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Department of the Treasury
Internal Revenue Service
Instructions for Form 1024

(Rev. January 2022)
Application for Recognition of Exemption Under Section 501(a) or Section 521 of
the Internal Revenue Code

Section references are to the Internal Revenue Tax Forms and Publications You Your answers must provide sufficient
Code unless otherwise noted. can download or print all of the forms and detail about your past, present, and
Note. Keep a copy of the completed Form publications you may need at IRS.gov/ planned activities to demonstrate that
1024 in the organization’s permanent FormsPubs. Otherwise, you can go to you're described in the subsection of
records. IRS.gov/OrderForms to place an order 501(c), 501(d), or section 521 under which
and have forms mailed to you. You should you are seeking recognition of exemption.
receive your order within 10 business We won't be able to recognize you as tax
Future Developments days. exempt based on a mission statement
For the latest information about unless you also describe the activities that
developments related to Form 1024 and further accomplish your mission. We need
its instructions, such as legislation What's New
enacted after they were published, go to Organizations filing Form 1024, to understand the specific activities you
IRS.gov/Form1024. Application for Recognition of Exemption undertake to accomplish your exempt
Under Section 501(a) or Section 521 of purpose(s).
Reminder the Internal Revenue Code, must Financial data. Financial data, whether
complete and submit their Form 1024 budgets or actual, should be consistent
Don't include social security application electronically (including paying with other information presented in your
numbers on publicly disclosed forms. the correct user fee) using Pay.gov. application. Budgeted financial data
Because the IRS is required to disclose
approved exemption applications and Organizations requesting should be prepared based on your current
information returns, don't include social determinations under subsections 501(c) plans. We recognize that your actual
security numbers on this form. Documents (11), (14), (16), (18), (21), (22), (23), (26), financial results may vary from the
subject to disclosure include supporting (27), (28), (29) or section 501(d) budgeted amounts.
information filed with the form and previously submitted letter applications, Past, present, and planned activities.
correspondence with the IRS about the but now are required to submit the Many items on Form 1024 are written in
filing. electronic Form 1024. Organizations the present tense; however, base your
requesting determination under section answers on your past, present, and
Phone Help 521 may also submit the electronic Form planned activities.
If you have questions and/or need help 1024 instead of Form 1028, Application for
completing Form 1024, please call Recognition of Exemption Under Section Language and currency requirements.
877-829-5500. This toll-free telephone 521 of the Internal Revenue Code. Form Complete Form 1024 and attachments in
service is available Monday through 1024 has been revised accordingly. English. Provide an English translation if
Friday. your organizational document, bylaws, or
any other attachments are in any other
Email Subscription General Instructions language.
The IRS provides a subscription-based Social security number. Don't enter Report financial information in United
email service for tax professionals and social security numbers on this form or States dollars (specify the conversion rate
representatives of tax-exempt any attachments because the IRS is used). Combine amounts from within and
organizations. The IRS sends subscribers required to disclose approved exemption outside the United States and report the
periodic updates regarding exempt applications and information returns. totals on the financial statements.
organization tax law and regulations, Documents subject to disclosure include
available services, and other information. supporting information filed with the form Purpose of Form
To subscribe, visit IRS.gov/Charities. and correspondence with the IRS related Don't use Form 1024 if you are
to the application.
How To Get Forms and ! applying under Section 501(c)(3)
“You” and “us.” Throughout these CAUTION or Section 501(c)(4). Instead, use
Publications instructions and Form 1024, the terms Form 1023-EZ, Form 1023, or Form
Internet. You can access the IRS “you” and “your” refer to the organization 1024-A.
website 24 hours a day, 7 days a week, at that is applying for tax-exempt status. The Form 1024 is used by most types of
IRS.gov to do the following: terms “us” and “we” refer to the IRS. organizations to apply for recognition of
• Download forms, instructions, and exemption under section 501(a) or section
Answers
publications. 521.
• Order IRS products online. Form 1024 asks you to answer a series of
• Research your tax questions online. questions and provide information to Certain organizations aren't required to
• Search publications by topic or assist us in determining if you meet the apply for tax-exempt status; however, they
keyword. requirements for tax exemption under the may wish to file Form 1024 to receive a
• Use the online Internal Revenue Code, subsection you applied. Answer questions determination letter of IRS recognition of
regulations, or other official guidance. completely. If an explanation provided for their section 501(c) status in order to
• View Internal Revenue Bulletins (IRBs) an earlier question also applies to a later obtain certain incidental benefits such as:
published since 1995. question, your response to the later • Public recognition of tax-exempt status,
• Sign up at IRS.gov/Charities to receive question may simply refer to your previous • Possible exemption from certain state
local and national tax news by email. answer. taxes,

Mar 03, 2022 Cat. No. 47909G

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• Advance assurance to donors of victims of emergencies such as floods and recognition of your exempt status will be
deductibility of contributions (in certain hurricanes. the date you submitted Form 1024.
cases), and • An IRS error has caused delays in
• Nonprofit mailing privileges, etc. review of the application. For exceptions and special rules,
including automatic extensions, see Pub.
Group exemption. Don't use Form 1024 User Fee 557.
to apply for a group exemption. We may The law requires payment of a user fee How To File
issue a group exemption to a central with each application. You must pay this
organization recognizing, on a group fee through Pay.gov when you file Form As of January 3, 2022, the IRS requires
basis, the exemption of subordinate 1024. that Form 1024 applications for
organizations on whose behalf the central recognition of exemption be submitted
organization has applied. See Pub. 557 for Payments can be made directly from electronically online at Pay.gov. The IRS
information on how to apply for a group your bank account or by credit or debit will provide a 90-day grace period during
exemption. card. You won't be able to submit Form which it will continue to accept paper
Leaving a group exemption. A 1024 without paying the correct fee. versions of Form 1024 (and letter
applications from organizations previously
subordinate organization under a group User fee amounts are listed in Rev. required to submit in that format). To
exemption can use Form 1024 to leave the Proc. 2022-5, updated annually. For the submit Form 1024, you must:
group and obtain individual exemption. If current Form 1024 user fee, go to
1. Register or have previously
you're a subordinate organization and IRS.gov/Charities-Non-Profits/User-Fees-
registered for an account on Pay.gov.
wish to leave a group, you should notify for-Tax-Exempt-and-Government-Entities-
your parent organization of your intent to Division. You can also call 877-829-5500. 2. Enter “Form 1024” or “1024” in the
leave the group ruling before filing Form search box and select Form 1024.
1024. What To File 3. Complete the form.
Application for Reinstatement All applicants must complete Parts I
through VIII of Form 1024 and must Filing Assistance
of Exempt Status and provide any required attachments. For help in completing this form or general
Retroactive Reinstatement questions relating to exempt
Attachments to Form 1024
If your tax-exempt status was organizations, you may access
automatically revoked for failure to file a A complete application will include one or information on our website at IRS.gov/EO.
return or notice for 3 consecutive years, more documents in addition to Form 1024.
You may find the following publications
you must apply to have your tax-exempt Pay.gov can accommodate only one available on IRS.gov.helpful.
status reinstated. You must complete and uploaded file. Before submitting Form • Pub. 557, Tax-Exempt Status for Your
submit Form 1024 and pay the appropriate 1024, consolidate your attachments into a Organization.
user fee, even if you did not previously single PDF file. Combine your • Pub. 598, Tax on Unrelated Business
choose to apply for recognition of attachments in the following order. Income of Exempt Organizations.
exemption. • Organizing document (required). • Pub. 3079, Tax-Exempt Organizations
If your application is approved, your • Amendments to your organizing and Gaming.
date of reinstatement will generally be the document in chronological order (required • Pub. 4221-NC, Compliance Guide for
filing date of the application unless you if applicable). Tax Exempt Organizations (Other than
qualify for reinstatement of exemption • Bylaws or other rules of operation and 501(c)(3) Public Charities and Private
retroactive to your date of automatic amendments (if adopted). Foundations).
revocation. See Rev. Proc. 2014-11, • Form 2848, Power of Attorney and
2014-3 I.R.B. 411 at IRS.gov/IRB2014-3 Declaration of Representative (if Signature Requirements
for details, including additional applicable). An officer, director, trustee, or other official
requirements for retroactive reinstatement. • Form 8821, Tax Information who is authorized to sign for the
Authorization (if applicable). organization must digitally sign Form 1024
Requesting Expedited Review • Supplemental responses (if your at the end of Part VIII. The signature must
We generally review applications for response won't fit in the provided text be accompanied by the title or authority of
exemption in the order we receive them. field) and any additional information you the signer and the date.
We expedite processing of an application want to provide to support your request
only where a written request presents a (optional). Authorized Representative
compelling reason for processing the Form 2848. Upload a completed Form
application ahead of others. Even if your Expedite request (optional). Put your
request for expedited processing is name and EIN on each page of your 2848 if you want to authorize a
approved, this does not mean your supplemental response and identify the representative to represent you regarding
application will be immediately approved part and line number to which the your application. An individual authorized
or denied. Expedited processing means information relates. by Form 2848 may not sign the application
unless that person is also an officer,
that it will be assigned to a specialist for When To File director, trustee, or other official who is
review ahead of applications received Generally, if you file Form 1024 within 27 authorized to sign the application.
earlier in time. Circumstances generally months after the month in which you were A Centralized Authorization File
warranting expedited processing include legally formed, and we approve your TIP (CAF) number isn't required to be
the following. application, the effective date of listed on Form 2848.
• A grant to the applicant is pending and recognition of your exempt status will be
the failure to secure the grant may have an your legal date of formation. Form 8821. Upload a completed Form
adverse impact on the organization's
8821 if you want to authorize us to discuss
ability to continue operations. If you otherwise meet the requirements your application with the person you have
• The purpose of the newly created for tax exempt status but don't meet the appointed on that form.
organization is to provide disaster relief to requirements for recognition from your
date of formation, the effective date of

