IRS Form 1024 is the Application for Recognition of Exemption Under Section 501(a) or Section 521, and it is filed by most non-charitable nonprofit groups, such as social clubs, business leagues, fraternal societies, and title-holding companies, that want the IRS to formally confirm their tax-exempt status. You file it online through Pay.gov, pay a user fee, and upload your organizing documents so the IRS can review whether your group truly fits the 501(c) subsection you claim.
Getting this form right matters because the IRS treats every answer as part of a public record, and the date you file can decide whether your tax-exempt status reaches all the way back to the day your group was formed. The IRS now requires every Form 1024 to be filed electronically through Pay.gov since January 3, 2022, and applications that arrive incomplete are routinely returned, which can cost an organization months of delay and a second round of work.
Here is what you will learn in this guide:
- 📋 What Form 1024 is, who must file it, and which groups use a different form instead.
- 🗂️ Every document and number you must gather before you open the application.
- ✍️ A line-by-line walkthrough of Parts I through VIII, written in plain English.
- 👥 Three full filled-out examples that follow real organizations from start to finish.
- ⚠️ The most common mistakes that get applications returned and how to avoid them.
What the Form Is and Who Must File It
Form 1024 is the application that lets a nonprofit ask the IRS for an official determination letter recognizing it as exempt from federal income tax under Section 501(a) or Section 521. The form is built around a series of questions about your structure, your activities, and your money, and the IRS uses your answers to decide whether you match the subsection of the tax code you claim. The agency that receives and rules on the form is the IRS Tax Exempt and Government Entities (TE/GE) division, and the form carries a revision date of January 2022, the version now hosted on Pay.gov.
A wide range of groups file Form 1024. The list includes Section 501(c)(2) title-holding corporations, 501(c)(5) labor and agricultural groups, 501(c)(6) business leagues and chambers of commerce, 501(c)(7) social clubs, 501(c)(8) and (c)(10) fraternal societies, 501(c)(9) employee benefit associations, 501(c)(12) utility cooperatives, 501(c)(13) cemetery companies, 501(c)(15) small insurance companies, 501(c)(17) unemployment benefit trusts, 501(c)(19) veterans’ posts, 501(c)(25) title-holding entities, and 501(d) religious or apostolic associations. As of the 2022 revision, even groups that once submitted “letter applications” under subsections like 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), and (29) must now use the electronic Form 1024.
Two groups must not use Form 1024. Charities applying under Section 501(c)(3) use Form 1023 or Form 1023-EZ, and social welfare organizations applying under Section 501(c)(4) use Form 1024-A. For many of the groups that do use Form 1024, applying is technically optional, but a determination letter brings real benefits, such as public proof of exempt status, possible relief from some state taxes, and nonprofit mailing privileges.
Form 1024 vs. Form 1024-A
The two forms look similar, so filers often grab the wrong one. The table below shows the key split.
| Feature | What It Means |
|---|---|
| Form 1024 covers | Most 501(c) subsections and 501(d), but not (c)(3) or (c)(4) |
| Form 1024-A covers | Only Section 501(c)(4) social welfare organizations |
| User fee | $600 for both forms, paid on Pay.gov |
| Filing method | Both must be filed electronically through Pay.gov |
| Common mistake | A (c)(4) civic group files Form 1024 instead of 1024-A, and the IRS returns it |
Before You Start: Documents and Information You Need
Open Form 1024 only after you have every required item in hand, because Pay.gov lets you upload just one combined PDF, and a missing piece is the top reason applications get returned. The IRS expects your organizing document, your bylaws, your financial data, and your activity description to all tell a consistent story. Gathering these first also lets you copy exact names and dates straight from the source instead of guessing.
Here is the pre-filing checklist. Collect all of these before you begin:
- Employer Identification Number (EIN). You must have your own EIN, because the IRS indexes your file by it; without one, you cannot even submit the form, so apply at IRS.gov for an EIN first.
- Organizing document. Your articles of incorporation, articles of organization, constitution, or trust agreement proves you are a legal entity; without it, the IRS cannot confirm you exist, and the application fails.
- Amendments to the organizing document. Any later changes must be included in chronological order so the IRS sees the current version, and a missing amendment can make your stated purpose look wrong.
