Note: The form, instructions, or publication you are looking for

Note: The form, instructions, or publication you are looking for

begins after this coversheet.

Please review the updated information below.

Updated Information on Signing Electronically Submitted Form 1024-A

An applicant may satisfy the electronic signature requirement for an electronically submitted

Form 1024-A by including, in the PDF file it uploads as part of its application, a copy of the

handwritten signature of the officer, director, trustee, or other authorized official whose name

is typed into Part IX of the Form 1024-A on Pay.gov.

To sign in this way, the signer should sign above their typewritten name on a copy of Part IX

of the completed application or on a separate sheet of paper that includes the same

information as in Part IX (name of signer, title or authority of signer, date, and penalties of

perjury statement as set out in Part IX).

Instructions for Form 1024-A

Department of the Treasury

Internal Revenue Service

(January 2021)

Application for Recognition of Exemption Under Section 501(c)(4) of the Internal

Revenue Code

Section references are to the Internal Revenue

Code unless otherwise noted.

Contents

Page

Future Developments . . . . . . . . . . . . 1

How To Get Forms and

Publications . . . . . . . . . . . . . . . 1

General Instructions . . . . . . . . . . . . . 2

Answers . . . . . . . . . . . . . . . . . . . . 2

Purpose of Form . . . . . . . . . . . . . . . 3

What to File . . . . . . . . . . . . . . . . . . 3

When to File . . . . . . . . . . . . . . . . . . 3

How to File . . . . . . . . . . . . . . . . . . 3

Filing Assistance . . . . . . . . . . . . . . . 4

Signature Requirements . . . . . . . . . . 4

Authorized Representative . . . . . . . . 4

After You Submit Form 1024-A . . . . . . 4

Public Inspection . . . . . . . . . . . . . . . 4

Foreign Organizations . . . . . . . . . . . 5

Specific Instructions . . . . . . . . . . . . . 5

Part I . . . . . . . . . . . . . . . . . . . . . . 6

Part II . . . . . . . . . . . . . . . . . . . . . . 7

Part III . . . . . . . . . . . . . . . . . . . . . . 8

Part IV . . . . . . . . . . . . . . . . . . . . . 9

Part V . . . . . . . . . . . . . . . . . . . . . 10

Part VI . . . . . . . . . . . . . . . . . . . . 12

Part VII . . . . . . . . . . . . . . . . . . . . 13

Part VIII . . . . . . . . . . . . . . . . . . . . 13

Part IX . . . . . . . . . . . . . . . . . . . . 13

Upload Checklist . . . . . . . . . . . . . . 13

Appendix A: National Taxonomy of

Exempt Entities (NTEE)

Codes . . . . . . . . . . . . . . . . . 15

Note. Keep a copy of the completed Form

1024-A and all supporting documents for

your permanent records.

Future Developments

For the latest information about

developments related to Form 1024-A and

its instructions, such as legislation

enacted after they were published, go to

IRS.gov/Form1024A.

Reminder

Don’t include social security numbers

on publicly disclosed forms. Because

the IRS is required to disclose approved

exemption applications and information

returns, don't include social security

numbers on this form. Documents subject

to disclosure include supporting

information filed with the form and

correspondence with the IRS about the

filing.

Dec 29, 2020

Phone Help

If you have questions and/or need help

completing Form 1024-A, please call

877-829-5500. This toll-free telephone

service is available Monday through

Friday.

Email Subscription

The IRS provides a subscription-based

email service for tax professionals and

representatives of tax-exempt

organizations. The IRS sends subscribers

periodic updates regarding exempt

organization tax law and regulations,

available services, and other information.

To subscribe, visit IRS.gov/Charities.

What’s New

Organizations requesting recognition of

tax-exempt status under section 501(c)(4)

must complete and submit their Form

1024-A application electronically

(including paying the correct user fee)

using Pay.gov.

How To Get Forms and

Publications

Internet. You can access the IRS website

24 hours a day, 7 days a week, at IRS.gov

to do the following.

• Download forms, instructions, and

publications.

• Order IRS products online.

• Research your tax questions online.

• Search publications by topic or

keyword.

• Use the online Internal Revenue Code,

regulations, or other official guidance.

• View Internal Revenue Bulletins (IRBs)

published since 1995.

• Sign up at IRS.gov/Charities to receive

local and national tax news by email.

Tax forms and publications. You can

download or print all of the forms and

publications you may need at IRS.gov/

FormsPubs. Otherwise, you can go to

IRS.gov/OrderForms to place an order

and have forms mailed to you. You should

receive your order within 10 business

days.

Overview of Organizations

Described in Section

501(c)(4)

How To Request Recognition of

Tax-Exempt Status Under

Section 501(c)(4)

If you aren’t organized for profit and will be

operated primarily to promote social

welfare to benefit the community, you may

qualify for exemption under section

501(c)(4).

A local association of employees may

qualify for exemption under section

501(c)(4) if (1) membership is limited to

the employees of a designated person or

persons in a particular municipality, and

(2) the net earnings of the association are

devoted exclusively to charitable,

educational, or recreational purposes.

Notice requirement. Every new section

501(c)(4) organization must use Form

8976, Notice of Intent to Operate Under

Section 501(c)(4), to provide notice to the

Internal Revenue Service. You must file

Form 8976 within 60 days of formation.

Providing notice on Form 8976 is not a

determination that the IRS recognizes you

as exempt under section 501(c)(4).

Optional application for recognition of

exemption. You may (but are not

required to) file Form 1024-A, Application

for Recognition of Exemption under

Section 501(c)(4), to apply for recognition

of exemption from federal income tax

under section 501(c)(4).

However, to have your tax-exempt

status reinstated after your tax-exempt

status was automatically revoked for

failure to file a return or notice for 3

consecutive years, you must apply to have

your tax-exempt status reinstated, even if

you had not previously chosen to apply for

recognition of exemption.

Submitting Form 1024-A does not

satisfy your requirement to file

CAUTION Form 8976.

!

Requirements for Tax-Exempt

Status Under Section 501(c)(4)

To qualify for exemption under section

501(c)(4), no part of your net earnings can

inure to the benefit of any private

shareholder or individual. If you provide an

excess benefit to certain persons, an

excise tax may be imposed.

Cat. No. 69752X

Examples. Types of organizations

that are considered to be social welfare

organizations are civic associations and

volunteer fire companies.

local government to provide the only

retirement benefits to a class of

employees may qualify as a social welfare

organization under section 501(c)(4).

Nonprofit operation. You must submit

evidence that you are organized and will

be operated on a nonprofit basis.

However, such evidence, including the

fact that you are organized under a state

law relating to nonprofit corporations,

won't in itself establish a social welfare

purpose.

Tax treatment of donations.

Contributions to civic leagues or other

section 501(c)(4) organizations generally

aren't deductible as charitable

contributions for federal income tax

purposes. They may be deductible as

trade or business expenses, if ordinary

and necessary in the conduct of the

taxpayer's business and not used for

political or legislative activities. Donations

to volunteer fire companies are deductible

on the donor's federal income tax return,

but only if made for exclusively public

purposes.

For more information on social welfare

organizations, see Life Cycle of a Social

Welfare Organization.

Social welfare. To establish that you are

operated primarily to promote social

welfare, your application must show you

will operate primarily to further the

common good and general welfare of the

people of the community, such as by

bringing about civic betterment and social

improvements.

Examples. An organization that

restricts the use of its facilities to

employees of selected corporations and

their guests is primarily benefiting a

private group rather than the community. It

therefore doesn't qualify as a section

501(c)(4) organization. Similarly, an

organization formed to represent

member-tenants of an apartment complex

doesn't qualify, since its activities benefit

the member-tenants and not all tenants in

the community. However, an organization

formed to promote the legal rights of all

tenants in a particular community may

qualify under section 501(c)(4) as a social

welfare organization.

Political activity. Promoting social

welfare doesn't include direct or indirect

participation or intervention in political

campaigns on behalf of or in opposition to

any candidate for public office. However, if

your application demonstrates you are

organized primarily to promote social

welfare, you can obtain exemption even if

you participate legally in some political

activity on behalf of or in opposition to

candidates for public office.

Social or recreational activity. If social

activities will be your primary purpose, you

shouldn't file an application for exemption

as a social welfare organization. However,

you may qualify for exemption as a social

club described in section 501(c)(7). See

Publication 557, Tax-Exempt Status for

Your Organization.

Retirement benefit program. An

organization established by its members

with its primary activity providing

supplemental retirement benefits to its

members or death benefits to their

beneficiaries doesn't qualify as an exempt

social welfare organization. It may qualify

under another paragraph of section 501(c)

depending on all the facts.

However, a nonprofit association that is

established, maintained, and funded by a

Specific Organizations

Volunteer fire companies and

homeowners’ associations should include

specific information in their applications to

support their requests for recognition of

exemption under section 501(c)(4).

Volunteer fire companies. If you wish to

obtain exemption as a volunteer fire

company or similar organization, you

should submit evidence that your

members are actively engaged in

firefighting and similar disaster assistance,

whether you actually own the firefighting

equipment, and whether you provide any

assistance for your members, such as

death and medical benefits in case of

injury to them. If you don’t have an

independent social purpose, such as

providing recreational facilities for

members, you may be exempt under

section 501(c)(3). In this event, you may

want to file Form 1023 or Form 1023-EZ, if

eligible.