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Form 8821 doesn't authorize your                     If a Form 990-series return is due  If you post the documents on your 
appointee to advocate your position with       !     while your application is pending,  website, you can give any person 
respect to the federal tax laws; to execute  CAUTION complete and submit the return      requesting copies the website where the 
waivers, consents, or closing agreements;    according to Form 990-series form's         documents may be found, but you don't 
or to otherwise represent you before the     instructions.                               need to provide copies of the information. 
IRS. If you want to authorize an individual                                              However, even if these documents are 
to represent you, use Form 2848.             Public Inspection                           posted on your website, you must still 
                                                                                         allow public inspection without charge at 
After You Submit Form 1024                   Information available for public in-        your main office during regular business 
Unless we approve a request for              spection. If we approve exempt status       hours.
expedited processing, we'll assign and       under section 501(a) or section 521, the 
work your application in the order we        information that will be open for public    Documents aren't considered available 
received it.                                 inspection includes the following.          for public inspection on a website if the 
                                             • Your complete Form 1024 and any           otherwise disclosable information is edited 
No additional information needed.       If   supporting documents.                       or subject to editing by a third party when 
our review shows that you meet the           • All correspondence between you and        posted. To date, the IRS hasn't approved 
requirements for tax-exempt status, we'll    the IRS concerning Form 1024, including     any third-party websites for posting.
send you a determination letter stating that Form 2848.                                  See Pub. 557 for additional information 
you're exempt.                               • Your determination letter.                on public inspection requirements.
Additional information needed.        If we  • Annual information returns (Form 990, 
can't make a determination without more      990-EZ, or 990-N) including schedules,      Foreign Organizations
information, we'll write or call you.        except for the names and addresses of       Foreign organizations are those that were 
Examples of the types of questions you       contributors and other identifying          created in countries other than the United 
may be asked are available at IRS.gov/       information about contributors.             States, its territories, or its possessions. 
                                                                                         Foreign organizations may apply for 
charities-non-profits/charitable-            Information not available for public in-    tax-exempt status on income earned in the 
organizations/exempt-organization-           spection. The following items won't be      United States in the same way that 
sample-questions.                            open for public inspection.                 domestic organizations apply for exempt 
If the additional information you provide    • Any information relating to a trade       status. See Language and currency 
shows that you meet the requirements for     secret, patent, style of work, or apparatus requirements, earlier.
exemption, we'll send you a determination    that, if released, would adversely affect 
letter stating that you're exempt under      you (we must approve withholding this               Contributions by U.S. residents to 
either section 501(a) or section 521. If we  information).                               !       foreign organizations generally 
determine that you don't qualify for         • Any other information that would          CAUTION aren't deductible. Tax treaties 
exemption, we'll send you a letter that      adversely affect national defense (we       between the United States and certain 
explains our position and your appeal        must approve withholding this               foreign countries provide specific limited 
rights.                                      information).                               exceptions.
                                             • User fee payment information.
Annual Return or Notice While                • Contributors' names and addresses         Annual returns for foreign organiza-
Your Application Is Pending                  and other identifying information about     tions. A foreign organization that obtains 
Unless you qualify for an exception from     contributors included with Form 990 or      exemption must file an information return 
the requirement to file an annual return or  990-EZ.                                     annually (Form 990 or Form 990-EZ). 
notice, your filing obligations began as     • Form 990-T.                               However, a foreign organization may file 
                                                                                         Form 990-N (e-Postcard) instead of Form 
soon as you were formed. If you have an        When applying for tax-exempt status,      990 or Form 990-EZ when its gross 
annual information return or tax return due  you must clearly identify any information   receipts from U.S. source income are 
while your Form 1024 is pending,             that isn't open to public inspection by     normally $50,000 or less and it hasn't 
complete the return checking the             marking it as “NOT SUBJECT TO PUBLIC        conducted significant activity in the United 
“Application Pending” box in the heading,    INSPECTION” and include an explanation      States. See the Instructions for Form 990 
Item B, and submit the return as indicated   of why you're asking for the information to and Form 990-EZ for further information. A 
in those instructions.                       be withheld. We will decide whether to 
                                                                                         foreign organization that is subject to 
                                             withhold the identified information from 
                                                                                         unrelated business income tax must file 
If you're eligible to file a Form 990-N,     public inspection.                          Form 990-T.
e-Postcard, call 877-829-5500 and 
request to be set up to allow filing of Form Making documents available for public 
                                                                                         Organizations created in U.S. territo-
990-N.                                       inspection.   Both the organization and 
                                                                                         ries and possessions.  Organizations 
                                             the IRS must make the information that is 
                                                                                         created in possessions and territories of 
Note: It takes the IRS up to 6 weeks to      subject to disclosure available for public 
                                                                                         the United States are generally treated as 
update its records before you can file your  inspection. The public may request a copy 
                                                                                         domestic organizations. If you were 
Form 990-N.                                  of the information available for public 
                                                                                         created in a U.S. possession or territory, 
                                             inspection from us by submitting Form 
You can find information on return filing                                                you must complete all required parts of 
                                             4506-A. The public may also request 
                                                                                         Form 1024 to apply for recognition of 
requirements and exceptions in Pubs. 557     inspection of the information or a copy of 
and 598.                                                                                 exempt status.
                                             the information directly from you.
                                                                                         Annual filing requirements for an 
        You may also be required to file       You may post the documents required 
                                                                                         organization created in a U.S. territory or 
TIP     other returns, such as               to be available for public inspection on 
                                                                                         possession are similar to those outlined 
        employment tax returns or benefit    your own website. Information returns and 
                                                                                         above for foreign organizations (see Rev. 
plan returns, which aren't discussed here.   your exemption application materials must 
                                                                                         Proc. 2011-15).
                                             be posted exactly as filed with the IRS. 
                                             You may delete only the information that 
                                             isn't open for public inspection.

Instructions for Form 1024                                      -3-

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Specific Instructions information on your website should be section 521 is automatically treated as a
consistent with the information in your corporation rather than a partnership.
Part I. Identification of Form 1024.
Copy of organizing document (articles
Applicant Line 17. Officers, directors, and trust- of organization and operating agree-
Line 1. Enter your complete name exactly ees. Enter the full names, titles, and ment (if adopted) and any amend-
as it appears in your organizing document, mailing addresses of your officers, ments). Instead of articles of
including amendments. directors, and/or trustees. You may use incorporation, an LLC's organizing
the organization's address for mailing. If document is its state-approved articles of
Line 2. If you have an “in care of” name, you have more than five, check the box organization.
enter it here; otherwise, leave this space provided to add more officer, director, If it has adopted an operating
blank. and/or trustee information. agreement, then this document is also part
Lines 3–9. Enter your complete address The person who is signing Form 1024 of its organizing document. If you formed
where all correspondence will be sent. If must be listed within the first five entries of under state statute, your articles of
mail isn't delivered to your street address line 17. organization (and any amendments) must
and you have a P.O. Box, list your P.O. show certification of filing. This means
Box information instead of your street Part II. Organizational Structure your articles show evidence that on a
address. For a foreign address, enter your You must be a corporation, limited liability specific date they were filed with and
province or state and foreign postal code company, unincorporated association, or approved by an appropriate state
where indicated. trust to be tax exempt. Sole authority. The document must be an exact
proprietorships, partnerships, or loosely copy of what is on file with your state.
Line 10. Employer Identification Num- affiliated groups of individuals aren't If you don't have a copy of your articles
ber (EIN). You must have your own EIN. eligible. of organization showing evidence of
Enter the 9-digit EIN the IRS assigned to
you. If you don't have an EIN, you must Line 1. Type of organization and copy having been filed and approved by an
apply for one before submitting your of organizing document. Select your appropriate state official, you may submit
application. You can find out how to apply type of organization and, before a substitute copy of your articles of
for an EIN by visiting IRS.gov and submitting the form, upload a copy of your organization. This substitute copy may be
searching for “apply for an EIN.” You may organizing document (including any handwritten, typed, printed, or otherwise
apply for an EIN online or by fax or mail. amendments) as part of the required reproduced. It must be accompanied by a
International applicants may call attachment. declaration, signed by an officer
authorized to sign for you, that it is a
267-941-1099 (toll call). Corporation. A corporation is an entity complete and correct copy of the articles
Don't apply for an EIN more than organized under a federal or state statute, of organization and that it contains all the
TIP once. If you're unsure of your EIN or a statute of a federally recognized powers, principles, purposes, functions,
or whether you have one, call Indian tribal or Alaskan native and other provisions by which you
877-829-5500 for assistance. government. currently govern yourself.
Copy of organizing document (articles If you're an LLC with a tax-exempt
Don't use the EIN of a related or of incorporation and any amend- TIP organization as its sole member
CAUTION
! other organization. ments). A corporation's organizing and you want to be treated as a
document is its articles of incorporation. disregarded entity, don't file an exemption
Line 11. Month tax year ends. Select If you formed under state statute, your application.
the month your tax year (annual articles of incorporation (and any
accounting period) ends. Your tax year is amendments) must show certification of Unincorporated association. An
the 12-month period on which your annual filing. This means your articles show unincorporated association formed under
financial records are based. evidence that on a specific date they were state law must have at least two members
Line 12. Person to contact. Enter the filed with and approved by an appropriate who have signed a written document that
name and title of the person you want us state authority. The document must be an creates an entity with a specifically
to contact if we need more information. exact copy of what is on file with your defined purpose.
The person to contact may be an officer, state.
Copy of organizing document (articles
director, trustee, or other individual who is If you don't have a copy of your articles of association or constitution and any
permitted to speak with us according to of incorporation showing evidence of amendments). Your organizing
your bylaws or other rules of operation. having been filed and approved by an document must include the name of the
Your person to contact may also be an appropriate state official, you may submit organization, its purpose, the date the
authorized representative, such as an a substitute copy of your articles of document was adopted, and the
attorney, certified public accountant, or incorporation. This substitute copy may be signatures of at least two individuals.
enrolled agent, for whom you're submitting handwritten, typed, printed, or otherwise
a completed Form 2848 with Form 1024. reproduced. It must be accompanied by a If your copy doesn’t contain the proper
declaration, signed by an officer signatures and date of adoption, you may
Line 13. Provide a daytime telephone authorized to sign for you, that it is a submit a written declaration that states
number for the contact listed on line 12. complete and correct copy of the articles your copy is a complete and accurate
Line 14. You may provide a fax number of incorporation and that it contains all the copy of the signed and dated original.
for the contact listed on line 12. powers, principles, purposes, functions, Your declaration should clearly indicate
and other provisions by which you the original date of adoption.
Line 15. Pay.gov will populate this field
currently govern yourself.
with the current user fee for filing Form Bylaws may be considered an
1024. Limited liability company. A limited TIP organizing document only if they
liability company (LLC) that files its own include the required elements
Line 16. If you have a website, enter the listed above.
exemption application and is recognized
complete web address. Also, list any
as exempt under either section 501(a) or
websites maintained on your behalf. The

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Trust. A trust may be formed by a trust • If you're a trust (other than a trust we determine whether you qualify for
agreement or declaration of trust. A trust formed by a will), enter the date your trust exempt status based on the information in
may also be formed through a will. was funded. If your trust agreement your application.
Generally, a trust must be funded with provided for any non-charitable interests, For each past, present, or planned
property, such as money, real estate, or enter the date that non-charitable interests activity, include information that answers
personal property. expired. If you were formed by a will, enter the following questions:
the date of death or the date any • What is the activity?
Copy of organizing document (trust non-charitable interests expired. • Who conducts the activity?
agreement/declaration of trust or will
and any amendments). Your trust Line 3. State of formation. Enter the • What percentage of your total time is
agreement (and any amendments) must jurisdiction (for instance, the state or the allocated to the activity? (Combined time
be signed by at least one trustee. federally recognized tribal government) percentages should add up to 100%)
under the laws of which you were • How is the activity funded (for example,
If your trust agreement copy isn't incorporated or otherwise formed. This donations, fees, etc.) and what
signed, you may submit a written may not be the place in which you're percentage of your overall expenses is
declaration that states your copy is a physically located. For example, if you're allocated to this activity?
complete and accurate copy of the signed physically located in New York, but • How does the activity further your
and dated original. Your declaration incorporated under Massachusetts law, exempt purposes?
should clearly indicate the original date enter Massachusetts. 501(c)(15) - Mutual Insurance Compa-
that it was signed.
For purposes of completing this nies or Associations. If you are applying
For trusts created by a will, include a application, you're formed under the laws under section 501(c)(15), provide the
copy of the death certificate or a statement of a foreign country if you aren't formed following in addition to your narrative
indicating the date of death, and a copy of under the laws of the Unites States, its description of activities:
the relevant portions of the will. territories and possessions, federally • Whether you're a member of a
If your trust agreement continues recognized Indian tribal or Alaska native controlled group of corporations as
governments, or the District of Columbia. defined in section 831(c)(2)(C)(ii).
! to provide for distributions for
CAUTION non-charitable interests, you won't (Disregard section 1563(b)(2)(B) in
Line 4. Bylaws are generally the internal
determining whether the organization is a
qualify for tax-exempt status. rules and regulations of an organization. If
member of a controlled group.)
you have bylaws, upload a current copy
Line 2. Formation date. The date you (including any amendments). Bylaws don't Note. You would be considered a
enter should be consistent with your need to be signed unless they are your member of a controlled group of
organizing document. organizing document as described in the corporations if you were not exempt from
• If you're a corporation, enter the date instructions for line 1 above. tax under section 501(a). In applying
that your articles of incorporation were
filed and approved by the appropriate Part III. Your Activities section 1563(a), use a “more than 50%”
authority. stock ownership test to determine whether
• If you're an LLC, enter the date that the Reminder. Answer all questions in this the applicant or any other corporation is a
appropriate authority filed your articles of part as they pertain to your past, present, member of a controlled group.
organization or other organizing and planned activities. • If you are a such a member, include in
document. Line 1. Describe completely and in detail the following table the total amount
• If you're an unincorporated association, your past, present, and planned activities. received by you and all other members of
enter the date that your organizing Your narrative description of activities the controlled group. If not, include only
document was adopted by the signatures should be thorough and accurate because the amounts that relate to you.
of at least two individuals.
(a) Current Year 3 Prior Tax Years
From __________ (b) (c) (d)
To __________ __________ __________ __________
1. Direct written premiums *
2. Reinsurance assumed **
3. Reinsurance ceded **
4. Net written premiums
((line 1 plus line 2) minus line 3)
*1. In addition to other direct written premiums, include on line 1 the full amount of any prepaid or advance premium in the year the prepayment is received.
For example, if a $5,000 premium for a 3-year policy was received in the current year, include the full $5,000 amount in the Current Year column.
**2 and **3. If you entered an amount on line 2 or 3, upload a copy of the reinsurance agreement into which you have entered.