- Bylaws. If you have adopted bylaws, you must upload a current copy, because they show how you govern yourself; leaving them out invites follow-up questions that slow review.
- Formation date. The exact date your document was filed or adopted decides your effective date of exemption, so an inaccurate date can push your start date forward and cost you back-coverage.
- List of officers, directors, and trustees. You need full names, titles, and mailing addresses, because the IRS checks who controls you; the person signing must be among the first five listed.
- Financial data. You need a statement of revenue and expenses and a balance sheet, using actual figures if you have them and proposed budgets if you are new, because the IRS tests your numbers against your stated activities.
- Narrative of activities. A detailed description of past, present, and planned activities is the heart of the form, and a vague narrative is the single most common cause of an IRS information request.
- Form 2848 or Form 8821 (if used). If a lawyer or accountant will represent you, you must include a signed Form 2848 or Form 8821, or the IRS will not speak with that person.
- Payment method. You need a bank account or a credit or debit card ready in Pay.gov, because you cannot submit without paying the user fee.
Where to Get the Form and How to Access It
You cannot download Form 1024, fill it in on paper, and mail it anymore. Since January 3, 2022, the IRS requires the form to be completed and submitted entirely online through Pay.gov, the U.S. Treasury’s official payment portal. The only place to access the current, fillable version is inside a registered Pay.gov account, which keeps the form, the fee, and your upload in one transaction.
To reach the form, first create a free account at Pay.gov using your email address. After you log in, type “1024” or “Form 1024” in the Pay.gov search box, then select the entry titled Application for Recognition of Exemption Under Section 501(a) or Section 521. The system then walks you through five stages: Before You Begin, Complete Agency Form, Enter Payment Info, Review and Submit, and Confirmation.
One practical detail trips up many filers. Pay.gov can hold only one uploaded file, so before you start you must combine your organizing document, amendments, bylaws, any Form 2848 or 8821, and any supplemental pages into a single PDF no larger than 15 MB. If your combined file is too large, the IRS instructs you to remove the excess items and call Customer Account Services at 877-829-5500 for help submitting them another way. You can save a partly finished form in Pay.gov and return to it, which helps when you are still assembling attachments.
Step-by-Step: How to Fill Out Form 1024 Line by Line
Form 1024 is organized into eight Parts plus a set of subsection-specific schedules. Complete Parts I through VIII in order, then complete only the schedule that matches your subsection. The walkthrough below follows the exact Part and line names printed on the form. Throughout, sample entries that show what you actually type are written in italics.
Part I, Line 1: Full Name of Organization
This line asks for your organization’s complete legal name. Type the name exactly as it appears in your organizing document, including any later amendments, with no abbreviations the document does not use. For example, the Riverside Business League, Inc. writes its name in full, matching its articles of incorporation letter for letter. If your document later changed the name, use the amended name and include the amendment in your upload. The most common mistake here is entering a shortened “doing business as” name, which creates a mismatch with your organizing document and triggers a follow-up letter. A frequent misconception is that the IRS will “clean up” small differences for you; it will not, and an exact match is what keeps your file moving.
Part I, Line 2: c/o Name
This line asks whether mail should go to a specific person’s attention, shown as an “in care of” name. Enter that person’s name only if you want correspondence routed through them; otherwise leave it blank. For example, c/o Daniel Reyes, Treasurer tells the IRS to address mail to Daniel. The nuance is that this name does not have to be an officer, so a hired bookkeeper or agent can sit here. A common mistake is entering an individual’s Social Security Number anywhere near this field, which is never allowed because approved applications become public. The misconception to drop is that leaving this line blank looks incomplete; a blank c/o line is perfectly normal and causes no delay.
Part I, Lines 3–9: Address
These lines ask for the full mailing address where the IRS will send every notice and the determination letter. Enter the number and street, city, state, and ZIP+4, and use a P.O. Box instead of a street address only if mail is not delivered to your street. For example, 742 Lakeview Avenue, Suite 200, Columbus, OH 43215 is a complete entry. For a foreign address, you enter the province or state and the foreign postal code in the spots provided. The common mistake is using an officer’s personal home address that later changes, which can cause you to miss a time-sensitive IRS letter. The misconception is that the address must match the state of formation; it does not have to, since you can be formed in one state and operate in another.