Homeowners' associations. A

membership organization formed by a real

estate developer to own and maintain

common green areas, streets, and

sidewalks and to enforce covenants to

preserve the appearance of the

development should show that it is

operated for the benefit of all the residents

of the community. The term community

generally refers to a geographical unit

recognizable as a governmental

subdivision, unit, or district thereof.

Whether a particular association meets

the requirement of benefiting a community

depends on the facts and circumstances

of each case. Even if an area represented

by an association isn't a community, the

association can still qualify for exemption if

its activities benefit a community.

The association should show that

areas such as roadways and park land

that it owns and maintains are open to the

general public and not just its own

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members. It also must show that it doesn't

engage in exterior maintenance of private

homes.

A homeowners' association that isn't

exempt under section 501(c)(4) and that is

a condominium management association,

a residential real estate management

association, or a timeshare association

generally can elect under the provisions of

section 528 to receive certain tax benefits

that, in effect, permit it to exclude its

exempt function income from its gross

income. To elect these benefits, file a

properly completed and timely filed

(including extensions) Form 1120-H, U.S.

Income Tax Return for Homeowners

Associations, instead of Form 1024-A.

General Instructions

Social security number. Don't enter

social security numbers on this form or

any attachments because the IRS is

required to disclose approved exemption

applications and information returns.

Documents subject to disclosure include

supporting information filed with the form

and correspondence with the IRS related

to the application.

“You” and “us.” Throughout these

instructions and Form 1024-A, the terms

“you” and “your” refer to the organization

that is applying for tax-exempt status. The

terms “us” and “we” refer to the IRS.

Answers

Form 1024-A asks you to answer a series

of questions and provide information to

assist us in determining if you meet the

requirements for tax exemption under

section 501(c)(4). Answer questions

completely. If you believe you previously

answered the question, you may refer to

your previous answer.

Your answers must provide

sufficient detail about your past,

CAUTION present, and planned activities to

demonstrate that you’re described in

section 501(c)(4). We won’t be able to

recognize you as tax exempt based on a

mission statement unless you also

describe the activities that further

accomplish your mission. We need to

understand the specific activities you

undertake to accomplish your section

501(c)(4) exempt purpose(s).

!

Financial data Financial data, whether

budgets or actual, should be consistent

with other information presented in your

application. Budgeted financial data

should be prepared based on your current

plans. We recognize that your actual

financial results may vary from the

budgeted amounts.

Past, present, and planned activities.

Many items on Form 1024-A are written in

the present tense; however, base your

Instructions for Form 1024-A

answers on your past, present, and

planned activities.

Language and currency requirements.

Complete Form 1024-A and attachments

in English. Provide an English translation if

your organizational document, bylaws, or

any other attachments are in any other

language.

Report financial information in U.S.

dollars (specify the conversion rate used).

Combine amounts from within and outside

the U.S. and report the totals on the

financial statements.

Purpose of Form

Completed Form 1024-A required to

apply for recognition of section

501(c)(4) exemption. Use Form 1024-A

to apply for recognition of exemption from

federal income tax under section

501(c)(4). If approved, we’ll issue a

determination letter that describes your

tax-exempt status and your qualification to

receive tax-deductible charitable

contributions.

Section 501(c)(4) organizations aren’t

required to file Form 1024-A to be

tax-exempt, except as described below.

However, organizations may wish to file

Form 1024-A to receive a determination

letter of IRS recognition of their section

501(c)(4) status in order to obtain certain

incidental benefits such as:

• Public recognition of tax-exempt status,

• Possible exemption from certain state

taxes,

• Advance assurance to donors of

deductibility of contributions (in certain

cases), and

• Nonprofit mailing privileges, etc.

Most organizations operating

TIP under section 501(c)(4) are

required to notify the IRS that they

are operating under section 501(c)(4)

within 60 days of formation by filing Form

8976 (see Rev. Proc. 2016-41, 2016-30

I.R.B. 165 at IRS.gov/irb/

2016-30_IRB#RP-2016-41). This

requirement isn’t met by submitting Form

1024-A.

Tax benefits for certain

TIP homeowners’ associations under

section 528 are available to

organizations that aren’t exempt from

federal income tax. To elect these

benefits, file a properly completed and

timely filed (including extensions) Form

1120-H, U.S. Income Tax Return for

Homeowners Associations, instead of

Form 1024-A.

Group Exemption

Don't use Form 1024-A to apply for a

group exemption. We may issue a group

exemption to a central organization

recognizing, on a group basis, the

Instructions for Form 1024-A

exemption of subordinate organizations

on whose behalf the central organization

has applied. See Pub. 557 for information

on how to apply for a group exemption.

Leaving a group exemption. A

subordinate organization under a group

exemption can use Form 1024-A to leave

the group and obtain individual exemption.

If you’re a subordinate organization and

wish to leave a group, you should notify

your parent organization of your intent to

leave the group ruling before filing Form

1024-A.

Application for Reinstatement

of Exempt Status and

Retroactive Reinstatement

To have your tax-exempt status reinstated

after your your tax-exempt status was

automatically revoked for failure to file a

return or notice for 3 consecutive years,

you must apply to have your tax-exempt

status reinstated. You must complete and

submit Form 1024-A and pay the

appropriate user fee, even if you did not

previously choose to apply for recognition

of exemption.

If your application is approved, your

date of reinstatement will generally be the

filing date of the application, unless you

qualify for reinstatement of exemption

retroactive to your date of automatic

revocation. See Rev. Proc. 2014-11,

2014-03 I.R.B. 411 for details, including

additional requirements for retroactive

reinstatement.

Requesting Expedited Review

We generally review applications for

exemption in the order we receive them.

We only expedite processing of an

application where a written request

presents a compelling reason for

processing the application ahead of

others. This does not mean your

application will be immediately approved

or denied. Circumstances generally

warranting expedited processing include

the following.

• A grant to the applicant is pending, and

the failure to secure the grant may have an

adverse impact on the organization's

ability to continue operations.

• The purpose of the newly created

organization is to provide disaster relief to

victims of emergencies such as floods and

hurricanes.

• An IRS error has caused delays in

review of the application.

User Fee

The law requires payment of a user fee

with each application. You must pay this

fee through Pay.gov when you file Form

1024-A.

Payments can be made directly from

your bank account or by credit or debit

-3-

card. You won't be able to submit Form

1024-A without paying the correct fee.

User fee amounts are listed in Rev.

Proc. 2020-5, updated annually. For the

current Form 1024-A user fee, go to Rev.

Proc. 2020-5, 2020-1 I.R.B. 241, at

IRS.gov/Charities-Non-Profits/User-Feesfor-Tax-Exempt-and-Government-EntitiesDivision. You can also call 877-829-5500.

What to File

All applicants must complete Parts I

through IX of Form 1024-A plus any

required attachments.

Attachments to Form 1024-A

A complete application will include one or

more documents in addition to Form

1024-A.

Pay.gov can accommodate only one

uploaded file. Before submitting Form

1024-A, consolidate your attachments into

a single PDF file. Combine your

attachments in the following order.

• Organizing document (required).

• Amendments to your organizing

document in chronological order (required

if applicable).

• Bylaws or other rules of operation and

amendments (if adopted).

• Form 2848, Power of Attorney and

Declaration of Representative (if

applicable).

• Form 8821, Tax Information

Authorization (if applicable).

• Supplemental responses (if your

response won't fit in the provided text

field) and any additional

information you want to provide to support

your request (optional).

• Expedite request (optional).

Put your name and EIN on each page

of your supplemental response and

identify the part and line number to which

the information relates.

When to File

Generally, if you file Form 1024-A within

27 months after the month in which you

were legally formed, and we approve your

application, the effective date of

recognition of your exempt status will be

your legal date of formation.

If you otherwise meet the requirements

for tax-exempt status but don’t meet the

requirements for recognition from your

date of formation, the effective date of

recognition of your exempt status will be

the date you submitted Form 1024-A

How to File

As of January 4, 2021, the IRS requires

that Form 1024-A applications for

recognition of exemption be submitted

electronically online at Pay.gov. The IRS

will provide a 90-day grace period during

which it will continue to accept paper

versions of Form 1024-A. To submit Form

1024-A, you must:

1. Register for an account on

Pay.gov.

2. Enter “1024-A” or “1024” in the

search box and select Form 1024-A.

3. Complete the form.

Filing Assistance

For help in completing this form or general

questions relating to an exempt

organization, you may access information

on our website at IRS.gov/EO.

You may find the following publication

available on IRS.gov helpful:

• Pub. 557, Tax-Exempt Status for Your

Organization.

• Pub. 598, Tax on Unrelated Business

Income of Exempt Organizations.

• Pub. 3079, Tax-Exempt Organizations

and Gaming.

• Pub. 4221-NC, Compliance Guide for

Tax Exempt Organizations (other than

501(c)(3) Public Charities and Private

Foundation).

Signature Requirements

An officer, director, trustee, or other official

who is authorized to sign for the

organization must digitally sign Form

1024-A at the end of Part IX. The

signature must be accompanied by the

title or authority of the signer and the date.

