IRS Form 1024: Who Files It, and How to Apply for Recognition of Exemption

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Not every tax-exempt organization files Form 1023. For the many nonprofits that fall outside 501(c)(3) and 501(c)(4), the path to recognition of exemption runs through a different form entirely: Form 1024.

If your organization is structured as a labor union, a fraternal society, a veterans’ group, a title-holding company, or one of several other exempt categories, understanding Form 1024 is the first step toward operating with full IRS-recognized status. 

What Form 1024 Covers

Form 1024, Application for Recognition of Exemption Under Section 501(a), is the application organizations use to seek exemption under section 501(a) when they don’t fall under 501(c)(3) or 501(c)(4).

Specifically, Form 1024 applies to organizations described in section 501(c) other than:

• 501(c)(3) organizations, which file Form 1023 or Form 1023-EZ
• 501(c)(4) social welfare organizations, which file Form 1024-A

That leaves a wide range of exempt categories under Form 1024’s umbrella, including (among others):

• 501(c)(2) title-holding corporations
• 501(c)(5) labor, agricultural, and horticultural organizations
• 501(c)(6) business leagues, chambers of commerce, and trade associations
• 501(c)(7) social and recreational clubs
• 501(c)(8) and 501(c)(10) fraternal beneficiary societies
• 501(c)(9) voluntary employees’ beneficiary associations
• 501(c)(11) teachers’ retirement fund associations
• 501(c)(13) cemetery companies
• 501(c)(14) state-chartered credit unions
• 501(c)(17) supplemental unemployment benefit trusts
• 501(c)(19) veterans’ organizations

Form 1024 also covers organizations described in section 501(d), which applies to certain religious associations operating a common treasury for members. 

Because Form 1024 spans such a broad set of organization types, the form itself is built with separate schedules for different categories. Applicants complete only the schedule that corresponds to their specific exemption type, in addition to the core parts of the form.

Who Should File Form 1024

If your organization’s mission and structure fit one of the categories above, filing Form 1024 accomplishes two things: it formally establishes your exemption from federal income tax, and it gives your organization an IRS determination letter that donors, funders, and business partners can rely on as proof of exempt status.

A determination letter is not always required to operate as a tax exempt entity, but without one, an organization has no official documentation that the IRS recognizes its exemption. That can complicate everything from opening accounts to responding to a grant maker’s due diligence request. For most organizations described under section 501(c) or 501(d), applying for a determination letter through Form 1024 is the more stable long term path. 

Filing Requirement

Form 1024 must be filed electronically through Pay.gov. Paper submissions are not accepted. Applicants must:

1. Register for an account on Pay.gov.
2. Search for “1024” and select the current version of the form.
3. Complete all applicable parts and schedules.
4. Assemble required attachments, such as organizing documents, bylaws, and financial data, into a single PDF file. 
5. Submit the completed application along with the required user fee, which is paid directly through Pay.gov.

Because Pay.gov accepts only one uploaded file per application, organizations should consolidate every attachment, in the order specified by the instructions, before submitting. Incomplete applications or missing attachments can delay processing and, in some cases, result in the IRS returning the application for resubmission.

User fees for Form 1024 are set annually by IRS revenue procedure and are subject to change, so it’s worth confirming the current fee on IRS.gov before submitting.

What Happens After You File

Once submitted, Form 1024 is reviewed by the IRS Exempt Organizations division in the order it was received. Processing times vary depending on application volume and completeness. Organizations can check the status of a pending application using the IRS’s online tracking tool rather than calling in for routine updates.

If approved, the organization receives a formal determination letter confirming its exempt status under the relevant subsection of 501(c), or under 501(d). This letter becomes part of the organization’s permanent record and is often requested by state agencies, funders, and financial institutions.

Recognition of Exemption Is Just the Beginning

Securing a favorable determination on Form 1024 establishes tax-exempt status, but it does not end an organization’s relationship with the IRS. Most exempt organizations, regardless of which 501(c) subsection applies, still have an annual filing obligation through the Form 990 series, whether that’s Form 990, Form 990-EZ, or Form 990-N depending on gross receipts and asset thresholds.

Learn more about the forms supported by Tax990 here.