Part I, Line 10: Employer Identification Number (EIN)
This line asks for the nine-digit EIN the IRS assigned to your organization. Enter your own EIN in the format 12-3456789, and never substitute the EIN of a parent or related group. For example, the Northgate Social Club enters its own number rather than borrowing one from its national association. If you do not yet have an EIN, you must apply for one before filing, which you can do online in minutes. The most damaging mistake is applying for an EIN more than once or using another entity’s number, which scrambles your IRS records and can stall the whole application. The misconception is that an EIN means you are already tax-exempt; an EIN only identifies you, and exemption comes only from this application.
Part I, Line 11: Month Tax Year Ends
This line asks which month closes your annual accounting period. Select the month your books close, such as December for a calendar-year group or June for a group with a mid-year cycle. For example, the Veterans Memorial Post picks December because it tracks finances by calendar year. The nuance is that your choice here must match the period you used to prepare the financial data in Part V, or the numbers will not line up. A common mistake is guessing a month that conflicts with your bylaws or prior tax filings, which makes your financial statements look inconsistent. The misconception is that this choice is locked forever; you can change a fiscal year later, but it must be accurate as of filing.
Part I, Line 12: Person to Contact
This line asks who the IRS should call if it needs more information. Enter the name and title of an officer, director, trustee, or an authorized representative who may legally speak for you. For example, Maria Delgado, President is listed because she can answer questions about operations. If you list a paid representative such as an attorney, you must also upload a signed Form 2848. The common mistake is naming a volunteer who is unreachable for weeks, which can let an IRS deadline lapse while you scramble to respond. The misconception is that naming an accountant on this line authorizes them to represent you; only Form 2848 grants that power, and the contact line alone does not.
Part I, Line 17: Officers, Directors, and Trustees
This line asks for the full names, titles, and mailing addresses of everyone who governs your organization. List each officer, director, or trustee, and check the box to add more if you have over five. For example, the Riverside Business League lists James Okafor, Chair, 742 Lakeview Avenue, Columbus, OH 43215 and four colleagues. The critical nuance is that the person who signs the form in Part VIII must appear within the first five names listed here. A common mistake is listing the signer sixth or later, which creates a signature-authority gap that the IRS flags. The misconception is that you must give each person’s home address; you may use the organization’s address for all of them.
Part II, Line 1: Type of Organization and Organizing Document
This line asks what legal form your organization takes and requires you to upload the matching organizing document. Select corporation, limited liability company, unincorporated association, or trust, then attach the right document, such as state-certified articles of incorporation for a corporation. For example, the Northgate Social Club, an unincorporated association, uploads its articles of association signed by its founders. The nuance is that a substitute copy is allowed if you lack a state-stamped original, but it must carry a signed declaration that it is complete and correct. The common mistake is uploading articles that lack proof of state filing, which leaves the IRS unable to confirm you are a legal entity. The misconception is that a sole proprietorship or informal club can qualify; only the four listed entity types are eligible.
Part II, Line 2: Formation Date
This line asks for the date your organization legally came into existence. Enter the date that matches your organizing document, such as the date the state approved your articles or the date members adopted your constitution. For example, 03/14/2024 is the date the state filed the Riverside Business League’s articles. For a trust, you enter the date it was funded, and for an unincorporated association, the date at least two people signed. The common mistake is entering the date you started planning rather than the legal formation date, which can throw off your 27-month effective-date window. The misconception is that the formation date is the date you got your EIN; the two are unrelated, and only the legal formation date belongs here.
Part II, Line 3: State of Formation
This line asks under which jurisdiction’s laws you were created. Enter the state, tribal government, or other jurisdiction whose statute you formed under, which may differ from where you operate. For example, a club incorporated in Delaware but meeting in Ohio enters Delaware. The nuance is that being “formed under a foreign country” means anywhere outside the United States, its territories, and the District of Columbia. The common mistake is entering your operating state when you actually incorporated elsewhere, which contradicts your uploaded articles. The misconception is that your physical location controls this answer; the legal jurisdiction in your organizing document is what matters.