Authorized Representative

Form 2848. Upload a completed Form

2848 if you want to authorize a

representative to represent you regarding

your application. An individual authorized

by Form 2848 may not sign the application

unless that person is also an officer,

director, trustee, or other official who is

authorized to sign the application.

No additional information needed. If

our review shows that you meet the

requirements for tax-exempt status under

section 501(c)(4), we’ll send you a

determination letter stating that you’re

exempt under section 501(c)(4).

Additional information needed. If we

can’t make a determination without more

information, we’ll write or call you.

Examples of the types of questions you

may be asked are available at IRS.gov/

charities-non-profits/charitableorganizations/exempt-organizationsample-questions . If the additional

information you provide shows that you

meet the requirements for exemption, we’ll

send you a determination letter stating that

you’re exempt under section 501(c)(4). If

we determine that you don’t qualify for

exemption, we’ll send you a letter that

explains our position and your appeal

rights.

Annual Return or Notice While

Your Application Is Pending

Unless you qualify for an exception from

the requirement to file an annual return or

notice, your filing obligations began as

soon as you were formed. If you have an

annual information return or tax return due

while your Form 1024-A is pending,

complete the return checking the

“Application Pending” box in the heading,

Item B, and submit the return as indicated

in those instructions.

If you’re eligible to file a Form 990-N,

e-Postcard, call 877-829-5500 and

request to be set up to allow filing of Form

990-N (note, it takes the IRS up to 6

weeks to update its records before you

can file your Form 990-N).

A Centralized Authorization File

You can find information on return filing

requirements and exceptions in Pubs. 557

and 598 and in the instructions to the

annual returns listed in Figure 1.

listed on Form 2848.

TIP other returns, such as

TIP (CAF) number isn’t required to be

Form 8821. Upload a completed Form

8821 if you want to authorize us to discuss

your application with the person you have

appointed on that form.

Form 8821 doesn’t authorize your

appointee to advocate your position with

respect to the federal tax laws; to execute

waivers, consents, or closing agreements;

or to otherwise represent you before the

IRS. If you want to authorize an individual

to represent you, use Form 2848.

After You Submit Form

1024-A

Unless we approve a request for

expedited processing, we’ll assign and

work your application in the order we

received it.

You may also be required to file

employment tax returns or benefit

plan returns, which aren't discussed here.

If a Form 990-series return is due

while your application is pending,

CAUTION complete and submit the return

according to Form 990-series form's

instructions.

!

Public Inspection

Information available for public inspection. If we approve exempt status

under section 501(c)(4), status, the

information that will be open for public

inspection includes the following.

• Your complete Form 1024-A and any

supporting documents.

-4-

• All correspondence between you and

the IRS concerning Form 1024-A,

including Form 2848.

• Your determination letter.

• Annual information returns (Form 990,

990-EZ, or 990-N) including schedules,

except for the names and addresses of

contributors and other identifying

information about contributors.

Information not available for public inspection. The following items won’t be

open for public inspection.

• Any information relating to a trade

secret, patent, style of work, or apparatus

that, if released, would adversely affect

you (we must approve withholding this

information).

• Any other information that would

adversely affect national defense (we

must approve withholding this

information).

• User fee payment information.

• Contributors’ names and addresses

and other identifying information about

contributors included with Form 990 or

990-EZ.

When applying for tax-exempt status,

you must clearly identify any information

that isn’t open to public inspection by

marking it as “NOT SUBJECT TO PUBLIC

INSPECTION” and include an explanation

of why you’re asking for the information to

be withheld. We will decide whether to

withhold the identified information from

public inspection.

Making documents available for public

inspection. Both the organization and

the IRS must make the information that is

subject to disclosure available for public

inspection. The public may request a copy

of the information available for public

inspection from us by submitting Form

4506-A. The public may also request

inspection of the information or a copy of

the information directly from you.

You may post the documents required

to be available for public inspection on

your own website. Information returns and

your exemption application materials must

be posted exactly as filed with the IRS.

You may only delete the information that

isn't open for public inspection.

If you post the documents on your

website, you can give any person

requesting copies the website where the

documents may be found, but you don’t

need to provide copies of the information.

However, even if these documents are

posted on your website, you must still

allow public inspection without charge at

your main office during regular business

hours.

Documents aren't considered available

for public inspection on a website if the

otherwise disclosable information is edited

or subject to editing by a third party when

Instructions for Form 1024-A

posted. To date, the IRS hasn’t approved

any third-party websites for posting.

See Pub. 557 for additional information

on public inspection requirements.

Figure 1. 990 Series Forms filed

by Exempt Organizations

Type of Annual Return Who Should File

Form 990, Return of

Organization Exempt

from Income Tax

Section 501(c)(4)

organizations

Form 990-EZ, Short

Form Return of

Organization Exempt

from Income Tax

Section 501(c)(4)

organizations whose

gross receipts during

the year were less

than $200,000 and

total assets at the

end of the year were

less than $500,000

Form 990-T, Exempt

Organization

Business Income Tax

Return

Section 501(c)(4)

organizations that have

gross unrelated

business income of

$1,000 or more

Form 990-N Electronic

Notice (e-Postcard)

for Tax-Exempt

Organizations Not

Required to File Form

990 or Form 990-EZ

Section 501(c)(4)

organizations with

gross receipts of

$50,000 or less can

file a Form 990-N if

they choose not to

file a Form 990 or Form

990-EZ instead

Instructions for Form 1024-A

Foreign Organizations

Foreign organizations are those that were

created in countries other than the U.S., its

territories, or its possessions. Foreign

organizations may apply for tax-exempt

status on income earned in the U.S. in the

same way that domestic organizations

apply for exempt status. See Language

and currency requirements, earlier.

Annual returns for foreign organizations. A foreign organization that obtains

exemption must file an information return

annually (Form 990 or Form 990-EZ).

However, a foreign organization may file

Form 990-N (e-Postcard) instead of Form

990 or Form 990-EZ when its gross

receipts from U.S. source income are

normally $50,000 or less and it hasn't

conducted significant activity in the U.S.

See the Instructions for Form 990 and

Form 990-EZ for further information. A

foreign organization that is subject to

unrelated business income tax must file

Form 990-T.

Organizations Created in U.S.

Territories and Possessions

Organizations created in possessions and

territories of the U.S. are generally treated

as domestic organizations. If you were

created in a U. S. possession or territory,

you must complete all required parts of

-5-

Form 1024-A to apply for recognition of

exempt status under section 501(c)(4).

Annual filing requirements for an

organization created in a U.S. territory or

possession are similar to those outlined

above for foreign organizations (see

Revenue Procedure 2011-15).

Specific Instructions

Part I

Part I, Line

Part I, Identification of Applicant

1

Enter your complete name exactly as it appears in your organizing document, including amendments.

2

If you have an "in care of" name, enter it here; otherwise, leave this space blank.

3–9

Enter your complete address where all correspondence will be sent. If mail isn't delivered to your street address and you have a P.O. Box, list

your P.O. Box information instead of your street address. For a foreign address, enter your province or state and foreign postal code where

indicated.

10

Employer Identification Number. You must have your own EIN. Enter the 9-digit EIN the IRS assigned to you. If you don't have an EIN, you

must apply for one before submitting your application. You can find out how to apply for an EIN by visiting IRS.gov and searching for “apply for

an EIN.” You may apply for an EIN online or by fax or mail. International applicants may call 267-941-1099 (toll call).

TIP Don't apply for an EIN more than once. If you’re unsure of your EIN or whether you have one, call 877-829-5500 for assistance.

CAUTION! Don’t use the EIN of a related or other organization.

11

Month Tax Year Ends. Select the month your tax year (annual accounting period) ends. Your tax year is the 12-month period on which your

annual financial records are based.

TIP Check your bylaws or other rules of operation for consistency with the tax year you enter here.

12

Person to Contact. Enter the name and title of the person you want us to contact if we need more information. The person to contact may be

an officer, director, trustee, or other individual who is permitted to speak with us according to your bylaws or other rules of operation. Your

person to contact may also be an authorized representative, such as an attorney, certified public accountant, or enrolled agent, for whom

you’re submitting a completed Form 2848 with Form 1024-A.

13

Provide a daytime telephone number for the contact listed on Line 12.

14

You may provide a fax number for the contact listed on Line 12.

15

Pay.gov will populate this field with the current user fee for filing Form 1024-A.

16

If you have a website, enter its complete web address. Also, list any websites maintained on your behalf. The information on your website

should be consistent with the information in your Form 1024-A.

17

Officers, directors, and trustees. Enter the full names, titles, and mailing addresses of your officers, directors, and/or trustees. You may use

the organization's address for mailing. If you have more than five, check the box provided to add more officer, director, and/or trustee

information.

The person who is signing Form 1024-A must be listed within the first five entries of Line 17.

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Instructions for Form 1024-A

Part II

Part II, Line

Part II. Organizational Structure

You must be a corporation, limited liability company, unincorporated association, or trust to be tax exempt under section 501(c)(4). Sole

proprietorships, partnerships, or loosely affiliated groups of individuals aren't eligible.

1

Type of organization and copy of organizing document. Select your type of organization and, before submitting the form, upload a copy of

your organizing document (including any amendments) as part of the required attachment.