501(c)(29) - CO-OP Health Insurance and Medicaid Services (CMS) and the inured since the later of your date of
Issuers. If you are applying under section fully executed Loan Agreement with CMS. formation or March 23, 2010;
501(c)(29) as a qualified nonprofit health 2. The following representations: • No substantial part of your activities
insurance issuer (QNHII), provide the • Except to the extent allowed by section constitutes, or has constituted since the
following in addition to your narrative 1322(c)(4) of the Patient Protection and later of your date of formation or March 23,
description of activities: Affordable Care Act, no part of your net 2010, carrying on propaganda, or
1. Upload a copy of both the Notice of earnings inures to the benefit of any otherwise attempting to influence
Award issued by Centers for Medicare private shareholder or individual, or has so legislation; and

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• You do not participate or intervene in Line 8. If you should cease operations as directed in Executive Orders. As part of
(including the publishing or distributing of a tax-exempt organization, explain to the comprehensive and sustained
statements) any political campaign on whom your assets will be distributed. campaign against terrorist financing, all
behalf of (or in opposition to) any U.S. persons, including U.S.-based
candidate for public office, nor have you Line 9. Answer “Yes” if you provide or will charities, are prohibited from dealing with
so participated or intervened since the provide insurance through a third party or persons (individuals and entities)
later of your date of formation or March 23, provide the insurance yourself. identified as being associated with
2010. Line 10. Answer “Yes” if you make terrorism on OFAC's Specially Designated
grants, loans, or other distributions (such Nationals and Blocked Persons List
Line 2. National Taxonomy of Exempt as goods) to a foreign organization. A (OFAC SDN List). Information about
Entities (NTEE) code. An NTEE code is relationship between you and the recipient OFAC sanction programs and the OFAC
a three-character series of letters and organization includes the following SDN List are available at treasury.gov/
numbers that generally describe a type of situations. ofac. If you make grants, loans,
organization. Enter the code from the list • You control the recipient organization, distributions, or you provide goods or
of NTEE codes, located in Appendix A, or it controls you through common services to a foreign organization or
that best describes you. For more officers, directors, or trustees, or through engage in activities in a foreign country,
information and more detailed definitions authority to approve budgets or you are responsible to know whether an
of these codes developed by the National expenditures. OFAC sanctions program applies and
Center for Charitable Statistics (NCCS), • You and the recipient organization were whether your activities require a license
visit the Urban Institute, NCCS website at created at approximately the same time from OFAC to engage in a transaction that
nccs.urba.org. and by the same persons. otherwise would be prohibited.
NTEE codes are also used for • You and the recipient organization Part IV. Compensation and
TIP purposes other than identification operate in a coordinated manner with
of organizations described in respect to facilities, programs, employees, Other Financial Arrangements
section 501(a) or section 521. Therefore, or other activities. Line 1. Answer “Yes” if you pay or will
all codes in the list don't necessarily Persons who exercise substantial pay compensation to your officers,
correspond to a section 501(a) or section influence over you also exercise directors, trustees, employees, members,
521 purpose. substantial influence over the recipient or independent contractors.
organization.
Line 3. Describe any money or time Line 1a. A conflict of interest arises when
(whether volunteer or paid) you spent or Lines 10d–10f. The Office of Foreign a person in a position of authority over an
will spend attempting to influence the Assets Control (OFAC) of the U.S. organization, such as a director, officer, or
selection, nomination, election, or Department of the Treasury administers manager, may benefit personally from a
appointment of any person to any federal, and enforces economic and trade decision he or she could make. Adoption
state, or local public office or to an office in sanctions based on U.S. foreign policy of a conflict of interest policy is not
a political organization. and national security goals against certain required to obtain tax-exempt status.
governments, entities, and individuals, as However, by adopting a policy, you will be
Line 4. You are a successor to another directed in Executive Orders. As part of choosing to put in place procedures that
organization if you: the comprehensive and sustained will help you avoid the possibility that
• Took or will take over activities campaign against terrorist financing, all those in positions of authority may receive
previously conducted by another U.S. persons, including U.S.-based an inappropriate benefit.
organization, charities, are prohibited from dealing with Reasonable compensation is the
• Took or will take over 25% or more of persons (individuals and entities) amount that would ordinarily be paid for
the fair market value of the net assets of identified as being associated with like services by like organizations under
another organization, or terrorism on OFAC's Specially Designated like circumstances as of the date the
• Were established upon the conversion Nationals and Blocked Persons List compensation arrangement is made.
of an organization from for-profit to (OFAC SDN List). Information about Establishing and documenting reasonable
nonprofit status. OFAC sanction programs and the OFAC compensation is important because
Line 4a. A for-profit organization is one in SDN List are available at treasury.gov/ excessive compensation may result in
which persons are permitted to have an ofac. If you make grants, loans, excise taxes on both the individual and
ownership or partnership interest, such as distributions, or you provide goods or you. In addition, excessive compensation
corporate stock. It includes sole services to a foreign organization or may jeopardize your tax-exempt status.
proprietorships, corporations, and other engage in activities in a foreign country,
entities that provide for ownership you are responsible to know whether an Line 1b. A fixed payment means a
interests. OFAC sanctions program applies and payment that is either a set dollar amount
whether your activities require a license or fixed through a specific formula where
Line 5. Answer “Yes” if you have from OFAC to engage in a transaction that the amount doesn't depend on discretion.
members and enter the requested otherwise would be prohibited. For example, a base salary of $200,000
information. that is adjusted annually based on the
Line 11. A foreign country is a country increase in the Consumer Price Index is a
Line 6. Indicate if you distribute, or plan other than the United States, its territories fixed payment.
to distribute, any of your property or funds and possessions, and the District of
A nonfixed payment means a payment
(such as a distribution of profits) to your Columbia.
shareholders or members. that depends on discretion. For example,
Lines 11a–11c. The Office of Foreign a bonus of up to $100,000 that is based on
Line 7. Answer “Yes” if you have or will Assets Control (OFAC) of the U.S. an evaluation of performance by the
issue stock as a means of indicating Department of the Treasury administers governing board is a nonfixed payment
ownership by your members or others. and enforces economic and trade because the governing body has
Enter the requested information. sanctions based on U.S. foreign policy discretion over whether the bonus is paid
and national security goals against certain and the amount of the bonus.
governments, entities, and individuals, as

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Line 2. Don't include purchases or sales Line 5. A joint venture is a legal Line 3. Enter your gross income from
of goods and services in your normal agreement in which the persons jointly dividends, interest, payments received on
course of operations that are available to undertake a transaction for mutual profit. securities, loans, rents, and royalties that
the general public under similar terms and Generally, each person contributes assets are held for investment purposes.
conditions. Answer “Yes” if any of your and shares risks. Like a partnership, joint
Line 4. Enter your net income from
officers, directors, or trustees: ventures can involve any type of business
unrelated business activities. Unrelated
• Is an officer, director, or trustee in transaction and the persons involved can
business income generally is income from
another organization from or to which you be individuals, groups of individuals,
any trade or business activity that is
will purchase or sell goods, services, or companies, or corporations.
regularly carried on, not conducted with
assets; or
• Possesses more than 35% ownership Part V. Financial Data substantially all (at least 85%) volunteer
labor, and not related to your exempt
interest in any organization to which you A. Statement of Revenue and purposes. Special rules apply to
will purchase or sell goods, services, or Expenses organizations described in section 501(c)
assets.
An arm's length standard exists where You must complete the Statement of (7), (9), or (17). In addition, unrelated
the parties have an adverse (or opposing) Revenue and Expenses for a total of 3 business income can be generated by
interest. For example, a seller wants to sell years including the current year. assets you acquire with debt
(“debt-financed income”). (You can take
his goods at the highest possible price, Completed less than 1 year. If you this amount from Form 990-T, if filed.)
while a buyer wants to buy at the lowest existed less than 1 year, provide See Pub. 598 for additional information
possible price. These are adverse projections of your likely income and regarding unrelated business income.
interests. expenses for your current year and next 2
In negotiating with a person, an years based on a reasonable and good Line 5. Enter amounts any local tax
adverse interest is assumed if that person faith estimate of your finances for a total of authority collects from the public on your
is otherwise unrelated to you in the sense 3 years financial information. behalf.
of not being in a position to exercise Completed at least 1 year but fewer Line 6. Enter the value of services or
substantial influence over you or your than 3. If you've existed for more than 1 facilities a governmental unit furnishes to
affairs. If the person is in a position to year but fewer than 3 years, provide your you. Use the fair market value of the
exercise substantial influence over your actual income and expenses for the services or facilities. Don't include the
affairs, then an arm's length standard current year and 1 year prior and value of services or facilities generally
requires additional precautions to projected income and expenses for next provided to the public without charge.
eliminate the effect of the relationship. year for a total of 3 years financial Line 7. Enter the total income from all
Using a conflict of interest policy, information. sources not reported on lines 1 through 6,
information about comparable Completed more than 3 years. If or lines 9, and line 11. Provide an itemized
transactions between unrelated parties, you've existed more than 3 years, provide list showing each type and amount of
and reliable methods for evaluating the your actual income and expenses for the income included on this line. Also, briefly
transaction, are examples of precautions current year and 2 years prior for a total of describe each type of income.
that would help make the negotiation 3 years financial information. Line 9. Enter income from activities that
process equivalent to one between
unrelated persons. We may request financial data for you conduct to further your exempt
purposes (excluding amounts listed on
Fair market value is the price at which ! more than 3 years.
CAUTION
property or the right to use property would other lines). Also, include as gross
receipts the income from activities
change hands between a willing buyer Preparing the statement. Prepare the conducted:
and a willing seller, neither being under statement using the method of accounting • Intermittently (not regularly carried on),
any compulsion to buy, sell, or transfer you use in keeping your books and such as an occasional auction;
property or the right to use property, and records. Place financial information for the • With substantially all (at least 85%)
both having reasonable knowledge of year you're filing this form in the column volunteer labor, such as a car wash;
relevant facts. marked Current tax year. • For the convenience of members,
Line 3. Answer “Yes” if any of your Prepare the statement using the students, patients, officers, or employees,
officers, directors, or trustees: accounting period you entered on Part I, such as a parking lot for a school's
• Is an officer, director, or trustee in line 11. Enter “0” if a particular revenue or students and employees; or
another organization that has a lease, expense doesn't apply to you. • With substantially all contributed
contract, loan, or other agreement with Your financial information should reflect merchandise, such as a thrift store.
you; or your activities described in this See Pub. 598 for additional information
• Possesses more than a 35% ownership application. regarding income that isn't from an
interest in any organization that has a unrelated trade or business. Gross
lease, contract, loan, or other agreement Line 1. Enter the total gifts, grants, and
with you. contributions you receive. Include items of receipts also includes payment by a
value that you receive as gifts, grants, or governmental unit that may be called a
For example, answer “Yes,” if one of contributions. Do not include membership grant but is actually payment for a service
your directors is an officer for a section dues reported on line 2. or facility for the use of the government
501(c)(3) organization with whom you payer, rather than for the direct benefit of
have a lease for office space or if one of Line 2. Enter the amount you receive the public.
your directors owns more than 35% of the from members to provide support to the
voting stock of a corporation to which you organization. Do not include payments Note. The state government gives a
made a loan. from members or on behalf of members to conservation group a grant to study the
purchase admissions, merchandise, effects of a new sewage treatment plant
Line 4. Indicate if you perform any services, or use of facilities. on an ecologically significant woodland
services for any other organization or area. Although the payment is called a
individual for which you receive a fee.

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grant, it is actually gross receipts that Provide an itemized list of your gross Line 11. Enter any net gain or loss on the
should be included on Line 9. receipts on line 24, describing the sources sale of capital assets. Provide an itemized
The payment is by a governmental unit and amounts of income. For payments by list by asset category (for example, real
(state) for a study for its own use, not for a governmental unit, list the payer, the estate or securities) showing gross sales,
the direct benefit of the general public. A purpose of the payment, and the payment cost or other basis/sales expenses), and
for-profit consulting company could have amount. gain or loss by asset category on line 24.
done the study rather than by the You may use the format in Figure 2.
tax-exempt conservation group.

Figure 2. Net Gain or Loss On Sales of Capital Assets
Category
(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 3 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.