Part II, Line 4: Bylaws
This line asks whether you have bylaws and requires you to upload a current copy if you do. Attach your bylaws, including any amendments, so the IRS can see your internal governance rules. For example, the Veterans Memorial Post uploads its bylaws spelling out membership categories and meeting rules. The nuance is that bylaws need a signature only when they double as your organizing document. The common mistake is skipping the upload because you think bylaws are optional, which often leads the IRS to request them and delay your file. The misconception is that bylaws and articles are the same thing; articles create the entity, while bylaws run it, and the IRS wants both when they exist.
Part III, Line 1: Narrative Description of Activities
This is the most important line on the form, and it asks you to describe your past, present, and planned activities in full detail. Write a clear narrative that answers, for each activity, what it is, who runs it, what share of your time it takes, how it is funded, and how it furthers your exempt purpose. For example, the Riverside Business League writes that it hosts monthly networking events and an annual trade expo for member businesses, funded by member dues, taking 70% of staff time. The nuance is that the IRS bases its whole decision on this narrative, so a mission statement alone is never enough. The common mistake is repeating the language of your articles instead of describing real activities, which almost guarantees a follow-up information request. The misconception is that vague answers protect you; in fact, specific detail is what wins approval.
Part III, Line 2: NTEE Code
This line asks for the three-character National Taxonomy of Exempt Entities code that best describes your group. Choose the closest code from Appendix A of the instructions, such as a code for civic and social organizations. For example, a social club might enter N50. The nuance is that NTEE codes serve many purposes, so not every code maps to a 501(a) purpose, and you simply pick the best fit. The common mistake is picking a charitable code that conflicts with your non-(c)(3) subsection, which signals confusion about your purpose. The misconception is that this code determines your tax status; it is only a descriptive label, and your subsection comes from the rest of the form.
Part III, Lines 3–11: Political, Successor, Membership, and Foreign Activity Questions
These lines ask a series of yes-or-no questions about whether you spend money to influence elections, succeeded another organization, have members, distribute funds to members, issue stock, plan to dissolve to a stated recipient, provide insurance, or make grants and operate abroad. Answer each honestly and add the requested detail wherever you check “Yes.” For example, the Northgate Social Club answers Yes to having members and describes its single membership class with voting rights. The nuance is that foreign-activity lines bring in OFAC sanctions rules, so any grants or work abroad must avoid sanctioned parties. The common mistake is checking “No” to political activity while your website shows election spending, which creates a contradiction the IRS will catch. The misconception is that a “Yes” answer hurts you; honest disclosure with detail is far safer than a false “No.”
Part IV: Compensation and Other Financial Arrangements
This Part asks about payments and benefits flowing to your insiders, such as officers, directors, and members. Disclose any compensation, services performed for payment, leases, and insurance arrangements, and attach the supporting agreements. For example, the Veterans Memorial Post reports that it pays its part-time manager $18,000 per year and attaches the employment terms. The nuance is that paying insiders is allowed when it is reasonable, but undisclosed insider deals raise private-benefit concerns. The common mistake is omitting a lease or contract with a board member, which looks like hidden self-dealing once the IRS finds it. The misconception is that small payments need not be reported; all insider arrangements belong here regardless of size.
Part V: Financial Data
This Part asks for your numbers, split into a Statement of Revenue and Expenses (Part V-A) and a Balance Sheet (Part V-B). Complete the current year plus the three prior years, or, if you have existed less than a year, provide proposed budgets for the next two years. For example, the Riverside Business League enters $48,000 in gross dues and assessments on the revenue line and totals its expenses below. The nuance is that your figures must agree with the activities you described in Part III, so a club claiming heavy programming but showing almost no expenses looks inconsistent. The common mistake is leaving lines blank instead of entering zero, which makes the IRS unsure whether you skipped or had none. The misconception is that new groups can skip this Part; new groups must still submit realistic projected budgets.
