Application for Recognition of Exemption Under Section 501(c)(4)
About this form
Organizations file this form to apply for recognition of exemption from federal income tax under Section 501(c)(4).
See the Instructions for Form 1024-A for help in completing this application.
You'll have to create a single PDF file (not exceeding 15MB) that you will upload at the end of the application. This PDF must contain a copy of your:
- Organizing document and any amendments (e.g., articles of incorporation, constitution, trust document, etc.)
- Bylaws, if adopted
- Signed and completed Form 2848 or Form 8821, if applicable
- Supplemental responses, if applicable, and
- Expedited handling request, if applicable
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.
The organization must have an Employer Identification Number (EIN). DO NOT ENTER a Social Security Number (SSN) on the form.
Most organizations described in 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, Notice of Intent to Operate Under Section 501(c)(4). If an organization doesn't submit a timely notification, a penalty will be assessed. Submission of Form 1024-A doesn't satisfy the requirement to provide notice to the IRS.
You might find the following additional information useful when applying for recognition of tax-exempt status under Section 501(c)(4):
After you submit your application
For information on the status of your application, go to Where's My Application on IRS.gov. If you submitted your application before the date indicated on that page and haven't been contacted, you can call the toll-free Customer Account Services number at 877-829-5500 Monday through Friday, 8 a.m. - 5 p.m. (local time), to check on the status. You will need the information specified on the Where's My Application page, including your name and employer identification number (EIN), when calling.
Accepted Payment Methods:
- Bank account (ACH)
- Debit or credit card
With an account you can:
- See the payments you made since you created an account.
- Store payment information so you don't have to re-enter it.
- Copy a form you already submitted the next time you need to make a payment.
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Contact:
IRS Customer Service
Phone:
877-829-5500