Corporation. A corporation is an entity organized under a federal or state statute, or a statute of a federally recognized Indian tribal or Alaskan

native government

Copy of organizing document (articles of incorporation and any amendments). A corporation's organizing document is its articles of

incorporation.

If you formed under state statute, your articles of incorporation (and any amendments) must show certification of filing. This means your

articles show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an

exact copy of what is on file with your state.

If you don't have a copy of your articles of incorporation showing evidence of having been filed and approved by an appropriate state official,

you may submit a substitute copy of your articles of incorporation. This substitute copy may be handwritten, typed, printed, or otherwise

reproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of

the articles of incorporation and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently

govern yourself.

Limited Liability Company. A limited liability company (LLC) that files its own exemption application is treated as a corporation rather than a

partnership.

Copy of organizing document (articles of organization and operating agreement (if adopted) and any amendments). Instead of

articles of incorporation, an LLC's organizing document is its state-approved articles of organization. If it has adopted an operating agreement,

then this document is also part of its organizing document.

If you formed under state statute, your articles of organization (and any amendments) must show certification of filing. This means your articles

show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an exact

copy of what is on file with your state.

If you don't have a copy of your articles of organization showing evidence of having been filed and approved by an appropriate state official,

you may submit a substitute copy of your articles of organization. This substitute copy may be handwritten, typed, printed, or otherwise

reproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of

the articles of organization and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently

govern yourself.

TIP If you’re an LLC and want to be treated as a disregarded entity by a tax-exempt member, don’t file an exemption application.

Unincorporated Association. An unincorporated association formed under state law must have at least two members who have signed a

written document that creates an entity with a specifically defined purpose.

Copy of organizing document (articles of association or constitution and any amendments). Your organizing document must include

the name of the organization, its purpose, the date the document was adopted, and the signatures of at least two individuals.

If your copy doesn't contain the proper signatures and date of adoption, you may submit a written declaration that states your copy is a

complete and accurate copy of the signed and dated original. Your declaration should clearly indicate the original date of adoption.

TIP Bylaws may be considered an organizing document only if they include the required elements listed above.

Trust. A trust may be formed by a trust agreement or declaration of trust. A trust may also be formed through a will. Generally, a trust must be

funded with property, such as money, real estate, or personal property.

Copy of organizing document (trust agreement/declaration of trust or will and any amendments). Your trust agreement (and any

amendments) must be signed by at least one trustee.

If your trust agreement copy isn’t signed, you may submit a written declaration that states your copy is a complete and accurate copy of the

signed and dated original. Your declaration should clearly indicate the original date that it was signed.

For trusts created by a will, include a copy of the death certificate or a statement indicating the date of death, and a copy of the relevant

portions of the will.

CAUTION! If your trust agreement continues to provide for distributions for non-charitable interests, you won’t qualify for tax-exempt status.

Instructions for Form 1024-A

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Part II, Line

Part II. Organizational Structure

2

Formation date. The date you enter should be consistent with your organizing document.

• If you’re a corporation, enter the date that your articles of incorporation were filed and approved by the appropriate authority.

• If you're an LLC, enter the date that the appropriate authority filed your articles of organization or other organizing document.

• If you're an unincorporated association, enter the date that your organizing document was adopted by the signatures of at least two

individuals.

• If you’re a trust (other than a trust formed by a will), enter the date your trust was funded. If your trust agreement provided for any

non-charitable interests, enter the date that non-charitable interests expired. If you were formed by a will, enter the date of death or the date

any non-charitable interests expired.

3

State of formation. Enter the jurisdiction (for instance, the state or the federally recognized tribal government) under the laws of which you

were incorporated or otherwise formed. This may not be the place in which you’re physically located. For example, if you’re physically located

in New York, but incorporated under Massachusetts law, enter Massachusetts.

For purposes of completing this application, you’re formed under the laws of a foreign country if you aren't formed under the laws of the U.S.,

its territories and possessions, federally recognized Indian tribal or Alaska native governments, or the District of Columbia.

4

Bylaws are generally the internal rules and regulations of an organization. If you have bylaws, upload a current copy (including any

amendments). Bylaws don't need to be signed unless they are your organizing document as described in the instructions for Line 1 above.

Part III

Part III, Line

Part III. Your Activities

REMINDER Answer all questions in this part as they pertain to your past, present, and planned activities.

1

Describe completely and in detail your past, present, and planned activities. Your narrative description of activities should be thorough and

accurate because we determine whether you qualify for 501(c)(4) exempt status based on the information in your application.

For each past, present, or planned activity, include information that answers the following questions:

• What is the activity?

• Who conducts the activity?

• What percentage of your total time is allocated to the activity? (Combined time percentages should add up to 100%)

• How is the activity funded (for example, donations, fees, etc.) and what percentage of your overall expenses is allocated to this activity?

• How does the activity further your exempt purposes?

2

National Taxonomy of Exempt Entities (NTEE) code. An NTEE code is a three-character series of letters and numbers that generally

describe a type of organization. Enter the code from the list of NTEE codes, located in the Appendix A, that best describes you. For more

information and more detailed definitions of these codes developed by the National Center for Charitable Statistics (NCCS), visit the Urban

Institute, NCCS website at nccs.urban.org.

TIP NTEE codes are also used for purposes other than identification of organizations described in section 501(c)(4). Therefore, all codes in

the list don’t necessarily correspond to a section 501(c)(4) purpose.

3

Describe any money or time (whether volunteer or paid) you spent or will spend attempting to influence the selection, nomination, election, or

appointment of any person to any federal, state, or local public office or to an office in a political organization.

4

If you (including any predecessor organization) lost your section 501(c)(3) status due to carrying on propaganda or otherwise attempting to

influence legislation or due to participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public

office, then you will not be treated as an organization described in section 501(c)(4). This rule will not apply if you were a church or

church-affiliated organization described in section 501(h)(5) in the tax year immediately preceding the tax year in which section 501(c)(3)

status was lost.

5

You are a successor to another organization if you:

• Took or will take over activities previously conducted by another organization,

• Took or will take over 25% or more of the fair market value of the net assets of another organization, or

• Were established upon the conversion of an organization from for-profit to nonprofit status.

5a

A for-profit organization is one in which persons are permitted to have an ownership or partnership interest, such as corporate stock. It

includes sole proprietorships, corporations, and other entities that provide for ownership interests.

7

Indicate if you distribute, or plan to distribute, any of your property or funds (such as a distribution of profits) to your shareholders or members

8

A relationship between you and the recipient organization includes the following situations.

• You control the recipient organization, or it controls you through common officers, directors, or trustees, or through authority to approve

budgets or expenditures.

• You and the recipient organization were created at approximately the same time and by the same persons.

• You and the recipient organization operate in a coordinated manner with respect to facilities, programs, employees, or other activities.

• Persons who exercise substantial influence over you also exercise substantial influence over the recipient organization.

8a

Answer “Yes” if you make grants, loans, or other distributions (such as goods) to a foreign organization.

8e-g

The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions

based on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive

Orders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are

prohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated

Nationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at

treasury.gov/ofac.

9

A foreign country is a country other than the U.S., its territories and possessions, and the District of Columbia.

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Instructions for Form 1024-A

Part III, Line

Part III. Your Activities

9a-c

The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions

based on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive

Orders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are

prohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated

Nationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at

treasury.gov/ofac.

10

Answer “Yes” if you are a membership organization formed to own and maintain common green areas, streets, and sidewalks and to enforce

covenants to preserve the appearance of a development.

11

Answer “Yes” if your membership is limited to employees of a designated person or persons in a particular municipality and your net earnings

will be devoted exclusively to charitable, educational, or recreational purposes.

Part IV

Part IV, Line

Part IV. Compensation and Other Financial Arrangements

1

Answer “Yes” if you do or will pay compensation to your officers, directors, trustees, employees, members, or independent contractors.

1a

A conflict of interest arises when a person in a position of authority over an organization, such as a director, officer, or manager, may benefit

personally from a decision he or she could make. Adoption of a conflict of interest policy is not required to obtain tax-exempt status. However,

by adopting a policy, you will be choosing to put in place procedures that will help you avoid the possibility that those in positions of authority

may receive an inappropriate benefit.

Reasonable compensation is the amount that would ordinarily be paid for like services by like organizations under like circumstances as of the

date the compensation arrangement is made. Establishing and documenting reasonable compensation is important because excessive

compensation may result in excise taxes on both the individual and you. In addition, excessive compensation may jeopardize your tax-exempt

status.

1b

A fixed payment means a payment that is either a set dollar amount or fixed through a specific formula where the amount doesn’t depend on

discretion. For example, a base salary of $200,000 that is adjusted annually based on the increase in the Consumer Price Index is a fixed

payment.

A nonfixed payment means a payment that depends on discretion. For example, a bonus of up to $100,000 that is based on an evaluation of

performance by the governing board is a nonfixed payment because the governing body has discretion over whether the bonus is paid and the

amount of the bonus.

2

Don’t include purchases or sales of goods and services in your normal course of operations that are available to the general public under

similar terms and conditions. Answer “Yes” if any of your officers, directors, or trustees:

• Is an officer, director, or trustee in another organization to which you will purchase or sell goods, services, or assets from or to; or

• Possesses more than 35% ownership interest in any organization to which you will purchase or sell goods, services, or assets from or to.