Part VI: Reinstatement After Automatic Revocation
This Part applies only if the IRS automatically revoked your exempt status for failing to file required returns for three years in a row. If that happened, you complete this Part to ask for reinstatement and indicate whether you seek retroactive reinstatement to your revocation date. For example, a lapsed cemetery association checks the box and attaches a reasonable-cause statement under Rev. Proc. 2014-11. The nuance is that retroactive reinstatement has extra requirements, including showing reasonable cause for the missed filings. The common mistake is ignoring this Part when your status was in fact revoked, which leaves a gap in coverage. The misconception is that reinstatement is automatic once you reapply; you must affirmatively complete this Part and pay the fee again.
Part VII: Annual Filing Requirements
This Part asks you to acknowledge the annual return you will file once exempt, such as the Form 990, 990-EZ, or 990-N. Indicate the return that fits your size, because exempt groups must keep filing every year or risk losing status. For example, a small social club with low receipts notes it will file the Form 990-N e-Postcard. The nuance is that your filing duty starts when you are formed, even while this application is still pending. The common mistake is assuming exemption ends your filing obligations; in fact, three missed years trigger automatic revocation. The misconception is that 990-N is optional for tiny groups; even the smallest exempt groups must file the e-Postcard.
Part VIII: Signature
This final Part requires a digital signature from an authorized official under penalty of perjury. An officer, director, trustee, or other authorized official signs, then types their title and the date. For example, Maria Delgado, President, 06/02/2026 completes the block. The nuance is that the signer must be one of the first five people listed in Part I, Line 17, or the signature authority is unclear. The common mistake is having a paid representative sign when they are not also an officer, which the IRS will reject. The misconception is that an electronic signature is somehow less binding; it carries the same perjury weight as ink on paper.
Schedules A through M: Subsection-Specific Add-Ons
After the core Parts, you complete only the one schedule that matches your subsection, and you submit no blank schedules. A 501(c)(6) business league completes Schedule C, a 501(c)(7) social club completes Schedule D, a 501(c)(8) or (c)(10) fraternal group completes Schedule E, and a 501(c)(2) or (c)(25) title-holding entity completes Schedule A. For example, the Northgate Social Club completes Schedule D and reports the percent of gross receipts coming from nonmembers. The nuance is that Schedule D enforces limits on nonmember income and bars written discrimination by race, color, or religion. The common mistake is filing the wrong schedule or attaching a blank one, which signals you misread the form. The misconception is that every applicant fills out every schedule; you complete only the single schedule tied to your subsection.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below follow named organizations through the major sections of Form 1024. Each shows what the group actually enters, with sample entries in italics.
Scenario 1: Riverside Business League, Inc. (Section 501(c)(6) Business League)
| Form Section | What the Riverside Business League Enters |
|---|---|
| Part I, Line 1 (Name) | Riverside Business League, Inc. |
| Part I, Line 10 (EIN) | 87-1234567 |
| Part I, Line 11 (Tax year ends) | December |
| Part I, Line 17 (Officers) | James Okafor, Chair; four others, all at the org address |
| Part II, Line 1 (Type) | Corporation, with state-certified articles uploaded |
| Part II, Line 2 (Formation date) | 03/14/2024 |
| Part III, Line 1 (Activities) | Monthly networking events and an annual trade expo for member businesses |
| Part V (Financial data) | $48,000 in gross dues; expenses itemized below |
| Schedule completed | Schedule C for business leagues |
Scenario 2: Northgate Social Club (Section 501(c)(7) Social Club)
| Form Section | What Northgate Social Club Enters |
|---|---|
| Part I, Line 1 (Name) | Northgate Social Club |
| Part I, Line 10 (EIN) | 91-7654321 |
| Part I, Line 11 (Tax year ends) | December |
| Part II, Line 1 (Type) | Unincorporated association, articles of association uploaded |
| Part II, Line 4 (Bylaws) | Current bylaws uploaded |
| Part III, Line 5 (Members) | Yes, one membership class with voting rights |
| Part IV (Compensation) | Reports $0 paid to insiders |
| Part V (Financial data) | Member dues and event income, with nonmember income tracked |
| Schedule completed | Schedule D for social clubs |
Scenario 3: Veterans Memorial Post 482 (Section 501(c)(19) Veterans’ Organization)
| Form Section | What Veterans Memorial Post 482 Enters |
|---|---|
| Part I, Line 1 (Name) | Veterans Memorial Post 482 |
| Part I, Line 10 (EIN) | 45-9988776 |
| Part I, Line 12 (Contact) | Maria Delgado, President |
| Part II, Line 1 (Type) | Corporation, articles of incorporation uploaded |
| Part III, Line 1 (Activities) | Supports local veterans, hosts memorial events, runs a relief fund |
| Part IV (Compensation) | $18,000 per year to a part-time manager |
| Part V (Financial data) | Donations and event revenue, expenses itemized |
| Part VIII (Signature) | Maria Delgado, President, 06/02/2026 |
| Schedule completed | Schedule K for veterans’ posts |
How to File the Completed Form
Form 1024 has only one filing channel, so there is no mailing address, fax line, or in-person option to consider. Everything happens inside Pay.gov, where you complete the form, upload your single combined PDF, and pay in the same session.