Line 13. Enter the total expenses you janitorial services, mortgage interest, real Line 3. Enter the amount of materials,
incur for soliciting gifts, grants, and estate taxes, and similar expenses. goods, and supplies you purchased or
contributions included on line 1. Include Line 20. Enter the total depreciation, manufactured and held to be sold or used
fees paid to professional fundraisers for depletion, and similar expenses you incur. in some future period.
soliciting gifts, grants, and contributions.
Line 21. Enter the total professional fees Line 4. Enter the total amount of bonds or
Line 14. Enter the total amounts you pay you pay. Professional fees are amounts notes you issued that will be repaid to you.
out to both individuals and organizations. charged by individuals and entities that Provide an itemized list on line 19 that
Provide an itemized list on line 24, aren't your employees. They include fees shows the name of the borrower (using a
identifying recipients (using letter for professional fundraisers (other than letter designation), the borrower's
designations such as A, B, C, etc., for fees included on line 13, above), relationship to you, a brief description of
individuals) a brief description of the accounting services, legal counsel, the obligation, the rate of return, the due
purposes or conditions of payments, and consulting services, contract date, and the amount due.
the amounts paid. management, or any independent Maintain (but don't submit) a list
Maintain (but don't submit) a list contractors. showing the names of borrowers
showing the names of recipients Line 22. Enter any expenses you didn't associated with each letter designation.
associated with each letter designation. include in the lines above, such as for Line 5. Enter the total fair market value of
Line 15. Enter total payments you make program services. Provide an itemized list corporate stocks you hold. Provide an
to or for the benefit of your members. on line 24, showing the type and amount itemized list of your corporate stock
Provide an itemized list on line 24, of each significant expense. holdings on line 19.
identifying recipients (using letter For stock traded on an organized
designations), a brief description of the B. Balance Sheet
exchange or in substantial quantities over
purposes or conditions of payment, and Complete the balance sheet for your most the counter, the schedule should show the
the amounts paid. Do not include any recently completed tax year. If you haven't name of the corporation, a description of
amounts reported on line 14. completed a full tax year, use the most the stock and the principal exchange on
Maintain (but don't submit) a list current information available. Be sure to which it is traded, the number of shares
showing the names of recipients enter the year-end date for the information held, and their value as carried on the
associated with each letter designation. provided and not the date you prepare this organization's books.
application. Enter “0” if a particular asset
Line 16. Enter the total amount of or liability doesn't apply to you. Line 6. Enter your total amount of loans
compensation you pay to your officers, (personal and mortgage loans) receivable.
directors, and trustees. Line 1. Enter the total interest and non- Provide an itemized list on line 19 that
interest-bearing cash in checking and identifies each borrower name (using a
Line 17. Enter the total amount of savings accounts, temporary cash letter designation), the borrower's
salaries you pay to employees (not investments (money market funds, CDs, relationship to you, purpose of loan,
reported on line 16 above). treasury bills, or other obligations that repayment terms, interest rate, and
Line 18. Enter your total interest expense mature in less than 1 year), change funds, original amount of loan. Report each loan
for the year. Don't include mortgage and petty cash funds. separately, even if more than one loan
interest treated as an occupancy expense Line 2. Enter your total accounts was made to the same person.
on line 19. receivable that arose from the sale of Maintain (but don't submit) a list
Line 19. Enter the amount you pay for the goods and/or performance of services, showing the names of borrowers
use of office space or other facilities, heat, less any reserve for bad debt. associated with each letter designation.
light, power, and other utilities, outside

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Line 7. Enter the total book value of your Part VI. Reinstatement After circumstances that led to the failure, the
discovery of the failure, and the steps you
other investments. Include the total book Automatic Revocation
value of governmental securities (federal, have taken or will take to avoid or mitigate
state, and municipal), buildings, and Line 1. Answer “Yes” if your exempt future failures to file timely returns or
equipment held for investment purposes. status was automatically revoked under notices.
Provide an itemized list on line 19 section 6033(j)(1) for failure to file required
identifying and reporting the book value of annual returns or notices for 3 consecutive Section 6. Select this section if:
each building/item of equipment held for years and you're applying for • You're applying for reinstatement of
investment purposes. reinstatement. your tax-exempt status more than 15
months from the later of the date of the
Line 8. Enter the total book value of Rev. Proc. 2014-11, 2014-3 I.R.B 411, Revocation Letter or the date on which the
buildings and equipment not held for provides procedures for seeking IRS posted your name on
investment purposes. This includes reinstatement of an organization's exempt Auto-Revocation List at
facilities you own and equipment you use status depending upon its size, the apps.irs.gov/app/eos/.
in conducting your exempt activities. number of times it's been automatically
Provide an itemized listing on line 19 of revoked, and the timeliness of filing for By selecting Section 6, you're also
these assets held at the end of the current reinstatement. Review the revenue attesting that you have filed the required
tax year/period, including the cost or other procedure to determine which section annual returns, your failure to file was not
basis. applies to you. intentional, and you have put in place
procedures to file required returns or
Line 9. Enter the total book value of land Line 1a. Select the section of Rev. Proc. notices in the future.
not held for investment purposes. 2014-11 under which you're applying for Describe how you exercised ordinary
reinstatement. business care and prudence in
Line 10. Enter the total book value of any determining and attempting to comply with
other category of your assets not reported Section 4. Select this section if:
on lines 1 through 9, for example, patents, • You were eligible to file either Form your filing requirements in each of the 3
copyrights, or other intangible assets. 990-EZ or Form 990-N for each of the 3 years of revocation. Include a detailed
Provide an itemized list of each asset on consecutive years that you failed to file; explanation of all the facts and
line 19. • This is the first time you have been circumstances that led to the failure, the
automatically revoked pursuant to Section discovery of the failure, and the steps you
Line 12. Enter the total of your accounts 6033(j)(1); and have taken or will take to avoid or mitigate
payable to suppliers and others, such as • You're submitting this application not future failures to file timely returns or
salaries payable, accrued payroll taxes, later than 15 months after the later of the notices.
and interest payable. date of your Revocation Letter or the date Section 7. Select this section if you're
Line 13. Enter the total unpaid portion of on which the IRS posted your name on the seeking reinstatement with an effective
grants and contributions you committed to Auto-Revocation List at date of reinstatement of the date of
pay to other organizations or individuals. apps.irs.gov/app/eos/. submission of this application.
By selecting Section 4, you're also
Line 14. Enter the total of your mortgages attesting that your failure to file was not Part VII. Annual Filing
and other notes payable outstanding at intentional and you have put in place Requirements
the end of the current year/period. Provide procedures to file required returns or Most organizations must file an annual
an itemized list on line 19 showing each notices in the future. information return (Form 990 or 990-EZ) or
note separately and the lender's name,
purpose of loan, repayment terms, interest If your exempt status was notice (Form 990-N, Electronic Notice
(e-Postcard)). Exceptions to this rule
rate, and original amount. ! automatically revoked more than include certain affiliates of a governmental
CAUTION once, you're not eligible for
Line 15. Enter the total amount of any reinstatement under Section 4; however, unit. You can find more detailed
other liabilities not reported on lines 12 you may apply for reinstatement under information about filing requirements and
through 14. Provide an itemized list on Section 5, Section 6, or Section 7. exceptions from the requirement to file in
line 19 of these liabilities, including the the Instructions for Form 990.
amounts you owe.
Section 5. Select this section if: Unless specifically required to file Form
If the organization doesn’t use fund • You are ineligible to file for 990 or Form 990-EZ (see the Instructions
accounting, report only the “net assets” reinstatement under Section 4; and for Form 990), most organizations that
account balances, such as capital stock, • You're submitting this application not normally have gross receipts of $50,000 or
paid-in capital, and retained earnings or later than 15 months after the later of the less may satisfy their filing obligation with
accumulated income. date of your Revocation Letter or the date the Form 990-N, Electronic Notice
Line 17. Under fund accounting, an on which the IRS posted your name on the (e-Postcard).
organization segregates its assets, Auto-Revocation List at
liabilities, and net assets into separate apps.irs.gov/app/eos/. Note. Organizations exempt under
funds according to restrictions on the use By selecting Section 5, you're also section 501(d) use Form 1065, U.S.
of certain assets. Each fund is like a attesting that you have filed the required Return of Partnership Income, to satisfy
separate entity in that it has a annual returns, your failure to file was not their annual filing requirement.
self-balancing set of accounts showing intentional, and you have put in place Organizations exempt under section 521
assets, liabilities, equity (fund balance), procedures to file required returns or use Form 1120-C, U.S. Income Tax
income, and expenses. If you don't use notices in the future. Return for Cooperative Associations, to
fund accounting, report only the net assets Describe how you exercised ordinary satisfy their annual filing requirements.
account balances, which include capital business care and prudence in If you fail to file a required
stock, paid-in capital, retained earnings or determining and attempting to comply with ! information return or notice for 3
accumulated income, and endowment your filing requirements in at least 1 of the CAUTION consecutive years, your exempt
funds. 3 years of revocation. Include a detailed status will be automatically revoked.
explanation of all the facts and

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Line 1. Answer “Yes” if you're claiming organization must sign Form 1024. The organization to be recognized as tax
you are excepted from filing a Form signature must be accompanied by the exempt by the IRS, you are required to
990-series return or notice and indicate title or authority of the signer and the date. give us this information. We need it to
determine whether the organization meets
the reason you believe you're excepted The person signing Form 1024
the legal requirements for tax-exempt
from filing. See Pub. 557 and Instructions TIP must be listed as an officer,
status.
for Form 8940, Request for Miscellaneous director, or trustee within the first
Determination, for more information on the five entries of Part I, Line 17. The organization isn’t required to
requirements for the various filing provide the information requested on a
exceptions. Upload Checklist form that is subject to the Paperwork
Provide information regarding how you Reduction Act unless the form displays a
meet your requested exception in your Documents to upload. Check the boxes valid OMB control number. Books or
narrative description of activities or as part to indicate which documents are included records relating to a form or its instructions
of an uploaded supplemental response. in the file you upload with your application. must be retained as long as their contents
For example, if you're claiming exception For your application to be complete, may become material in the administration
as an affiliate of a governmental unit you must upload a copy of your organizing of any Internal Revenue law. The rules
based on Rev. Proc. 95-48, you must document and any amendments to it governing the confidentiality of the Form
demonstrate that your bylaws or other along with a copy of your bylaws, if 1024 application are covered in section
organizational documents state that your adopted. The other documents in the 6104.
board members were appointed by a upload checklist are optional unless The time needed to complete and file
governmental unit, an affiliate of a required for a complete response to a this form will vary depending on individual
governmental unit, a public official acting question. circumstances.
in an official capacity, or elected by the Put your name and EIN on each page The estimated average times are:
public at large, pursuant to local statute or of your supplemental response and
ordinance. Also include information identify the Part and Line number to which
demonstrating that you meet at least two the information relates.
(2) of the affiliation factors listed in Rev. Pay.gov can accommodate only one
Proc. 95-48, Section 4.03 and how you uploaded file. Consolidate your
meet all of the facts and circumstances attachments into a single PDF file not to
detailed in Rev. Proc. 95-48, Section 4.04. exceed 15MB.
Part VIII. Signature Paperwork Reduction Act Notice. We
Signature Requirements ask for the information on this form to carry
out the Internal Revenue laws of the
An officer, director, trustee, or other official United States. If you want your
who is authorized to sign for the

Taxpayer Burden for Exempt Organizations

Learning about Preparing and
the law or the sending the form
Form 1024 Recordkeeping form to the IRS
Parts I–III 26 hr., 1 min. 3 hr., 2 min. 5 hr., 35 min.
Part IV 1 hr., 40 min. 47 min. 51 min.
Sch. A 2 hr., 52 min. 18 min. 21 min.
Sch. C 57 min. 12 min. 13 min.
Sch. D 4 hr., 4 min. 18 min. 22 min.
Sch. E 1 hr., 40 min. 18 min. 20 min.
Sch. F 2 hr., 23 min. 6 min. 8 min.
Sch. G 1 hr., 54 min. 6 min. 7 min.
Sch. H 1 hr., 40 min. 6 min. 7 min.
Sch. I 5 hr., 30 min. 30 min. 36 min.
Sch. J 2 hr., 23 min. 6 min. 8 min.
Sch. K 3 hr., 21 min. 6 min. 9 min.

Comments and suggestions. If you Don’t send Form 1024 to this address. Line 2. Describe the property to which
have comments concerning the accuracy Instead, see Where To File, earlier. you hold or will hold title.
of these time estimates or suggestions for
making Form 1024 simpler, we would be Schedule A Line 3. Answer “Yes” if you turn over the
entire amount of your income, less
happy to hear from you.
Organizations described in expenses, to your parent organization.
You can send us comments from The type of distribution is immaterial. It
IRS.gov/FormComments. section 501(c)(2) or 501(c)
could be termed a dividend on stock or
Or you can write to the (25) --Title holding corporations given some other description. What is
or trusts important is that the income must be
Internal Revenue Service distributed to the exempt organization. A
Tax Forms and Publications Division Line 1. Provide the requested information
mere obligation to use the income for the
1111 Constitution Ave. NW, IR-6526 on each organization for which you hold
parent's benefit doesn't satisfy this
Washington, DC 20224 title to property. Also indicate the number
requirement.
and types of shares of your stock that are
held by each.