An arm’s length standard exists where the parties have an adverse (or opposing) interest. For example, a seller wants to sell his goods at the

highest possible price, while a buyer wants to buy at the lowest possible price. These are adverse interests.

In negotiating with a person, an adverse interest is assumed if that person is otherwise unrelated to you in the sense of not being in a position

to exercise substantial influence over you or your affairs. If the person is in a position to exercise substantial influence over your affairs, then an

arm’s length standard requires additional precautions to eliminate the effect of the relationship.

Using a conflict of interest policy, information about comparable transactions between unrelated parties, and reliable methods for evaluating

the transaction, are examples of precautions that would help make the negotiation process equivalent to one between unrelated persons.

Fair market value is the price at which property or the right to use property would change hands between a willing buyer and a willing seller,

neither being under any compulsion to buy, sell, or transfer property or the right to use property, and both having reasonable knowledge of

relevant facts.

3

Answer “Yes” if any of your officers, directors, or trustees:

• Is an officer, director, or trustee in another organization that has a lease, contract, loan, or other agreement with you; or

• Possesses more than a 35% ownership interest in any organization that has a lease, contract, loan, or other agreement with you.

For example, answer “Yes,” if one of your directors is an officer for a section 501(c)(3) organization with whom you have a lease for office

space or if one of your directors owns more than 35% of the voting stock of a corporation to which you made a loan.

4

Indicate if you perform any services for any other organization or individual for which you receive a fee.

5

A joint venture is a legal agreement in which the persons jointly undertake a transaction for mutual profit. Generally, each person contributes

assets and shares risks. Like a partnership, joint ventures can involve any type of business transaction and the persons involved can be

individuals, groups of individuals, companies, or corporations.

Instructions for Form 1024-A

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Part V

Part V

Part V. Financial Data

A. Line

A. Statement of Revenue and Expenses

You must complete the Statement of Revenue and Expenses for a total of 3 years including the current year.

Completed less than 1 year. If you existed less than 1 year, provide projections of your likely income and expenses for your current year and

next 2 years based on a reasonable and good faith estimate of your finances for a total of 3 years financial information.

Completed at least 1 year but fewer than 3. If you’ve existed for more than 1 year but fewer than 3 years, provide your actual income and

expenses for the current year and 1 year prior and projected income and expenses for next year for a total of 3 years financial information.

Completed more than 3 years. If you’ve existed more than 3 years, provide your actual income and expenses for the current year and 2

years prior for a total of 3 years financial information.

CAUTION! We may request financial data for more than 3 years.

Preparing the statement. Prepare the statement using the method of accounting you use in keeping your books and records. Place financial

information for the year you’re filing this form in the column marked Current tax year.

Prepare the statement using the accounting period you entered on Part I, line 11. Enter “0” if a particular revenue or expense doesn’t apply to

you.

Your financial information should reflect your activities described in this application.

1

Enter the total gifts, grants, and contributions you receive. Include items of value that you receive as gifts, grants, or contributions. Do not

include membership dues reported in line 2.

2

Enter the amount you receive from members to provide support to the organization. Do not include payments from members, or on behalf of

members, to purchase admissions, merchandise, services, or use of facilities.

3

Enter your gross income from dividends, interest, payments received on securities, loans, rents, and royalties that are held for investment

purposes.

4

Enter your net income from unrelated business activities. Unrelated business income generally is income from any trade or business activity

that is regularly carried on, not conducted with substantially all (at least 85%) volunteer labor, and not related to your exempt purposes. (You

can take this amount from Form 990-T, if filed.)

See Pub. 598 for additional information regarding unrelated business income.

5

Enter amounts any local tax authority collects from the public on your behalf.

6

Enter the value of services or facilities a governmental unit furnishes to you. Use the fair market value of the services or facilities. Don’t include

the value of services or facilities generally provided to the public without charge.

7

Enter the total income from all sources not reported on lines 1 through 6, or lines 9 and 11. Provide an itemized list showing each type and

amount of income included on this line. Also, briefly describe each type of income.

9

Enter income from activities that you conduct to further your exempt purposes (excluding amounts listed on other lines). Also, include as gross

receipts the income from activities conducted:

• Intermittently (not regularly carried on), such as an occasional auction;

• With substantially all (at least 85%) volunteer labor, such as a car wash;

• For the convenience of members, students, patients, officers, or employees, such as a parking lot for a school's students and employees; or

• With substantially all contributed merchandise, such as a thrift store.

See Pub. 598 for additional information regarding income that isn’t from an unrelated trade or business.

Gross receipts also includes payment by a governmental unit that may be called a grant but is actually payment for a service or facility for the

use of the government payer, rather than for the direct benefit of the public.

Example. The state government gives a conservation group a grant to study the effects of a new sewage treatment plant on an ecologically

significant woodland area. Although the payment is called a grant, it is actually gross receipts that should be included on Line 9. The payment

is by a governmental unit (state) for a study for its own use, not for the direct benefit of the general public. A for-profit consulting company could

have done the study rather than by the tax-exempt conservation group.

Provide an itemized list of your gross receipts in line 24, describing the sources and amounts of income. For payments by a governmental unit,

list the payer, the purpose of the payment, and the payment amount.t.

11

Enter any net gain or loss on the sale of capital assets. Provide an itemized list by asset category (for example, real estate or securities)

showing gross sales, cost or other basis/sales expenses), and gain or loss by asset category in line 24. You may use the format in Figure 2.

Figure 2. Net Gain or Loss On Sales of Capital Assets

Categories

(A) Real Estate

(B) Securities

(C) Other

1. Gross Sales Price of assets

(other than inventory)

by category

2. Less: Cost or other basis and

sales expense

3. Gain or (loss). Subtract line 2

from line 1.

4. Net gain or (loss) — Add line 3 of columns (A), (B), and (C). Enter here and on Form 1024-A, Part IX-A.

Statement of Revenues and Expenses, line 11.

13

Enter the total expenses you incur for soliciting gifts, grants, and contributions included on line 1. Include fees paid to professional fund raisers

for soliciting gifts, grants, and contributions.

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Instructions for Form 1024-A

Part V

14

Part V. Financial Data

Enter the total amounts you pay out to both individuals and organizations. Provide an itemized list on line 24, identifying recipients (using letter

designations such as A, B, C, etc., for individuals) a brief description of the purposes or conditions of payments, and the amounts paid.

Maintain (but don’t submit) a list showing the names of recipients associated with each letter designation.

15

Enter total payments you make to or for the benefit of your members. Provide an itemized list in line 25, identifying recipients (using letter

designations), a brief description of the purposes or conditions of payment, and the amounts paid. Do not include any amounts reported on

line 14.

Maintain (but don’t submit) a list showing the names of recipients associated with each letter designation.

16

Enter the total amount of compensation you pay to your officers, directors, and trustees.

17

Enter the total amount of salaries you pay to employees (not reported on line 16 above).

18

Enter your total interest expense for the year. Don’t include mortgage interest treated as an occupancy expense on line 19.

19

Enter the amount you pay for the use of office space or other facilities, heat, light, power, and other utilities, outside janitorial services,

mortgage interest, real estate taxes, and similar expenses.

20

Enter the total depreciation, depletion, and similar expenses you incur.

21

Enter the total professional fees you pay. Professional fees are amounts charged by individuals and entities that aren’t your employees. They

include fees for professional fundraisers (other than fees included on line 13, above), accounting services, legal counsel, consulting services,

contract management, or any independent contractors.

22

Enter any expenses you didn’t include in the lines above, such as for program services. Provide an itemized list in line 24, showing the type

and amount of each significant expense.

B, Line

B. Balance Sheet

Complete the balance sheet for your most recently completed tax year. If you haven’t completed a full tax year, use the most current

information available. Be sure to enter the year-end date for the information provided and not the date you prepare this application. Enter “0” if

a particular asset or liability doesn’t apply to you.

1

Enter your total cash in checking and savings accounts, temporary cash investments (money market funds, CDs, treasury bills, or other

obligations that mature in less than 1 year), and petty cash funds.

2

Enter your total accounts receivable that arose from the sale of goods and/or performance of services, less any reserve for bad debt.

3

Enter the amount of materials, goods, and supplies you purchased or manufactured and held to be sold or used in some future period.

4

Enter the total amount of bonds or notes you issued that will be repaid to you. Provide an itemized list in line 19 that shows the name of the

borrower (using a letter designation), the borrower’s relationship to you, a brief description of the obligation, the rate of return, the due date,

and the amount due.

Maintain (but don’t submit) a list showing the names of borrowers associated with each letter designation.

5

Enter the total fair market value of corporate stocks you hold. Provide an itemized list of your corporate stock holdings in line 19.

For stock of closely held corporations, list the name of the corporation, a brief summary of the corporation's capital structure, the number of

shares held, and their value as carried on your books. If such valuation doesn't reflect current fair market value, also include fair market value.

For stock traded on an organized exchange or in substantial quantities over the counter, the schedule should show the name of the

corporation, a description of the stock and the principal exchange on which it is traded, the number of shares held, and their value as carried

on the organization's books.

6

Enter your total amount of loans (personal and mortgage loans) receivable. Provide an itemized list that identifies each borrower name (using a

letter designation), the borrower’s relationship to you, purpose of loan, repayment terms, interest rate, and original amount of loan. Report

each loan separately, even if more than one loan was made to the same person.