Use the channel details below to file correctly:
- Portal URL. File at the Pay.gov Form 1024 page, reached by searching “1024” after logging in to your Pay.gov account.
- User fee. The fee is $600, set annually in Rev. Proc. 2025-5, and Pay.gov auto-fills it on Line 15.
- Accepted payment methods. You may pay directly from a bank account (ACH) or by credit or debit card; you cannot submit without paying.
- Processing time. Routine review can take several months, and the IRS works applications in the order received unless you qualify for expedited handling.
- Proof of filing. Save the Pay.gov confirmation page and payment receipt, because they are your evidence of the submission date that fixes your effective date.
If your combined PDF exceeds the 15 MB limit, remove the largest items and call IRS Customer Account Services at 877-829-5500 to learn how to send the rest. Filing within 27 months of your formation month is the key timing rule, because meeting it lets the IRS recognize your exemption back to your formation date.
What Happens After You File
After you submit, Pay.gov issues a confirmation and the IRS assigns your application in the order it was received, unless you requested and received expedited processing. An IRS specialist then reviews your form, your narrative, your financials, and your attachments to decide whether you fit the subsection you claimed.
Two outcomes are possible during review. If the specialist needs nothing more, the IRS mails a determination letter stating that you are exempt under Section 501(a) or Section 521, and that letter is your official proof. If the specialist has questions, the IRS writes or calls your contact person, and a clear, prompt reply usually keeps the file moving toward approval.
While your application is pending, your filing duties have already begun. If an annual return such as Form 990 comes due before you hear back, you file it and check the “Application Pending” box in the heading. Once approved, your entire Form 1024, its attachments, and your determination letter become open to public inspection, so never include Social Security Numbers anywhere in the package.
Mistakes to Avoid When Filling Out the Form
Each mistake below has stalled real applications, and each one carries a direct consequence.
- Using Form 1024 when you should use Form 1024-A or 1023; the IRS returns the application as the wrong form.
- Entering a Social Security Number anywhere on the form; it exposes private data because approved applications are public.
- Filing without your own EIN; Pay.gov will not accept a submission tied to a missing or borrowed EIN.
- Uploading articles with no proof of state filing; the IRS cannot confirm you are a legal entity and pauses review.
- Writing a vague activity narrative that repeats your articles; this is the top trigger for an IRS information request.
- Leaving financial lines blank instead of entering zero; the IRS cannot tell whether you skipped the line or had no amount.
- Listing financial figures that contradict your stated activities; the inconsistency invites deeper scrutiny and delay.
- Placing the signer sixth or later in Part I, Line 17; the signature authority becomes unclear and the form is flagged.
- Having a non-officer representative sign Part VIII; the IRS rejects a signature from someone without authority.
- Skipping the correct schedule or attaching a blank one; this signals you misread the form and slows processing.
- Submitting a PDF over 15 MB; Pay.gov blocks the upload and you must rebuild the file.
- Missing the 27-month window; your exemption starts only on the filing date, not your formation date.