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Often, an exempt parent occupies members by bargaining collectively with members, interest-free loans, assigning
realty that the title-holding company owns. their employers to secure better working exclusive franchise areas, operation of a
The exempt parent generally doesn't pay conditions, wages, and similar benefits. real estate multiple listing system, or
rent. In this situation, the statutory Agricultural and horticultural operation of a credit reporting agency.
requirement that income be paid over to organizations are connected with raising Line 4. Answer “Yes” if you restrict or will
the parent is satisfied if the title-holding livestock, cultivating land, raising and restrict your membership to individuals,
company turns over whatever income is harvesting crops or aquatic resources, firms, associations, and/or corporations,
available. cultivating useful or ornamental plants, each representing a different trade,
If you answer “No,” state the purpose and similar pursuits. business, occupation, or profession, and
for which the excess is or will be retained. organized for the purpose of exchanging
Line 4. Answer “Yes” if you engage or will Schedule C. information on business prospects.
Explain in detail.
engage in any activities other than holding Organizations described in
title to property and collecting income Line 5. Answer “Yes” if you market or will
therefrom. Describe the activities in detail. section 501(c)(6) --Business market a specific product(s) and/or
leagues, chambers of
Line 5. Check the appropriate box below brand(s) within an industry. Identify the
to indicate the section under which you commerce, etc. specific product(s) and/or brand(s) and
explain in detail how you market them.
are applying. Line 1. Select your type of organization
Line 5a. Answer “Yes” if your from the list. Line 6. Answer “Yes” if you limit or will
shareholders or beneficiaries are A business league, in general, is an limit your activities to users of a specific
permitted to dismiss your investment association of persons having some product within an industry. Explain in
adviser upon a majority vote. common business interest, the purpose of detail.
If you answer “No,” explain why your which is to promote that common interest Line 7. Answer “Yes” if you operate or will
shareholders or beneficiaries aren't and not to engage in a regular business of operate a listing or referral system. Explain
permitted to dismiss your investment a kind ordinarily carried on for profit. Trade in detail.
adviser upon a majority vote of your associations and professional
shareholders or beneficiaries. associations are considered business Schedule D
leagues.
Line 5b. Answer “Yes” if your Organizations described in
shareholders or beneficiaries are A chamber of commerce is usually
permitted to terminate their interest in you composed of the merchants and traders of section 501(c)(7) --Social clubs
by selling or exchanging their stock to any a city.
Line 1. Answer “Yes” if personal contact,
organization described in section 501(c) A board of trade often consists of commingling, and fellowship exist among
(25)(C) so long as the sale or exchange persons engaged in similar lines of members. If not, explain.
does not increase the number of your business. For example, a nonprofit
shareholders or beneficiaries above 35, or organization formed to regulate the sale of Line 2. Answer “Yes” if you conduct
by having their stock or interest redeemed a specified agricultural commodity to activities such as take-out food sales,
by you after they provide you 90 days assure equal treatment of producers, liquor sales, operation of a gas station,
notice. warehouse workers, and buyers is a board parking garage, barber shop, etc.
If you answer “No,” explain why your of trade. Describe these activities and indicate the
percentage of your time and resources
shareholders or beneficiaries aren't Chambers of commerce and boards of devoted to them.
permitted to terminate their interest in you trade usually promote the common
in such a way. economic interests of all the commercial Line 3. Answer “Yes” if you have entered
Line 5c. Answer “Yes” if you hold or will enterprises in a given trade community. or will enter into any contract or agreement
hold interests in partnerships or real estate A real estate board consists of for the management or operation of your
trusts. Describe the interests in detail. members interested in improving the property and/or activities, such as
business conditions in the real estate field. restaurants, pro shops, lodges. Describe
Line 5d. Answer “Yes” if you make or will It isn't organized for profit and no part of any written or oral arrangements that you
make mortgage loans. Describe the loans the net earnings inures to the benefit of made or intend to make, with whom you
in detail. any private shareholder or individual. have or will have such arrangements, how
the terms are or will be negotiated at arm's
Line 5e. Answer “Yes” if you hold The Internal Revenue Code specifically length, and how you determine you pay no
property through a corporation, defines professional football leagues as more than fair market value or you are
partnership, or trust. Identify the exempt organizations under section paid at least fair market value.
corporation, partnership, or trust and 501(c)(6). They are exempt whether or not
describe the property held. they administer a pension fund for football Line 4. Answer “Yes” if gross receipts
players. from your activities will include amounts
paid by non-members for goods and
Schedule B. Line 2. Describe your members' common services. Explain in detail.
Organizations described in business interests.
Line 5. Answer “Yes” if non-members,
section 501(c)(5) --Labor, Line 3. Describe any services you other than guests of members, are
agricultural, or horticultural perform or will perform for members or permitted or will be permitted to use the
others. You must show that your purpose club facilities or participate in or attend any
organizations is the improvement of business conditions. functions or activities conducted by you.
Line 1. Select your type of organization This isn't established by evidence of Describe the functions or activities in
from the list. particular services that provide a which there has been or will be
A labor organization is an association convenience or economy to individual non-member participation or admittance.
of workers who have combined to protect members in their businesses, such as
and promote the interests of their advertising that carries the name of

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Line 6. Enter the figure for the current Schedule F or whether you are requesting an earlier
year and each of the prior tax years. effective date.
Organizations described in
Line 7. Enter the figure for the current Line 7b. You may be eligible for
year and each of the prior tax years. section 501(c)(9) --Voluntary consideration for relief from the
employees' beneficiary requirement that you file Form 1024 within
Line 8. Answer “Yes” if your charter, 27 months of formation if you can
bylaws, other governing instrument, or any associations
establish that you acted reasonably and in
written policy statement contain any Line 1. Describe in detail the benefits you good faith, and that granting an extension
provision that provides for discrimination provide or will provide. For each benefit won’t prejudice the interests of the
against any person on the basis of race, include the account, duration, eligibility government
color, or religion. Identify where this requirements, and the circumstances that Describe in detail your reasons for filing
provision is located; whether or not it will will entitle a recipient to payment of the late, how you discovered your failure to
be kept; and if you have such a provision benefit. file, any reliance on professional advice or
that will be repealed, deleted, or otherwise
stricken from your requirements, state Line 2. Answer “Yes” if you provide or will advice from the IRS, and any other
when this will be done. provide deferred compensation benefits, information you believe will support your
property or malpractice insurance, loans request for relief. Also, you may want to
Line 9. Answer “Yes” if you restrict or will (other than loans at times of disaster or provide a comparison of (1) what your
restrict your membership to members of a whole life insurance policy loans), savings aggregate tax liability would be if you had
particular religion. Explain in detail. plans, reimbursement of commuting filed this application within the 27-month
Line 9a. Answer “Yes” if you are an expenses, or benefits similar to those period with (2) what your aggregate
auxiliary of a section 501(c)(8) fraternal provided by a pension, stock bonus or liability would be if you were exempt as of
beneficiary society. Provide the name and profit sharing plan. Describe these your formation date.
EIN of the organization. benefits in detail. We may consider the following factors.
Line 9b. Answer “Yes” if you, in good Line 3. Provide the requested information • You failed to file because of intervening
faith, limit your membership to the for each plan as of the last day of the most events beyond your control.
members of a particular religion in order to recent plan year. If you have more than • You exercised reasonable diligence,
further the teachings or principles of that one plan, at the end of this form, upload a but you weren’t aware of the filing
religion and not to exclude individuals of a separate schedule. requirements. (The complexity of your
filing and experience in these matters may
particular race or color. Line 4. State the number of persons, if be taken into consideration.)
any, other than employees and their • You reasonably relied on written advice
Schedule E dependents (for example, the proprietor of from us.
a business whose employees are • You reasonably relied on the advice of
Organizations described in members of the association) who are a qualified tax professional who failed to
section 501(c)(8) or 501(c) entitled to receive benefits. file or advise you to file Form 1024.
(10) --Fraternal beneficiary Line 5. Answer “Yes” if any employees or • You filed the required Form 990 series
societies, orders, or classes of employees are entitled to returns consistent with your requested
associations. benefits to which other employees or status.
classes of employees are not entitled.
Unlike organizations exempt under section Explain in detail. Schedule G
501(c)(8), organizations exempt under
section 501(c)(10) are not “beneficiary” Line 6. Answer “Yes” if you are organized Organizations described in
societies; that is, they may not provide for under the terms of a collective bargaining section 501(c)(12)—Benevolent
the payment of life, sick, accident or other agreement. At the end of this form, upload
benefits to their members. Ensure your a current copy. life insurance associations,
mutual ditch or irrigation
selection in Part II is consistent with your Line 7. Use the formation date you listed
operations. in Part II, line 2, and the date you will companies, mutual or
Line 1. Operating under the lodge system submit this electronic form and required cooperative telephone
means carrying on activities under a form user fee payment to determine whether companies, or like
of organization that is composed of local you’re submitting this application within 27
branches, chartered by a parent months from the month in which you were organizations
organization, largely self-governing, and formed. Line 1. Select your type of organization
called lodges, chapters, or the like. Line 7a. Generally, if you didn't file Form from the list.
Line 2. Answer “Yes” if you operate or will 1024 within 27 months of formation, the A benevolent life insurance association
operate for the exclusive benefit of the effective date of your exempt status will be of a purely local character is one that
members of an organization operating the date you filed Form 1024 (submission confines its business activities to a
under the lodge system. Explain in detail. date). We may grant requests for an particular community, place, or district,
earlier effective date when there's irrespective of political subdivisions.
Line 3. Answer “Yes” if you are a evidence to establish you acted Ditch and irrigation companies,
subordinate or local lodge, etc. List the reasonably and in good faith, and the telephone companies, electric companies,
name, address, and EIN of your parent grant of relief won't prejudice the interests and “like organizations” that seek
organization. of the government. See Rev. Proc. 2021-5 exemption under section 501(c)(12) must
Line 4. Answer “Yes” if you are a parent (updated annually) for more information. be organized and operated as mutual or
or grand lodge. List the name, address, Select the appropriate box to indicate cooperative organizations.
and EIN of each subordinate lodge in whether you accept the submission date Line 2. Answer “Yes” if your business
active operation. as the effective date of your exempt status activities will be confined to a particular

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community, place, or district. If “No,” the terms are or will be negotiated at arm's ownership in the corporation and share in
explain in detail. length, and how you determine you pay no the earnings.
more than fair market value or you are
Line 3. List the counties or geographical Line 11. Answer “Yes” if you allow or will
paid at least fair market value.
region from which your members are or allow individuals who aren’t members to
will be accepted. Line 4. Answer “Yes” if you currently, or be shareholders. Explain in detail.
will, own, operate, or maintain a cemetery
Line 4. Answer “Yes” if members have Line 12. If you answer “No,” explain in
for pets. Explain in detail.
democratic control. If “No,” explain in detail why you do not or will not ensure
detail. that loans to members benefit the
Schedule I
Democratic Control means you borrower and meet their needs.
periodically hold democratically Organizations described in Line 13. Answer “Yes” if you make or will
conducted meetings with members. section 501(c)(14)—Credit make loans to individuals who aren’t
Election of officers must be on a one members. Explain in detail.
member, one vote basis. Meetings must Unions
Line 14. Answer “Yes” if you advertise or
have a quorum of members in attendance Line 1. Answer “Yes” if you are formed will advertise to individuals who aren’t
or voting by proxy. under a state credit union law. members. Explain in detail.
Line 5 Answer “Yes” if the rights and Line 2. Select the state credit union law Line 15. Answer “Yes” if you are a mutual
interests of members in your annual under which you are organized and fund organized before September 1, 1957.
savings are determined in proportion to operated from the drop down menu.
their business with you. Line 15a. Answer “Yes” if you provide
Line 3. Answer “Yes” if you are being reserve funds for-- and insurance of
Line 6. Answer “Yes” if you keep the operated under uniform bylaws adopted shares or deposits in-- a domestic building
records necessary to determine at any by the state you selected on Line 3a. and loan association, cooperative bank
time each member’s rights and interests in
such savings, including assets acquired If you answer “No,” explain in detail the without capital stock organized and
with the savings. rules and regulations under which you are operated for mutual purposes and without
operated. profit, mutual savings bank not having
Line 7. Answer “Yes” if the rights and capital stock represented by shares, or a
interests of members are forfeited upon Line 4. Answer “Yes” if you comply or will
termination of membership. Explain in comply with the state credit union law mutual savings bank described in section
detail. requirements, including their purposes, 591(b).
security, and rate of interest charged Line 15b. Select the type of organization
Line 8. Answer “Yes” if you receive or will thereon, in making loans. for which you provide reserve funds and
receive at least 85% of your income from If you answer “No,” explain in detail insurance of shares or deposits.
amounts collected from members for the why you do not or will not comply with Line 15c. Provide the name of the
sole purposes of meeting losses and state credit union law requirements. organization for which you provide reserve
expenses. If “No,” explain in detail.
Line 5. Answer “Yes” if you limit or will funds and insurance of shares or deposits.
Schedule H limit your investments to securities which Line 15d. Answer “Yes” if 85% or more of
are legal investments for credit unions your income is attributable to providing
Organizations described in under the state credit union law. reserve funds and to investments.
section 501(c) If you answer “No,” explain in detail If you answer “No,” specify the
(13)—Cemeteries, crematoria, why you do not or will not comply with percentage of your income that is
state credit union law requirements.
and like corporations attributable to providing reserve funds and
Line 6. Answer “Yes” if you distribute or to investments.
Line 1. Answer “Yes” if you are claiming will distribute dividends on shares, if any,
exemption as a perpetual care fund for an as prescribed by the state credit union Schedule J
organization described in section 501(c) law.
(13). Organizations described in
If you answer “No,” explain in detail
Line 1a. Answer “Yes” if the cemetery why you do not or will not comply with section 501(c)(17)—Trusts
organization, for which funds are held, has state credit union law requirements. providing for the payment of
established exemption under section supplemental unemployment
501(c)(13). If “No,” explain in detail. Line 7. Answer “Yes” if you are operated
for the mutual benefit of your members. compensation benefits
Line 1b. Answer “Yes” if your funds are
devoted exclusively to the perpetual care Line 8. Answer “Yes” if your members Line 1. A full description of the
and maintenance of the non-profit share a common bond such as supplemental unemployment benefits
cemetery as a whole. If “No,” explain in association, occupation, or residence. available to the participants must
detail. Describe the common bond in detail. accompany your application, showing the
Line 2. Answer “Yes” if you operate or will Line 9. Describe how your governing amount, duration, eligibility requirements,
operate a mortuary. Explain in detail. board and officers are selected, including and the circumstances that will entitle a
where (if applicable) this information is in recipient to payment of the benefit.
Line 3. Answer “Yes” if you engage or will your governing document, bylaws, or A copy of your plan documents that
engage in land sale agreements, other internal rules and regulations. describe such benefits and the terms and
percentage-of-sales land sale conditions of eligibility for each benefit
agreements, or other similar financial Line 10. Answer “Yes” if you issue or will should be uploaded at the end of the form.
arrangements. Describe in detail any issue stock as a means of indicating
written or oral arrangements that you ownership by your members or others. Line 2. Answer “Yes” if you provide or will
made or intend to make, with whom you Describe the provisions for the issuance of provide benefits for individual proprietors,
have or will have such arrangements, how stock to shareholders that would take partners, or self-employed persons under
the plan. Explain in detail.