Maintain (but don’t submit) a list showing the names of borrowers associated with each letter designation.

7

Enter the total book value of your other investments. Include the total book value of governmental securities (federal, state, and municipal),

buildings, and equipment held for investment purposes. Provide an itemized list in line 19 identifying and reporting the book value of each

building/item of equipment held for investment purposes.

8

Enter the total book value of buildings and equipment not held for investment purposes. This includes facilities you own and equipment you

use in conducting your exempt activities. Provide an itemized listing of these assets held at the end of the current tax year/period, including the

cost or other basis.

9

Enter the total book value of land not held for investment purposes.

10

Enter the total book value of any other category of your assets not reported on lines 1 through 9, for example, patents, copyrights, or other

intangible assets. Provide an itemized list of each assets in line 19.

12

Enter the total of accounts your accounts payable to suppliers and others, such as salaries payable, accrued payroll taxes, and interest

payable.

13

Enter the total unpaid portion of grants and contributions you committed to pay to other organizations or individuals.

14

Enter the total of your mortgages and other notes payable outstanding at the end of the current year/period. Provide an itemized list in line 19

showing each note separately and the lender's name, purpose of loan, repayment terms, interest rate, and original amount.

15

Enter the total amount of any other liabilities not reported on lines 12 through 14. Provide an itemized list in line 19 of these liabilities, including

the amounts you owe.

17

Under fund accounting, an organization segregates its assets, liabilities, and net assets into separate funds according to restrictions on the use

of certain assets. Each fund is like a separate entity in that it has a self-balancing set of accounts showing assets, liabilities, equity (fund

balance), income, and expenses. If you don’t use fund accounting, report only the net assets account balances, which include capital stock,

paid-in capital, retained earnings or accumulated income, and endowment funds.

Instructions for Form 1024-A

-11-

Part VI

Part VI, Line

Part VI, Effective Date

1

Use the formation date you listed in Part II, line 2, and the date you submit this electronic form and required user fee payment to determine

whether you’re submitting this application within 27 months of the end of the month in which you were formed.

2

Answer “Yes” if your exempt status was automatically revoked under section 6033(j)(1) for failure to file required annual returns or notices for 3

consecutive years and you’re applying for reinstatement.

Revenue Procedure 2014-11, 2014-3 I.R.B 411, establishes several different procedures for reinstating an organization’s exempt status

depending upon its size, the number of times it’s been automatically revoked, and the timeliness of filing for reinstatement. Review the revenue

procedure to determine which section applies to you.

2a

Select the section of Revenue Procedure 2014-11 under which you’re applying for reinstatement.

Section 4. Select this section if:

• You were eligible to file either Form 990-EZ or Form 990-N for each of the three consecutive years that you failed to file;

• This is the first time you have been automatically revoked pursuant to section 6033(j)(1); and

• You’re submitting this application not later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS

posted your name on the Auto-Revocation List at apps.irs.gov/app/eos/.

By selecting this item, you’re also attesting that your failure to file was not intentional and you have put in place procedures to file required

returns or notices in the future.

CAUTION! If your exempt status was automatically revoked more than once, you’re not eligible for reinstatement under Section 4; however,

you may apply for reinstatement under Section 5, Section 6, or Section 7.

Section 5. Select this section if:

• You are ineligible to file for reinstatement under Section 4, and

• You’re submitting this application not later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS

posted your name on the Auto-Revocation List at apps.irs.gov/app/eos/.

By selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have

put in place procedures to file required returns or notices in the future.

Describe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in at

least 1 of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the

failure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices.

Section 6. Select this section if:

• You’re applying for reinstatement of your tax-exempt status more than 15 months from the later of the date of the Revocation Letter or the

date on which the IRS posted your name on the Revocation List Auto-Revocation List at apps.irs.gov/app/eos/.

By selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have

put in place procedures to file required returns or notices in the future.

Describe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in

each of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the

failure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices.

Section 7. Select this section if you’re seeking reinstatement with an effective date of reinstatement of the date of submission of this

application.

-12-

Instructions for Form 1024-A

Part VII

Part VII

Part VII. Annual Filing Requirement

Most organizations must file an annual notice (Form 990 or 990-EZ) or notice (Form 990-N, Electronic Notice (e-Postcard)). Exceptions to this

rule include certain affiliates of a governmental unit. You can find more detailed information about filing requirements and exceptions from the

requirement to file in the Instructions for Form 990.

Unless specifically required to file Form 990 or Form 990-EZ (see the Instructions for Form 990), most organizations that normally have gross

receipts of $50,000 or less may satisfy their filing obligation with the Form 990-N, Electronic Notice (e-Postcard).

CAUTION! If you fail to file a required information return or notice for three consecutive years, your exempt status will be automatically revoked.

1

Answer “Yes” if you’re claiming you are excepted from filing a Form 990-series return or notice and indicate the reason you believe you’re

excepted from filing. See Pub. 557 and Instructions for Form 8940, Request for Miscellaneous Determination, for more information on the

requirements for the various filing exceptions.

Provide information regarding how you meet your requested exception in your narrative description of activities or as part of an uploaded

supplemental response. For example, if you’re claiming exception as an affiliate of a governmental unit based on Rev. Proc. 95-48, you must

demonstrate that your bylaws or other organizational documents states that your board members were appointed by a governmental unit, an

affiliate of a governmental unit, a public official acting in an official capacity, or elected by the public at large, pursuant to local statute or

ordinance. Also include information demonstrating that you meet at least two (2) of the affiliation factors listed in Rev. Proc. 95-48, Section

4.03 and how you meet all of the facts and circumstances detailed in Rev. Proc. 95-48, Section 4.04.

Part VIII

Part VIII

Part VIII. Notification Requirement Under Section 506

Section 506 requires an organization notify the IRS of its intent to operate as a section 501(c)(4) organization. Form 8976, Notice of Intent to

Operate Under Section 501(c)(4), must be submitted electronically at services.irs.gov/datamart/login.do, and requires payment of a user fee at

Pay.gov. You can find more information about section 501(c)(4) notification requirements at irs.gov/form8976.

TIP For certain exceptions to the requirement to submit Form 8976 for organizations in existence as of July 8, 2016, see Rev. Proc. 2016-41

for information regarding the timing for submitting the notification.

1

Answer “Yes” if you submitted Form 8976 within 60 days of your formation date. If you answer “No,” explain why you did not submit the

notification.

Part IX

Part IX

Part IX - Signature

Signature requirements. An officer, director, trustee, or other official who is authorized to sign for the organization must sign Form 1024-A.

The signature must be accompanied by the title or authority of the signer and the date.

TIP The person signing Form 1024-A must be listed as an officer, director, or trustee within the first five entries of Part I, Line 17.

Upload Checklist

Upload checklist

Upload checklist

Documents to upload. Check the boxes to indicate which documents are included in the file you upload with your application.

You must upload a copy of your organizing document and any amendments to it along with a copy of your bylaws, if adopted. The other listed

documents are not required.

Put your name and EIN on each page of your supplemental response and identify the Part and Line number to which the information relates.

Pay.gov can accommodate only one uploaded file. Consolidate your attachments into a single PDF file not to exceed 15MB.

If your PDF file exceeds the 15MB limit, remove any items over the limit and contact IRS Customer Accounts Services at 877-829-5500 for

assistance on how to submit the removed items.

Paperwork Reduction Act Notice. We

ask for the information on this form to carry

out the Internal Revenue laws of the

United States. You are required to give us

the information. We need it to ensure that

you are complying with these laws and to

allow us to figure and collect the right

amount of tax.

Instructions for Form 1024-A

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB

control number. Books or records relating

to a form or its instructions must be

retained as long as their contents may

become material in the administration of

any Internal Revenue law. Generally, tax

-13-

returns and return information are

confidential, as required by section 6103.

However, certain returns and return

information of tax-exempt organizations

and trusts are subject to public disclosure

and inspection, as provided by section

6104.

The time needed to complete and file

this form will vary depending on individual

circumstances. The estimated burden for

tax exempt organizations filing this form is

approved under OMB control number

1545-0047 and is included in the

estimates shown in the instructions for

their information return.

of these time estimates or suggestions for

making this form simpler, we would be

happy to hear from you. You can send us

comments from IRS.gov/FormComments.

Or you can write to:

Internal Revenue Service

Tax Forms and Publications Division

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

I

Comments and suggestions. If you

have comments concerning the accuracy

-14-

Instructions for Form 1024-A

Appendix A: National Taxonomy of

Exempt Entities (NTEE) Codes

Arts, Culture & Humanities

Code

A01

A02

A03

A05

A11

A12

A19

A20

A23

A24

A25

A26

A27

A30

A31

A32

A33

A34

A40

A50

A51

A52

A54

A56

A57

A60

A61

A62

A63

A65

A68

A69

A6A

A6B

A6C

A6E

A70

A80

A82

A84

A90

A99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fund Raising & Fund Distribution

Support N.E.C.

