatement request (if applicable after automatic revocation)
- Part VII: Annual filing requirements (e.g., claiming exemption from Form 990)
- Part VIII: Signature by authorized officer
Attach the correct schedule (A through M depending on your subsection) — do not submit blank schedules.
All information must be in English (with translations if needed) and financials in U.S. dollars. Be thorough — vague descriptions are a top reason for delays or denial.
Processing Time and Status Checking
The IRS does not publish fixed processing times for Form 1024 (they vary based on volume and complexity). Check status regularly online. You can request expedited processing for compelling reasons (e.g., pending grants, disaster relief) with supporting documentation.
Top reasons for delays (per IRS): incomplete applications, missing attachments, unclear activities narrative, or insufficient financial data.
Tips for a Successful Form 1024 Application
- Follow the Instructions for Form 1024 (PDF at irs.gov/pub/irs-pdf/i1024.pdf) exactly.
- Use clear, specific language showing how your organization meets the exact requirements for your 501(c) subsection.
- Ensure financial projections align with your narrative.
- Attach a conflicts-of-interest policy (recommended).
- Review Publication 557 (Tax-Exempt Status for Your Organization) for detailed qualification rules.
- Consider professional assistance (tax attorney or CPA experienced in exempt organizations) for complex cases.
- File within 27 months of formation for retroactive exemption where possible.
Frequently Asked Questions (FAQ) About IRS Form 1024
Can I file Form 1024 on paper in 2026?
No — electronic filing via Pay.gov is mandatory.
Is Form 1024 the same as Form 1023?
No. Form 1023 is for 501(c)(3) organizations. Form 1024 covers other 501(c) types.
Do I need to file annually after approval?
Most exempt organizations must file Form 990, 990-EZ, or 990-N annually.
What if my application is denied?
You will receive an explanation and may have appeal rights.
Where can I download the Form 1024 PDF for reference?
Official reference copy: https://www.irs.gov/pub/irs-pdf/f1024.pdf (use only for preparation — submit via Pay.gov).
Conclusion: Secure Your Tax-Exempt Status with Form 1024
Filing IRS Form 1024 correctly is the key step for most non-501(c)(3)/(c)(4) nonprofits to gain official recognition of exemption under Section 501(a). By following the IRS’s electronic process, providing complete documentation, and clearly demonstrating your exempt purpose and activities, you maximize your chances of timely approval.
Always refer to the primary trusted sources for the most current information:
- IRS About Form 1024: irs.gov/forms-pubs/about-form-1024
- Instructions for Form 1024: irs.gov/pub/irs-pdf/i1024.pdf
- Applying for Tax-Exempt Status: irs.gov/charities-non-profits/applying-for-tax-exempt-status
- Publication 557: irs.gov/publications/p557
For personalized advice, consult a qualified tax professional or attorney. Successful exemption starts with a strong, complete application — start preparing today via Pay.gov.
This guide is for informational purposes only and is based on official IRS publications and procedures as of February 2026. Tax laws can change; verify all details directly with the IRS.