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Line 3. Provide the requested information • You exercised reasonable diligence, Enter the name, address, and EIN of the
for each plan as of the last day of the most but you weren’t aware of the filing post or organization.
recent plan year and enter that date in the requirements. (The complexity of your
Line 2a. Answer “Yes” if you are affiliated
space provided. If you have more than filing and experience in these matters may
with and organized according to the
one plan, at the end of this form, upload a be taken into consideration.)
bylaws and regulations formulated by
separate schedule. • You reasonably relied on written advice
such an exempt post or organization. A
from us.
copy of such bylaws or regulations should
Line 4. Answer “Yes” if the creator of the • You reasonably relied on the advice of
be uploaded at the end of this form.
trust or a contributor to the trust; a brother a qualified tax professional who failed to
or sister (whole or half-blood), a spouse, file or advise you to file Form 1024. Line 2b. Enter the total number of your
an ancestor, or a lineal descendant of • You filed the required Form 990 series members.
such a creator or contributor; or a returns consistent with your requested Line 2c. Enter the number of your
corporation controlled directly or indirectly status. members that are themselves past or
by such a creator or contributor has or will
present members of the Armed Forces of
(a) borrow or receive any part of the trust’s Schedule K the United States, or are their spouses, or
income or corpus, (b) receive any
compensation for personal services, (c) Organizations described in persons related to them within two
degrees of blood relationship.
obtain any part of the trust’s services, or section 501(c)(19)—A post, (Grandparents, brothers, sisters, and
(d) sell or purchase any securities or other
properties from or to the trust. organization, auxiliary unit, grandchildren are the most distant
etc., of past or present relationships allowable.)
Line 5. Use the formation date you listed
in Part II, line 2, and the date you will members of the Armed Forces Line 2d. Answer “Yes” if all of your
submit this electronic form and required of the United States members are themselves members of a
user fee payment to determine whether post or organization, past or present
you’re submitting this application within 27 Line 1. Answer “Yes” if you are a post or members of the Armed Forces of the
months from the month in which you were organization of past or present members United States, spouses of members of
formed. of the Armed Forces of the United States. such a post or organization, or related to
Line 5a. Generally, if you didn’t file Form Line 1a. Enter the total number of your members of such a post or organization
1024 within 27 months of formation, the members. within two degrees of blood relationship.
effective date of your exempt status will be Line 1b. Enter the number of your Line 3. Answer “Yes” if you are a trust or
the date you filed Form 1024 (submission members that are present or former foundation organized for the benefit of an
date). We may grant requests for an members of the U.S. Armed forces. exempt post or organization of past or
earlier effective date when there’s present members of the Armed Forces of
evidence to establish you acted Line 1c. Enter the total number of your the United States.
reasonably and in good faith, and the members that are cadets (include
grant of relief won’t prejudice the interests students in college or university ROTC Line 3a. Answer “Yes” if your corpus or
of the government. See Rev. Proc. 2021-5 programs or at armed services academies income be used solely for the funding of
(updated annually) for more information. only), or spouses, widows, or widowers of such an exempt organization (including
cadets or past or present members of the necessary related expenses). If not,
Select the appropriate box to indicate U.S. Armed Forces. answer “No” and explain.
whether you accept the submission date Line 3b. Answer “Yes” if you are formed
as the effective date of your exempt status Line 1d. Answer “Yes” if you have a
or whether you are requesting an earlier membership category other than the ones for charitable purposes and your
effective date. asked about above. Describe other organizational document contain a proper
membership categories and state the dissolution provision as described in
Line 5b. You may be eligible for number of members in each category. section 1.501(c)(3)-1(b)(4) of the Income
consideration for relief from the Tax Regulations.
requirement that you file Form 1024 within Line 1e. Answer “Yes” if you wish to
27 months of formation if you can apply for a determination that Line 4. Answer “Yes” if you currently, or
establish that you acted reasonably and in contributions to your organization are will, (a) rent your facilities to the general
good faith, and that granting an extension deductible by donors. public; (b) make your facilities, such as bar
and dining facilities, open to the general
won’t prejudice the interests of the Line 1f. Enter the number of your public; (c) sell liquor and/or food to
government. members from line 1b that are war members and/or the general public for
Describe in detail your reasons for filing veterans. (A war veteran is a person who consumption off premises; or (d) conduct
late, how you discovered your failure to served in the Armed Forces of the United gaming activities with the general public.
file, any reliance on professional advice or States during the following periods of war: Explain in detail, including the percentage
advice from the IRS, and any other April 21, 1898, through July 4, 1902; April of your time and resources devoted to
information you believe will support your 6, 1917, through November 11, 1918; such activities.
request for relief. Also, you may want to December 7, 1941, through December 31,
provide a comparison of 1946; June 27, 1950, through January 31, Schedule L
1. What your aggregate tax liability 1955; August 5, 1964, through May 7,
would be if you had filed this application 1975; and August 2, 1990, through a Organizations described in
within the 27-month period with future date to be set by law or Presidential section 501(d)—Religious and
Proclamation.)
2. What your aggregate liability would apostolic organizations
be if you were exempt as of your formation Line 2. Answer “Yes” if you are an
date. auxiliary unit or society of a post or Line 1. Answer “Yes” if you are organized
We may consider the following factors. organization of past or present members for the purpose of operating a communal
• You failed to file because of intervening of the Armed Forces of the United States. religious community where members live a
communal life following your tenets and
events beyond your control. teachings.

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Line 2. Answer “Yes” if you maintain a the state in which you are incorporated, accounting period and ending on any day
common or community treasury. enter the legal rate of interest in the state which is within 60 days of the date of the
of your incorporation. application. If the date of the application is
Line 3. Answer “Yes” if all your members less than 60 days after the first day of the
live in a communal manner. Line 6. Answer “Yes” if you are required
current accounting period, no information
by state law to accumulate and maintain
is required for the current year.
Line 4. Answer “Yes” if your members are reserves. State the names and purposes
permitted to own, in their own names, any of the reserves and specify the amounts of Requested information is required for
real or personal property. each. the 2 preceding years regardless of the
current year requirement. Please note that
Line 5. Answer “Yes” if your members are Line 7. Answer “Yes” if you maintain or if no information is required for the current
required to furnish their own support (food, will maintain any reserves other than those year, the preceding years information
clothing, and shelter). required by state law. State the names period can end on any day which is within
Line 6. State your membership and purposes of the reserves and specify 60 days of the date of the application.
requirements, the method of member the amounts of each.
Line 17. Enter the value of agricultural
admission, members’ right to property Line 8. Describe who is accorded voting products marketed or handled for
owned at the time they’re admitted and rights in the cooperative and how many members and non-members below:
terminating members’ rights to share in votes one person may have. If a person
the organization’s property, or to a return may be entitled to more than one vote, Line 17a. Members – Note: If it is
of any property contributed. explain in detail how voting rights are necessary to own one or more shares of
acquired. stock in order to become a member,
include only the amount of business
Schedule M Line 9. Answer “Yes” if you are a transacted with persons actually owning
Organizations described in federated cooperative. the required number of shares.
section 521 – Farmers' Line 10. Answer “Yes” if all your member Line 17a.1 List the amount actually
Cooperative Associations cooperatives are exempt under section produced by members.
521.
Line 1. Complete the table. Show the Line 17a.2 List the amount not actually
number of shares of each class of capital Line 11. Answer “Yes” if the nonexempt produced by members but marketed by
stock currently outstanding, if any, the member cooperatives have the same them through you
value of the consideration for which it was annual accounting period as you. If “No,”
issued, and the rate of dividend paid. describe the method that you use or will Line 17b.1 Non-members
use to provide a common or comparable Line 17b.2 List the amount not actually
Line 2. Complete the table. Show the unit of time for analyzing and evaluating produced by non-members but marketed
number of shares of capital stock (other your operations and those of your by them through you
than non-voting preferred) owned by members.
current and active producers, inactive Line 17c. List the amount by
producers, and non-producers. Line 12. Answer “Yes” if you do business nonproducers (purchased from
with or will do business with both nonproducers for marketing by you)
The term “producer” means an members and non-members. Explain in
individual or corporation engaged in detail. Line 18. Enter the value of supplies and
farming as a business receiving income equipment purchased for or sold to
based on farm production rather than fixed Line 13. Answer “Yes” if you pay or will members and non-members below:
compensation. For example, a corporation pay patronage dividends. Explain in detail
leases its land to a tenant farmer who whether they will be paid to members and Line 18a. List the amount from members
agrees to pay a rental fee based on a non-members on the same basis. who were producers Note: If it is
necessary to own one or more shares of
percentage of the farm crops produced. Line 14. Answer “Yes” if you allocate or stock in order to become a member,
Both the landowner and the tenant farmer will allocate patronage dividends based on include only the amount of business
qualify as producers. an obligation in existence before you transacted with persons actually owning
“Current and active” producers are received the amounts allocated. Explain the required number of shares.
patrons of a cooperative who market more the obligation in detail.
than 50% of their products or purchase Line 18b. List the amount from
more than 50% of their supplies and Line 15. Explain how distribution is or will non-members who were producers
equipment through the cooperative during be made of the proceeds of products
the cooperative's tax year. marketed for members and non-members. Line 18c. List the amount from members
Also, if you operate on a basis of allocated and non-members who were not
Line 3. Answer “Yes” if you issue or will units (i.e., functional, departmental, etc.), producers
issue non-voting preferred stock. Explain explain how losses are or will be treated. Line 19. List the amount of business
in detail whether the owners, upon done with the United States Government
dissolution or liquidation, may share in the Line 16. Explain how you charge for
profits of the association beyond fixed supplies and equipment purchased for or any of its agencies
dividends. members and non-members. Line 20. Answer “Yes” if all the net
Line 4. Answer “Yes” if you make or will Line 17 – 19. The information requested earnings (after payment of dividends, if
make any provisions for retiring the voting on lines 17 through 19 must be completed any, on capital stock) for the years shown
stock held by a non-producer. Explain in for the current year and each of the 2 on lines 17-19 were distributed as
detail. immediately preceding years (or for the patronage dividends. If your net earnings
time you have existed if less than 3 years). were not distributed as patronage
Line 5. Enter the legal rate of interest in The requested information for the current dividends, also indicate whether they were
the state where you are located. If the year must cover the period beginning on apportioned on the records to all patrons
state in which you are located differs from the first day of your established annual on a patronage basis.