Arts & Culture

Cultural & Ethnic Awareness

Folk Arts

Art Education

Arts & Humanities Councils &

Agencies

Community Celebrations

Media & Communications

Film & Video

Television

Printing & Publishing

Radio

Visual Arts

Museums

Art Museums

Children’s Museums

History Museums

Natural History & Natural

Science Museums

Science & Technology Museums

Performing Art

Performing Arts Centers

Dance

Ballet

Theater

Music

Symphony Orchestras

Opera

Singing & Choral Groups

Bands & Ensembles

Performing Arts Schools

Humanities Organizations

Historical Organizations

Historical Societies & Historic

Preservation

Commemorative Events

Arts Service

Arts, Culture & Humanities

N.E.C.

Education

Code

B01

B02

B03

B05

B11

B12

B19

B20

B21

B24

B25

B28

B29

B30

B40

B41

B42

B43

B50

B60

B70

B80

B82

B83

B84

B90

Alliances & Advocacy

Organizations

Management & Technical

Assistance

Professional Society &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Elementary & Secondary

Schools

Preschools

Primary & Elementary Schools

Secondary & High Schools

Special Education

Charter Schools

Vocational & Technical Schools

Higher Education Institutions

Two-Year Colleges

Two-Year Colleges

Undergraduate Colleges

Graduate & Professional Schools

Adult Education

Libraries

Student Services

Scholarships & Student Financial

Aid

Student Sororities & Fraternities

Alumni Associations

Educational Services

B92

B94

B99

Remedial Reading &

Encouragement

Parent & Teacher Groups

Education N.E.C.

Environment

Code

C01

C02

C03

C05

C11

C12

C19

C20

C27

C30

C32

C34

C35

C36

C40

C41

C42

C50

C60

C99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Pollution Abatement & Control

Recycling

Natural Resources Conservation

& Protection

Water Resources, Wetland

Conservation & Management

Land Resources Conservation

Energy Resources Conservation

& Development

Forest Conservation

Botanical, Horticultural &

Landscape Services

Botanical Gardens & Arboreta

Garden Clubs

Environmental Beautification

Environmental Education

Environmental N.E.C.

Animal-Related

Code

D01

D02

D03

D05

D11

D12

D19

D20

D30

D31

D32

D33

D34

D40

D50

D60

D61

D99

Alliance & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Animal Protection & Welfare

Wildlife Preservation &

Protection

Protection of Endangered

Species

Bird Sanctuaries

Fisheries Resources

Wildlife Sanctuaries

Veterinary Services

Zoos & Aquariums

Animal Services N.E.C.

Animal Training

Animal Related N.E.C.

Health Care

Code

E01

E02

E03

E05

E11

E12

E19

E20

E21

E22

E24

E30

E31

E32

E40

E42

E50

E60

E61

E62

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Hospitals

Community Health Systems

General Hospitals

Specialty Hospitals

Ambulatory & Primary Health

Care

Group Health Practices

Community Clinics

Reproductive Health Care

Family Planning

Rehabilitative Care

Health Support

Blood Banks

Emergency Medical Services &

Transport

E65

E6A

E70

E80

E86

E90

E91

E92

E99

Organ & Tissue Banks

Pharmacies & Drugstores

Public Health

Health (General & Financing)

Patient & Family Support

Nursing

Nursing Facilities

Home Health Care

Health Care N.E.C.

Mental Health & Crisis

Intervention

Code

F01

F02

F03

F05

F11

F12

F19

F20

F21

F22

F30

F31

F32

F33

F40

F42

F50

F52

F53

F54

F60

F70

F80

F99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Substance Abuse Dependency,

Prevention & Treatment

Substance Abuse Prevention

Substance Abuse Treatment

Mental Health Treatment

Psychiatric Hospitals

Community Mental Health

Centers

Residential Mental Health

Treatment

Hot Line & Crisis Intervention

Sexual Assault Services

Addictive Disorders N.E.C.

Smoking Addiction

Eating Disorders & Addictions

Gambling Addiction

Counseling

Mental Health Disorders

Mental Health Associations

Mental Health & Crisis

Intervention N.E.C.

Volutary Health Associations &

Medical Disciplines

Code

G01

G02

G03

G05

G11

G12

G19

G20

G25

G30

G32

G40

G41

G42

G43

G44

G45

G48

G50

G51

G54

G60

G61

G70

G80

G81

G83

G84

G90

G92

G94

G96

G98

-15-

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institute & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Birth Defects & Genetic Diseases

Down Syndrome

Cancer

Breast Cancer

Diseases of Specific Organs

Eye Diseases, Blindness &

Vision Impairments

Ear & Throat Diseases

Heart & Circulator System

Diseases & Disorders

Kidney Diseases

Lung Diseases

Brain Disorder

Nerve, Muscle, & Bone Diseases

Arthritis

Epilepsy

Allergy Related Diseases

Asthma

Digestive Diseases & Disorders

Specific Named Disorders

AIDS

Alzheimer’s Diseases

Autism

Medical Disciplines

Biomedicine & Bioengineering

Geriatrics

Neurology & Neuroscience

Pediatrics

G99

G9B

Voluntary Health Associations,

Medical Disciplines N.E.C.

Surgical Specialties

Medical Research

Code

H01

H02

H03

H05

H11

H12

H19

H20

H25

H30

H32

H40

H41

H42

H43

H44

H45

H48

H50

H51

H54

H60

H61

H70

H80

H81

H83

H84

H90

H92

H94

H96

H98

H99

H9B

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institute & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Birth Defects & Genetic Diseases

Research

Down Syndrome Research

Cancer Research

Breast Cancer Research

Diseases of Specific Organs

Research

Eye Diseases, Blindness &

Vision Impairments Research

Ear & Throat Diseases Research

Heart & Circulatory System

Diseases & Disorders Research

Kidney Diseases Research

Lung Diseases Research

Brain Disorders Research

Nerve, Muscle & Bone Diseases

Research

Arthritis Research

Epilepsy Research

Allergy-Related Diseases

Research

Asthma Research

Digestive Diseases & Disorders

Research

Specifically Named Diseases

Research

AIDS Research

Alzheimer’s Disease Research

Autism Research

Medical Disciplines Research

Biomedicine & Bioengineering

Research

Geriatrics Research

Neurology & Neuroscience

Research

Pediatrics Research

Medical Research N.E.C.

Surgical Specialties Research

Crime & Legal-Related

Code

I01

I02

I03

I05

I11

I12

I19

I20

I21

I23

I30

I31

I40

I43

I44

I50

I51

I60

I70

I71

I72

I73

I80

I83

I99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Crime Prevention

Youth Violence Prevention

Drunk Driving-Related

Correctional Facilities

Half-Way Houses for Offenders

& Ex-Offenders

Rehabilitation Services for

Offenders

Inmate Support

Prison Alternatives

Administration of Justice

Dispute Resolution & Mediation

Law Enforcement

Protection Against Abuse

Spouse Abuse Prevention

Child Abuse Prevention

Sexual Abuse Prevention

Legal Services

Public Interest Law

Crime & Legal-Related N.E.C.

Appendix A: National Taxonomy of Exempt Entities (NTEE) Codes (Continued)

Employment

Code

J01

J02

J03

J05

J11

J12

J19

J20

J21

J22

J30

J32

J33

J40

J99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Single Organization Support

Consumer Lending

Fundraising & Fund Distribution

Support N.E.C.

Employment Preparation &

Procurement

Vocational Counseling

Job Training

Vocational Rehabilitation

Goodwill Industries

Sheltered Employment

Labor Unions

Employment N.E.C.

Food, Agriculture & Nutrition

Code

K01

K02

K03

K05

K11

K12

K19

K20

K25

K26

K28

K2A

K2B

K2C

K30

K31

K34

K35

K36

K40

K50

K6A

K6B

K6C

K6D

K6E

K6F

K90

K91

K92

K93

K94

K95

K96

K97

K98

K99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Agricultural Programs

Farmland Preservation

Animal Husbandry

Farm Bureaus & Granges

Other Vegetable (except Potato)

& Melon Farming

Soil Preparation, Planting, &

Cultivating

Wineries

Food Programs

Food Banks & Pantries

Congregate Meals

Soup Kitchens

Meals on Wheels

Nutrition

Home Economics

Meat Markets

Confectionery & Nut Stores

Caterers

Mobile Food Services

Drinking Places

Snack Nonalcoholic Beverage

Bars

Limited-Service Restaurants

Supermarkets & Other Grocery

(except Convenience) Stores

Convenience Stores

Fruit & Vegetable Markets

All Other Specialty Food Stores

Food (Health) Supplement

Stores

Warehouse Clubs &

Supercenters

Food Service Contractors

Full-Service Restaurants

Food, Agriculture & Nutrition

N.E.C.

Housing & Shelter

Code

L01

L02

L03

L05

L11

L12

L19

L20

L21

L22

L24

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Housing Development,

Construction & Management

Low-Income & Subsidized Rental

Housing

Senior Citizens’ Housing &

Retirement Communities

Independent Housing for People

with Disabilities

L25

L30

L40

L41

L4A

L4B

L50

L80

L81

L82

L99

Housing Rehabilitation

Housing Search Assistance

Temporary Housing

Homeless Shelters

Hotels (except Casino Hotels) &

Motels

Bed and Breakfast Inns

Homeowners & Tenants

Associations

Housing Support

Home Improvement & Repairs

Housing Expense Reduction

Support

Housing & Shelter N.E.C.