Do’s and Don’ts
| Do | Why |
|---|---|
| Do gather every attachment before opening Pay.gov | Because the portal allows only one combined PDF upload |
| Do copy names and dates straight from your documents | Because exact matches keep the IRS from sending follow-up letters |
| Do write a detailed, specific activity narrative | Because the IRS bases its entire decision on this section |
| Do confirm your subsection and schedule before filing | Because the wrong form or schedule gets the application returned |
| Do save your Pay.gov confirmation and receipt | Because they prove the filing date that sets your effective date |
| Do file within 27 months of formation | Because it lets your exemption reach back to your formation date |
| Don’t | Why |
|---|---|
| Don’t enter any Social Security Number | Because approved applications become public records |
| Don’t borrow another group’s EIN | Because it scrambles your IRS records and stalls review |
| Don’t repeat your articles as your activity description | Because vague narratives draw information requests |
| Don’t leave financial lines blank | Because the IRS cannot tell a skipped line from a zero |
| Don’t let a non-officer sign the form | Because the IRS rejects signatures without authority |
| Don’t assume exemption ends your annual filings | Because three missed years trigger automatic revocation |
Pros and Cons of Filing on Your Own vs. With Professional Help
| Pros of Filing on Your Own | Why It Helps |
|---|---|
| Saves the cost of attorney or CPA fees | Because the only required cost is the $600 user fee |
| Builds your own understanding of your structure | Because answering each line forces clarity about your purpose |
| Lets you control timing | Because you file as soon as your documents are ready |
| Works well for simple, low-budget groups | Because straightforward facts rarely need expert judgment |
| Keeps full ownership of your narrative | Because no one knows your activities better than you |
| Cons of Filing on Your Own | Why It Hurts |
|---|---|
| Higher risk of a vague narrative | Because untrained filers often repeat their articles |
| Easy to pick the wrong subsection | Because the line between (c)(4), (c)(6), and (c)(7) can blur |
| Schedule errors are common | Because each subsection has its own technical schedule |
| Financial inconsistencies slip through | Because matching numbers to activities takes practice |
| Slower response to IRS questions | Because a professional answers technical follow-ups faster |
FAQs
Do I have to file Form 1024 on Pay.gov?
Yes. Since January 3, 2022, the IRS requires every Form 1024 to be completed and submitted electronically through Pay.gov, and paper versions are no longer accepted.
Do 501(c)(4) social welfare groups use Form 1024?
No. Section 501(c)(4) organizations must use Form 1024-A instead, while Form 1024 covers most other 501(c) subsections and Section 501(d).
Do I need an EIN before I file?
Yes. You must have your own EIN before submitting, because Pay.gov ties your application to it and will not accept a filing without one.
Do I write my “doing business as” name in Part I, Line 1?
No. Enter the full legal name exactly as it appears in your organizing document, because a mismatch with your articles triggers an IRS follow-up.
Do I enter zero or leave a financial line blank if there is no amount?
Yes, enter zero. A blank line leaves the IRS unsure whether you skipped it, while a zero clearly states you had no amount on that line.
Do I have to upload my bylaws in Part II, Line 4?
Yes, if you have adopted bylaws. You must upload a current copy, and leaving them out often prompts the IRS to request them and delay your file.
Do I need to be one of the first five officers listed to sign the form?
Yes. The person who signs Part VIII must appear within the first five names in Part I, Line 17, or the signature authority is unclear.
Do I complete every schedule on the form?
No. You complete only the single schedule that matches your subsection, and you should never submit a blank schedule.
Do I owe a user fee, and how much is it?
Yes. The user fee is $600, set annually by IRS revenue procedure, and Pay.gov auto-fills the amount and requires payment before you can submit.
Do I get exemption back to my formation date?
Yes, if you file within 27 months of the month you were formed and the IRS approves you; otherwise exemption starts on your filing date.
Do I keep filing annual returns while my application is pending?
Yes. Your filing duty starts at formation, so you file any due Form 990-series return and check the “Application Pending” box.
Do I have to keep my approved application private?
No. Approved Form 1024 applications are open to public inspection, which is exactly why you must never include any Social Security Number.
Related reading
- How to Fill Out IRS Form 1024 (w/Examples) + FAQs
- How to Fill Out IRS Form 1120-POL (w/Examples) + FAQs
- How to Fill Out IRS Form 1023 (w/Examples) + FAQs
- How to Fill Out IRS Form 1024-A (w/Examples) + FAQs
- How to Fill Out IRS Form 1023-EZ (w/Examples) + FAQs
- How to Fill Out IRS Form 990-N (w/Examples) + FAQs