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Appendix A: National Taxonomy of 
Exempt Entities (NTEE) Codes
Arts, Culture & Humanities             B92  Remedial Reading &              E65  Organ & Tissue Banks             G99 Voluntary Health Associations, 
                                            Encouragement                   E6A  Pharmacies & Drugstores              Medical Disciplines N.E.C.
Code                                   B94  Parent & Teacher Groups         E70  Public Health                    G9B Surgical Specialties
A01  Alliances & Advocacy              B99  Education N.E.C.                E80  Health (General & Financing)     Medical Research
     Assistance                        Environment
A02  Management & Technical                                                 E86  Patient & Family Support         Code
A03  Professional Societies &          Code                                 E90  Nursing                          H01 Alliances & Advocacy
     Associations                      C01  Alliances & Advocacy            E91  Nursing Facilities               H02 Management & Technical 
A05  Research Institutes & Public      C02  Management & Technical          E92  Home Health Care                     Assistance
     Policy Analysis                        Assistance                      E99  Health Care N.E.C.               H03 Professional Societies & 
                                                                                                                      Associations
A11  Single Organization Support       C03  Professional Societies &        Mental Health & Crisis                H05 Research Institute & Public 
A12  Fund Raising & Fund Distribution       Associations
A19  Support N.E.C.                    C05  Research Institutes & Public    Intervention                              Policy Analysis
A20  Arts & Culture                         Policy Analysis                 Code                                  H11 Single Organization Support
A23  Cultural & Ethnic Awareness       C11  Single Organization Support     F01  Alliances & Advocacy             H12 Fundraising & Fund Distribution
A24  Folk Arts                         C12  Fundraising & Fund Distribution F02  Management & Technical           H19 Support N.E.C.
A25  Art Education                     C19  Support N.E.C.                       Assistance                       H20 Birth Defects & Genetic Diseases 
A26  Arts & Humanities Councils &      C20  Pollution Abatement & Control   F03  Professional Societies &             Research
     Agencies                          C27  Recycling                            Associations                     H25 Down Syndrome Research
A27  Community Celebrations            C30  Natural Resources Conservation  F05  Research Institutes & Public     H30 Cancer Research
A30  Media & Communications                 & Protection                         Policy Analysis                  H32 Breast Cancer Research
A31  Film & Video                      C32  Water Resources, Wetland        F11  Single Organization Support      H40 Diseases of Specific Organs 
A32  Television                             Conservation & Management       F12  Fundraising & Fund Distribution      Research
A33  Printing & Publishing             C34  Land Resources Conservation     F19  Support N.E.C.                   H41 Eye Diseases, Blindness & 
A34  Radio                             C35  Energy Resources Conservation   F20  Substance Abuse Dependency,          Vision Impairments Research
                                            & Development                        Prevention & Treatment           H42 Ear & Throat Diseases Research
A40  Visual Arts                       C36  Forest Conservation             F21  Substance Abuse Prevention       H43 Heart & Circulatory System 
A50  Museums                           C40  Botanical, Horticultural &      F22  Substance Abuse Treatment            Diseases & Disorders Research
A51  Art Museums                            Landscape Services              F30  Mental Health Treatment          H44 Kidney Diseases Research
A52  Children’s Museums                C41  Botanical Gardens & Arboreta    F31  Psychiatric Hospitals            H45 Lung Diseases Research
A54  History Museums                   C42  Garden Clubs                    F32  Community Mental Health          H48 Brain Disorders Research
A56  Natural History & Natural         C50  Environmental Beautification         Centers                          H50 Nerve, Muscle & Bone Diseases 
     Science Museums                   C60  Environmental Education         F33  Residential Mental Health            Research
A57  Science & Technology Museums      C99  Environmental N.E.C.                 Treatment                        H51 Arthritis Research
A60  Performing Art                                                         F40  Hot Line & Crisis Intervention   H54 Epilepsy Research
A61  Performing Arts Centers           Animal-Related                       F42  Sexual Assault Services          H60 Allergy-Related Diseases 
A62  Dance                             Code                                 F50  Addictive Disorders N.E.C.           Research
A63  Ballet                            D01  Alliance & Advocacy             F52  Smoking Addiction                H61 Asthma Research
A65  Theater                           D02  Management & Technical          F53  Eating Disorders & Addictions    H70 Digestive Diseases & Disorders 
A68  Music                                  Assistance                      F54  Gambling Addiction                   Research
A69  Symphony Orchestras               D03  Professional Societies &        F60  Counseling                       H80 Specifically Named Diseases 
                                            Associations
A6A  Opera                             D05  Research Institutes & Public    F70  Mental Health Disorders              Research
A6B  Singing & Choral Groups                Policy Analysis                 F80  Mental Health Associations       H81 AIDS Research
A6C  Bands & Ensembles                 D11  Single Organization Support     F99  Mental Health & Crisis           H83 Alzheimer’s Disease Research
A6E  Performing Arts Schools           D12  Fundraising & Fund Distribution      Intervention N.E.C.              H84 Autism Research
                                                                                                                  H90 Medical Disciplines Research
A70  Humanities Organizations          D19  Support N.E.C.                  Volutary Health Associations &        H92 Biomedicine & Bioengineering 
A80  Historical Organizations          D20  Animal Protection & Welfare     Medical Disciplines                       Research
A82  Historical Societies & Historic   D30  Wildlife Preservation &         Code                                  H94 Geriatrics Research
     Preservation                           Protection                      G01  Alliances & Advocacy             H96 Neurology & Neuroscience 
A84  Commemorative Events              D31  Protection of Endangered        G02  Management & Technical               Research
A90  Arts Service                           Species                              Assistance                       H98 Pediatrics Research
A99  Arts, Culture & Humanities        D32  Bird Sanctuaries                G03  Professional Societies &         H99 Medical Research N.E.C.
     N.E.C.                            D33  Fisheries Resources                  Associations                     H9B Surgical Specialties Research
Education                              D34  Wildlife Sanctuaries            G05  Research Institute & Public      Crime & Legal-Related
Code                                   D40  Veterinary Services                  Policy Analysis
B01  Alliances & Advocacy              D50  Zoos & Aquariums                G11  Single Organization Support      Code
     Organizations                     D60  Animal Services N.E.C.          G12  Fundraising & Fund Distribution  I01 Alliances & Advocacy
B02  Management & Technical            D61  Animal Training                 G19  Support N.E.C.                   I02 Management & Technical 
     Assistance                        D99  Animal Related N.E.C.           G20  Birth Defects & Genetic Diseases     Assistance
B03  Professional Society &            Health Care                          G25  Down Syndrome                    I03 Professional Societies & 
                                                                                                                      Associations
     Associations                                                           G30  Cancer                           I05 Research Institutes & Public 
B05  Research Institutes & Public      Code                                 G32  Breast Cancer                        Policy Analysis
     Policy Analysis                   E01  Alliances & Advocacy            G40  Diseases of Specific Organs      I11 Single Organization Support
B11  Single Organization Support       E02  Management & Technical          G41  Eye Diseases, Blindness &        I12 Fundraising & Fund Distribution
B12  Fundraising & Fund Distribution        Assistance                           Vision Impairments               I19 Support N.E.C.
B20  Elementary & Secondary                 Associations
B19  Support N.E.C.                    E03  Professional Societies &        G42  Ear & Throat Diseases            I20 Crime Prevention
     Schools                           E05  Research Institutes & Public    G43  Heart & Circulator System        I21 Youth Violence Prevention
B21  Preschools                             Policy Analysis                      Diseases & Disorders             I23 Drunk Driving-Related
B24  Primary & Elementary Schools      E11  Single Organization Support     G44  Kidney Diseases                  I30 Correctional Facilities
B25  Secondary & High Schools          E12  Fundraising & Fund Distribution G45  Lung Diseases                    I31 Half-Way Houses for Offenders 
B28  Special Education                 E19  Support N.E.C.                  G48  Brain Disorder                       & Ex-Offenders
B29  Charter Schools                   E20  Hospitals                       G50  Nerve, Muscle, & Bone Diseases   I40 Rehabilitation Services for 
B30  Vocational & Technical Schools    E21  Community Health Systems        G51  Arthritis                            Offenders
B40  Higher Education Institutions     E22  General Hospitals               G54  Epilepsy                         I43 Inmate Support
B41  Two-Year Colleges                 E24  Specialty Hospitals             G60  Allergy Related Diseases         I44 Prison Alternatives
B42  Two-Year Colleges                 E30  Ambulatory & Primary Health     G61  Asthma                           I50 Administration of Justice
                                            Care                            G70  Digestive Diseases & Disorders   I51 Dispute Resolution & Mediation
B43  Undergraduate Colleges            E31  Group Health Practices          G80  Specific Named Disorders         I60 Law Enforcement
B50  Graduate & Professional Schools   E32  Community Clinics               G81  AIDS                             I70 Protection Against Abuse
B60  Adult Education                   E40  Reproductive Health Care        G83  Alzheimer’s Diseases             I71 Spouse Abuse Prevention
B70  Libraries                         E42  Family Planning                 G84  Autism                           I72 Child Abuse Prevention
B80  Student Services                  E50  Rehabilitative Care             G90  Medical Disciplines              I73 Sexual Abuse Prevention
B82  Scholarships & Student Financial  E60  Health Support                  G92  Biomedicine & Bioengineering     I80 Legal Services
     Aid                               E61  Blood Banks                     G94  Geriatrics                       I83 Public Interest Law
B83  Student Sororities & Fraternities E62  Emergency Medical Services &    G96  Neurology & Neuroscience         I99 Crime & Legal-Related N.E.C.
B84  Alumni Associations                    Transport                       G98  Pediatrics
B90  Educational Services