Public Safety, Disaster

Preparedness & Relief

Code

M01

M02

M03

M05

M11

M12

M19

M20

M23

M24

M40

M41

M42

M60

M99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Disaster Preparedness & Relief

Services

Search & Rescue Squads

Fire Prevention

Safety Education

First Aid

Automotive Safety

Public Safety Benevolent

Associations

Public Safety, Disaster

Preparedness & Relief N.E.C.

N05

N11

N12

N19

N20

N2A

N2B

N30

N31

N32

N40

N50

N52

N60

N61

N62

N63

N64

N65

N66

N67

N68

N69

N6A

N70

N71

N72

N80

N99

Code

O01

O02

O03

O05

O11

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Youth Centers & Clubs

Boys Clubs

Girls Clubs

Boys & Girls Clubs

Adult & Child - Matching

Programs

Big Brothers & Big Sisters

Scouting

Boy Scouts of America

Girl Scouts of the U.S.A.

Camp Fire

Youth Development Programs

Youth Community Service Clubs

Youth Development - Agricultural

Youth Development - Business

Youth Development - Citizenship

Youth Development - Religious

Leadership

Youth Development N.E.C.

Human Services

Code

P01

P02

P03

P05

P11

P12

P19

P20

P21

P22

P24

P26

P27

Alliances & Advocacy

Employment Services

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Camps

RV (Recreational Vehicle) Parks

& Campgrounds

Recreational and Vacation

Camps (Except Campgrounds)

Physical Fitness & Community

Recreational Facilities

Community Recreational Centers

Parks & Playgrounds

Sports Training Facilities,

Agencies

Recreational Clubs

Fairs

Amateur Sports

Fishing & Hunting

Basketball

Baseball & Softball

Soccer

Football

Racquet Sports

Swimming & Other Water

Recreation

Winter Sports

Equestrian

Golf

Amateur Sports Competitions

Olympics

Special Olympics

Professional Athletic Leagues

Recreation & Sports N.E.C.

Youth Development

O31

O40

O41

O42

O43

O50

O51

O52

O53

O54

O55

O99

Recreation & Sports

Code

N01

N02

N03

O12

O19

O20

O21

O22

O23

O30

P28

P29

P30

P31

P32

P33

P40

P42

P43

P44

P45

P46

P47

P50

P51

P52

P58

P60

P61

P62

P70

P71

P73

P74

P75

P76

P7A

P80

P81

P82

P83

P84

P85

P86

P87

P88

P99

-16-

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Human Service Organizations

American Red Cross

Urban League

Salvation Army

Volunteers of America

Young Men’s or Women

Associations

Neighborhood Centers

Thrift Shops

Children & Youth Services

Adoption

Foster Care

Child Day Care

Family Services

Single Parent Agencies

Family Violence Shelters,

Services

In-Home Assistance

Family Services for Adolescent

Parents

Family Counseling

Pregnancy Centers

Personal Social Services

Financial Counseling

Transportation Assistance

Gift Distribution

Emergency Assistance

Travelers’ Aid

Victims’ Services

Residential Care & Adult Day

Programs

Adult Day Care

Group Homes

Hospices

Supportive Housing for Older

Adults

Homes for Children &

Adolescents

Residential Intellectual &

Developmental Disability

Facilities (Group Homes,

Intermediate Care Facilities &

Hospitals)

Centers to Support the

Independence of Specific

Populations

Senior Centers

Developmentally Disabled

Centers

Womens’ Centers

Ethnic & Immigrant Centers

Homeless Centers

Blind & Visually Impaired

Centers

Deaf & Hearing Impaired Centers

LGBT Centers

Human Services N.E.C.

International, Foreign Affairs &

National Security

Code

Q01

Q02

Q03

Q05

Q11

Q12

Q19

Q20

Q21

Q22

Q23

Q30

Q31

Q32

Q33

Q35

Q40

Q41

Q42

Q43

Q50

Q51

Q70

Q71

Q99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Promotion of International

Understanding

International Cultural Exchange

International Academic

Exchange

International Exchange N.E.C.

International Development

International Agricultural

Development

International Economic

Development

International Relief

International Democracy & Civil

Society Development

International Peace & Security

Arms Control & Peace

United Nations Associations

National Security

International Affairs, Foreign

Policy & Globalization

International Economic & Trade

Policy

International Human Rights

International Migration &

Refugee Issues

International, Foreign Affairs &

National Security N.E.C.

Civil Rights, Social Action &

Advocacy

code

R01

R02

R03

R05

R11

R12

R19

R20

R22

R23

R24

R25

R26

R28

R30

R40

R60

R61

R62

R63

R67

R99

Alliances & Advocacy

Organizations

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Civil Rights

Minority Rights

Disabled Persons’ Rights

Womens’ Rights

Seniors’ Rights

Lesbian & Gay Rights

Childrens’ Rights

Intergroup & Race Relations

Voter Education & Registration

Civil Liberties

Reproductive Rights

Right to Life

Censorship, Freedom of Speech

& Press

Right to Die & Euthanasia

Civil Rights, Social Action &

Advocacy N.E.C.

Community Improvement &

Capacity Building

Code

S01

S02

S03

S05

S11

S12

S19

S20

S21

S22

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fund Raising & Fund Distribution

Support N.E.C.

Community & Neighborhood

Development

Community Coalitions

Neighborhood & Block

Associations

Appendix A: National Taxonomy of Exempt Entities (NTEE) Codes (Continued)

S30

S31

S32

S40

S41

S43

S46

S47

S50

S80

S81

S82

S99

Economic Development

Urban & Community Economic

Development

Rural Economic Development

Business & Industry

Chambers of Commerce &

Business Leagues

Small Business Development

Boards of Trade

Real Estate Associations

Nonprofit Management

Community Service Clubs

Womens’ Service Clubs

Mens’ Service Clubs

Community Improvement &

Capacity Building N.E.C.

Philanthropy, Volunteerism &

Grantmaking Foundations

Code

T01

T02

T03

T05

T11

T12

T19

T20

T21

T22

T23

T30

T31

T40

T50

T70

T90

T99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Private Grantmaking

Foundations

Corporate Foundations

Private Independent Foundations

Private Operating Foundations

Public Foundations

Community Foundations

Volunteerism Promotion

Philanthropy, Charity &

Volunteerism Promotion

Federated Giving Programs

Named Trusts N.E.C.

Philanthropy, Voluntarism &

Grantmaking Foundations N.E.C.

Science & Technology

Code

U01

U02

Alliances & Advocacy

Management & Technical

Assistance

U03

U05

U11

U12

U19

U20

U21

U30

U31

U33

U34

U36

U40

U41

U42

U50

U99

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

General Science

Marine Science & Oceanography

Physical & Earth Sciences

Astronomy

Chemistry & Chemical

Engineering

Mathematics

Geology

Engineering & Technology

Computer Science

Engineering

Biological & Life Sciences

Research

Science & Technology N.E.C.

Social Science

Code

V01

V02

V03

V05

V11

V12

V19

V20

V21

V22

V23

V24

V25

V26

V30

V31

V32

V33

V34

V35

V36

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fund Raising & Fund Distribution

Support N.E.C.

Social Science

Anthropology & Sociology

Economics

Behavioral Science

Political Science

Population Studies

Law & Jurisprudence

Interdisciplinary Research

Black Studies

Women’s Study

Ethnic Studies

Urban Studies

International Studies

Gerontology

V37

V99

Labor Studies

Social Science N.E.C.

Public & Societal Benefit

Code

W01

W02

W03

W05

W11

W12

W19

W20

W22

W24

W30

W40

W50

W60

W61

W70

W80

W90

W99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Government & Public

Administration

Public Finance, Taxation &

Monetary Policy

Citizen Participation

Military & Veterans’

Organizations

Public Transportation Systems

Telecommunications

Financial Institutions

Credit Unions

Leadership Development

Public Utilities

Consumer Protection

Public & Societal Benefit N.E.C.

Religion-Related

Code

X01

X02

X03

X05

X11

X12

X19

X20

X21

X22

X30

X40

X50

-17-

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Christianity

Protestant

Roman Catholic

Judaism

Islam

Buddhism

X70

X80

X81

X82

X83

X84

X90

X99

Hinduism

Religious Media &

Communications

Religious Film & Video

Religious Television

Religious Printing & Publishing

Religious Radio

Interfaith Coalitions

Religion Related, N.E.C.

Mutual & Membership Benefit

Code

Y01

Y02

Y03

Y05

Y11

Y12

Y19

Y20

Y22

Y23

Y24

Y25

Y30

Y33

Y34

Y35

Y40

Y41

Y42

Y43

Y44

Y50

Y99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Insurance Providers

Local Benevolent Life Insurance

Associations

Mutual Insurance Companies &

Associations

Supplemental Unemployment

Compensation

State-Sponsored Workers’

Compensation Reinsurance

Organizations

Pension & Retirement Funds

Teachers’ Retirement Fund

Associations

Employee-Funded Pension

Trusts

Multi-Employer Pension Plans

Fraternal Societies

Fraternal Beneficiary Societies

Domestic Fraternal Societies

Voluntary Employees Beneficiary

Associations (Non-Government)

Voluntary Employees Beneficiary

Associations (Government)

Cemeteries

Mutual & Membership Benefit

N.E.C.