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Appendix A: National Taxonomy of Exempt Entities (NTEE) Codes (Continued)
Employment                           L25  Housing Rehabilitation          O12  Fundraising & Fund Distribution  International, Foreign Affairs & 
Code                                 L30  Housing Search Assistance       O19  Support N.E.C.                   National Security
J01  Alliances & Advocacy            L40  Temporary Housing               O20  Youth Centers & Clubs            Code
J02  Management & Technical          L41  Homeless Shelters               O21  Boys Clubs                       Q01 Alliances & Advocacy
     Assistance                      L4A  Hotels (except Casino Hotels) & O22  Girls Clubs                      Q02 Management & Technical 
J03  Professional Societies &             Motels                          O23  Boys & Girls Clubs                   Assistance
     Associations                    L4B  Bed and Breakfast Inns          O30  Adult & Child - Matching         Q03 Professional Societies & 
J05  Single Organization Support     L50  Homeowners & Tenants                 Programs                             Associations
J11  Consumer Lending                     Associations                    O31  Big Brothers & Big Sisters       Q05 Research Institutes & Public 
J12  Fundraising & Fund Distribution L80  Housing Support                 O40  Scouting                             Policy Analysis
J19  Support N.E.C.                  L81  Home Improvement & Repairs      O41  Boy Scouts of America            Q11 Single Organization Support
J20  Employment Preparation &        L82  Housing Expense Reduction       O42  Girl Scouts of the U.S.A.        Q12 Fundraising & Fund Distribution
     Procurement                          Support                         O43  Camp Fire                        Q19 Support N.E.C.
J21  Vocational Counseling           L99  Housing & Shelter N.E.C.        O50  Youth Development Programs       Q20 Promotion of International 
J22  Job Training                    Public Safety, Disaster              O51  Youth Community Service Clubs        Understanding
J30  Vocational Rehabilitation       Preparedness & Relief                O52  Youth Development - Agricultural Q21 International Cultural Exchange
J32  Goodwill Industries             Code                                 O53  Youth Development - Business     Q22 International Academic 
J33  Sheltered Employment            M01  Alliances & Advocacy            O54  Youth Development - Citizenship      Exchange
J40  Labor Unions                    M02  Management & Technical          O55  Youth Development - Religious    Q23 International Exchange N.E.C.
J99  Employment N.E.C.                    Assistance                           Leadership                       Q30 International Development
Food, Agriculture & Nutrition        M03  Professional Societies &        O99  Youth Development N.E.C.         Q31 International Agricultural 
                                          Associations                                                              Development
Code                                 M05  Research Institutes & Public    Human Services                        Q32 International Economic 
K01  Alliances & Advocacy                 Policy Analysis                 Code                                      Development
K02  Management & Technical          M11  Single Organization Support     P01  Alliances & Advocacy             Q33 International Relief
     Assistance                      M12  Fundraising & Fund Distribution P02  Management & Technical           Q35 International Democracy & Civil 
K03  Professional Societies &        M19  Support N.E.C.                       Assistance                           Society Development
     Associations                    M20  Disaster Preparedness & Relief  P03  Professional Societies &         Q40 International Peace & Security
K05  Research Institutes & Public         Services                             Associations                     Q41 Arms Control & Peace
     Policy Analysis                 M23  Search & Rescue Squads          P05  Research Institutes & Public     Q42 United Nations Associations
                                                                               Policy Analysis                  Q43 National Security
K11  Single Organization Support     M24  Fire Prevention                 P11  Single Organization Support      Q50 International Affairs, Foreign 
K12  Fundraising & Fund Distribution M40  Safety Education                P12  Fundraising & Fund Distribution      Policy & Globalization
K19  Support N.E.C.                  M41  First Aid                       P19  Support N.E.C.                   Q51 International Economic & Trade 
K20  Agricultural Programs           M42  Automotive Safety               P20  Human Service Organizations          Policy
K25  Farmland Preservation           M60  Public Safety Benevolent        P21  American Red Cross               Q70 International Human Rights
K26  Animal Husbandry                     Associations                    P22  Urban League                     Q71 International Migration & 
K28  Farm Bureaus & Granges          M99  Public Safety, Disaster         P24  Salvation Army                       Refugee Issues
K2A  Other Vegetable (except Potato)      Preparedness & Relief N.E.C.                                          Q99 International, Foreign Affairs & 
     & Melon Farming                 Recreation & Sports                  P26  Volunteers of America                National Security N.E.C.
K2B  Soil Preparation, Planting, &                                        P27  Young Men’s or Women 
     Cultivating                     Code                                      Associations                     Civil Rights, Social Action & 
K2C  Wineries                        N01  Alliances & Advocacy            P28  Neighborhood Centers             Advocacy
K30  Food Programs                   N02  Employment Services             P29  Thrift Shops                     code
K31  Food Banks & Pantries           N03  Professional Societies &        P30  Children & Youth Services        R01 Alliances & Advocacy 
K34  Congregate Meals                     Associations                    P31  Adoption                             Organizations
K35  Soup Kitchens                   N05  Research Institutes & Public    P32  Foster Care                      R02 Management & Technical 
K36  Meals on Wheels                      Policy Analysis                                                           Assistance
K40  Nutrition                       N11  Single Organization Support     P33  Child Day Care
K50  Home Economics                  N12  Fundraising & Fund Distribution P40  Family Services                  R03 Professional Societies & 
K6A  Meat Markets                    N19  Support N.E.C.                  P42  Single Parent Agencies               Associations
K6B  Confectionery & Nut Stores      N20  Camps                           P43  Family Violence Shelters,        R05 Research Institutes & Public 
                                                                               Services                             Policy Analysis
K6C  Caterers                        N2A  RV (Recreational Vehicle) Parks P44  In-Home Assistance               R11 Single Organization Support
                                          & Campgrounds
K6D  Mobile Food Services            N2B  Recreational and Vacation       P45  Family Services for Adolescent   R12 Fundraising & Fund Distribution
K6E  Drinking Places                      Camps (Except Campgrounds)           Parents                          R19 Support N.E.C.
K6F  Snack Nonalcoholic Beverage     N30  Physical Fitness & Community    P46  Family Counseling                R20 Civil Rights
     Bars                                 Recreational Facilities         P47  Pregnancy Centers                R22 Minority Rights
K90  Limited-Service Restaurants     N31  Community Recreational Centers  P50  Personal Social Services         R23 Disabled Persons’ Rights
K91  Supermarkets & Other Grocery    N32  Parks & Playgrounds             P51  Financial Counseling             R24 Womens’ Rights
     (except Convenience) Stores     N40  Sports Training Facilities,     P52  Transportation Assistance        R25 Seniors’ Rights
K92  Convenience Stores                   Agencies                        P58  Gift Distribution                R26 Lesbian & Gay Rights
K93  Fruit & Vegetable Markets       N50  Recreational Clubs              P60  Emergency Assistance             R28 Children’s Rights
K94  All Other Specialty Food Stores N52  Fairs                           P61  Travelers’ Aid                   R30 Intergroup & Race Relations
K95  Food (Health) Supplement        N60  Amateur Sports                  P62  Victims’ Services                R40 Voter Education & Registration
     Stores                          N61  Fishing & Hunting               P70  Residential Care & Adult Day     R60 Civil Liberties
K96  Warehouse Clubs &               N62  Basketball                           Programs                         R61 Reproductive Rights
     Supercenters                    N63  Baseball & Softball             P71  Adult Day Care                   R62 Right to Life
K97  Food Service Contractors        N64  Soccer                          P73  Group Homes                      R63 Censorship, Freedom of Speech 
K98  Full-Service Restaurants        N65  Football                        P74  Hospices                             & Press
K99  Food, Agriculture & Nutrition   N66  Racquet Sports                  P75  Supportive Housing for Older     R67 Right to Die & Euthanasia
     N.E.C.                                                                    Adults                           R99 Civil Rights, Social Action & 
                                     N67  Swimming & Other Water 
Housing & Shelter                         Recreation                      P76  Homes for Children &                 Advocacy N.E.C.
Code                                 N68  Winter Sports                        Adolescents                      Community Improvement & 
L01  Alliances & Advocacy            N69  Equestrian                      P7A  Residential Intellectual &       Capacity Building
                                                                               Developmental Disability 
L02  Management & Technical          N6A  Golf                                 Facilities (Group Homes,         Code
     Assistance                      N70  Amateur Sports Competitions          Intermediate Care Facilities &   S01 Alliances & Advocacy
L03  Professional Societies &        N71  Olympics                             Hospitals)                       S02 Management & Technical 
     Associations                    N72  Special Olympics                P80  Centers to Support the               Assistance
L05  Research Institutes & Public    N80  Professional Athletic Leagues        Independence of Specific         S03 Professional Societies & 
     Policy Analysis                                                           Populations                          Associations
L11  Single Organization Support     N99  Recreation & Sports N.E.C.      P81  Senior Centers                   S05 Research Institutes & Public 
L12  Fundraising & Fund Distribution Youth Development                    P82  Developmentally Disabled             Policy Analysis
L19  Support N.E.C.                  Code                                      Centers                          S11 Single Organization Support
L20  Housing Development,            O01  Alliances & Advocacy            P83  Womens’ Centers                  S12 Fund Raising & Fund Distribution
     Construction & Management       O02  Management & Technical          P84  Ethnic & Immigrant Centers       S19 Support N.E.C.
L21  Low-Income & Subsidized Rental       Assistance                      P85  Homeless Centers                 S20 Community & Neighborhood 
     Housing                         O03  Professional Societies &        P86  Blind & Visually Impaired            Development
L22  Senior Citizens’ Housing &           Associations                         Centers                          S21 Community Coalitions
     Retirement Communities          O05  Research Institutes & Public    P87  Deaf & Hearing Impaired Centers  S22 Neighborhood & Block 
L24  Independent Housing for People       Policy Analysis                 P88  LGBT Centers                         Associations
     with Disabilities               O11  Single Organization Support     P99  Human Services N.E.C.

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Appendix A: National Taxonomy of Exempt Entities (NTEE) Codes (Continued)
S30  Economic Development            U03  Professional Societies &         V37  Labor Studies                    X70 Hinduism
S31  Urban & Community Economic           Associations                     V99  Social Science N.E.C.            X80 Religious Media & 
     Development                     U05  Research Institutes & Public     Public & Societal Benefit                 Communications
S32  Rural Economic Development           Policy Analysis                                                        X81 Religious Film & Video
S40  Business & Industry             U11  Single Organization Support      Code                                  X82 Religious Television
S41  Chambers of Commerce &          U12  Fundraising & Fund Distribution  W01  Alliances & Advocacy             X83 Religious Printing & Publishing
     Business Leagues                U19  Support N.E.C.                   W02  Management & Technical           X84 Religious Radio
S43  Small Business Development      U20  General Science                       Assistance                       X90 Interfaith Coalitions
S46  Boards of Trade                 U21  Marine Science & Oceanography    W03  Professional Societies &         X99 Religion Related, N.E.C.
S47  Real Estate Associations        U30  Physical & Earth Sciences             Associations
S50  Nonprofit Management            U31  Astronomy                        W05  Research Institutes & Public     Mutual & Membership Benefit
                                                                                Policy Analysis
S80  Community Service Clubs         U33  Chemistry & Chemical             W11  Single Organization Support      Code
S81  Women’s Service Clubs                Engineering                      W12  Fundraising & Fund Distribution  Y01 Alliances & Advocacy
S82  Men’s Service Clubs             U34  Mathematics                      W19  Support N.E.C.                   Y02 Management & Technical 
                                                                                                                     Assistance
S99  Community Improvement &         U36  Geology                          W20  Government & Public              Y03 Professional Societies & 
     Capacity Building N.E.C.        U40  Engineering & Technology              Administration                       Associations
Philanthropy, Volunteerism &         U41  Computer Science                 W22  Public Finance, Taxation &       Y05 Research Institutes & Public 
Grantmaking Foundations              U42  Engineering                           Monetary Policy                      Policy Analysis
Code                                 U50  Biological & Life Sciences       W24  Citizen Participation            Y11 Single Organization Support
                                          Research                         W30  Military & Veterans’ 
T01  Alliances & Advocacy            U99  Science & Technology N.E.C.           Organizations                    Y12 Fundraising & Fund Distribution
T02  Management & Technical          Social Science                        W40  Public Transportation Systems    Y19 Support N.E.C.
     Assistance                                                            W50  Telecommunications               Y20 Insurance Providers
T03  Professional Societies &        Code                                  W60  Financial Institutions           Y22 Local Benevolent Life Insurance 
                                                                                                                     Associations
     Associations                    V01  Alliances & Advocacy             W61  Credit Unions                    Y23 Mutual Insurance Companies & 
T05  Research Institutes & Public    V02  Management & Technical           W70  Leadership Development               Associations
     Policy Analysis                      Assistance
T11  Single Organization Support     V03  Professional Societies &         W80  Public Utilities                 Y24 Supplemental Unemployment 
T12  Fundraising & Fund Distribution      Associations                     W90  Consumer Protection                  Compensation
T19  Support N.E.C.                  V05  Research Institutes & Public     W99  Public & Societal Benefit N.E.C. Y25 State-Sponsored Workers’ 
                                                                                                                     Compensation Reinsurance 
T20  Private Grantmaking                  Policy Analysis                  Religion-Related                          Organizations
     Foundations                     V11  Single Organization Support                                            Y30 Pension & Retirement Funds
T21  Corporate Foundations           V12  Fund Raising & Fund Distribution Code
T22  Private Independent Foundations V19  Support N.E.C.                   X01  Alliances & Advocacy             Y33 Teachers’ Retirement Fund 
T23  Private Operating Foundations   V20  Social Science                   X02  Management & Technical               Associations
T30  Public Foundations              V21  Anthropology & Sociology              Assistance                       Y34 Employee-Funded Pension 
T31  Community Foundations           V22  Economics                        X03  Professional Societies &             Trusts
                                                                                Associations                     Y35 Multi-Employer Pension Plans
T40  Voluntaryism Promotion          V23  Behavioral Science               X05  Research Institutes & Public     Y40 Fraternal Societies
T50  Philanthropy, Charity &         V24  Political Science                     Policy Analysis                  Y41 Fraternal Beneficiary Societies
     Voluntaryism Promotion          V25  Population Studies               X11  Single Organization Support      Y42 Domestic Fraternal Societies
T70  Federated Giving Programs       V26  Law & Jurisprudence              X12  Fundraising & Fund Distribution  Y43 Voluntary Employees Beneficiary 
T90  Named Trusts N.E.C.             V30  Interdisciplinary Research       X19  Support N.E.C.                       Associations (Non-Government)
T99  Philanthropy, Voluntaryism &    V31  Black Studies                    X20  Christianity                     Y44 Voluntary Employees Beneficiary 
     Grantmaking Foundations N.E.C.  V32  Women’s Study                    X21  Protestant                           Associations (Government)
Science & Technology                 V33  Ethnic Studies                   X22  Roman Catholic                   Y50 Cemeteries
Code                                 V34  Urban Studies                    X30  Judaism                          Y99 Mutual & Membership Benefit 
                                                                                                                     N.E.C.
U01  Alliances & Advocacy            V35  International Studies            X40  Islam
U02  Management & Technical          V36  Gerontology                      X50  Buddhism
     Assistance

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