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 Note: The form, instructions, or publication you are looking for 
 begins after this coversheet. 

 Please review the updated information below. 

Updated Information on Signing Electronically Submitted Form 1024-A 

An applicant may satisfy the electronic signature requirement for an electronically submitted 
Form 1024-A by including, in the PDF file it uploads as part of its application, a copy of the 
handwritten signature of the officer, director, trustee, or other authorized official whose name 
is typed into Part IX of the Form 1024-A on Pay.gov. 

To sign in this way, the signer should sign above their typewritten name on a copy of Part IX 
of the completed application or on a separate sheet of paper that includes the same 
information as in Part IX (name of signer, title or authority of signer, date, and penalties of 
perjury statement as set out in Part IX).

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                                                                                                              Department of the Treasury
                                                                                                              Internal Revenue Service
Instructions for Form 1024-A

(January 2021)
Application for Recognition of Exemption Under Section 501(c)(4) of the Internal 
Revenue Code

Section references are to the Internal Revenue         Phone Help                                 Overview of Organizations 
Code unless otherwise noted.
                                                       If you have questions and/or need help     Described in Section 
Contents                                       Page    completing Form 1024-A, please call 
Future Developments .        . . . . . . . . . . . 1   877-829-5500. This toll-free telephone     501(c)(4)
How To Get Forms and                                   service is available Monday through        How To Request Recognition of 
Publications .         . . . . . . . . . . . . . . 1   Friday.
                                                                                                  Tax-Exempt Status Under 
General Instructions .     . . . . . . . . . . . . 2
                                                       Email Subscription
Answers .    . . . . . . . . . . . . . . . . . . . 2                                              Section 501(c)(4)
Purpose of Form .      . . . . . . . . . . . . . . 3   The IRS provides a subscription-based      If you aren’t organized for profit and will be 
What to File .   . . . . . . . . . . . . . . . . . 3   email service for tax professionals and    operated primarily to promote social 
                                                       representatives of tax-exempt              welfare to benefit the community, you may 
When to File .   . . . . . . . . . . . . . . . . . 3   organizations. The IRS sends subscribers   qualify for exemption under section
How to File    . . . . . . . . . . . . . . . . . . 3   periodic updates regarding exempt          501(c)(4).
Filing Assistance .    . . . . . . . . . . . . . . 4   organization tax law and regulations, 
Signature Requirements .         . . . . . . . . . 4   available services, and other information. A local association of employees may 
Authorized Representative .          . . . . . . . 4   To subscribe, visit IRS.gov/Charities.     qualify for exemption under section
After You Submit Form 1024-A .           . . . . . 4                                              501(c)(4) if (1) membership is limited to 
Public Inspection .    . . . . . . . . . . . . . . 4                                              the employees of a designated person or 
Foreign Organizations .        . . . . . . . . . . 5   What’s New                                 persons in a particular municipality, and 
Specific Instructions .    . . . . . . . . . . . . 5   Organizations requesting recognition of    (2) the net earnings of the association are 
Part I  . . . . . . . . . . . . . . . . . . . . . . 6  tax-exempt status under section 501(c)(4)  devoted exclusively to charitable, 
Part II .  . . . . . . . . . . . . . . . . . . . . . 7 must complete and submit their Form        educational, or recreational purposes.
Part III . . . . . . . . . . . . . . . . . . . . . . 8 1024-A application electronically 
Part IV    . . . . . . . . . . . . . . . . . . . . . 9 (including paying the correct user fee)    Notice requirement.   Every new section 
                                                       using Pay.gov.                             501(c)(4) organization must use Form 
Part V .   . . . . . . . . . . . . . . . . . . . . 10                                             8976, Notice of Intent to Operate Under 
Part VI    . . . . . . . . . . . . . . . . . . . . 12                                             Section 501(c)(4), to provide notice to the 
Part VII .  . . . . . . . . . . . . . . . . . . .  13  How To Get Forms and                       Internal Revenue Service. You must file 
Part VIII . . . . . . . . . . . . . . . . . . . .  13                                             Form 8976 within 60 days of formation. 
                                                       Publications
Part IX    . . . . . . . . . . . . . . . . . . . . 13                                             Providing notice on Form 8976 is not a 
Upload Checklist .     . . . . . . . . . . . . .   13  Internet. You can access the IRS website   determination that the IRS recognizes you 
Appendix A: National Taxonomy of                       24 hours a day, 7 days a week, at IRS.gov  as exempt under section 501(c)(4).
Exempt Entities (NTEE)                                 to do the following.                       Optional application for recognition of 
Codes          . . . . . . . . . . . . . . . . .   15  • Download forms, instructions, and        exemption.  You may (but are not 
Note. Keep a copy of the completed Form                publications.                              required to) file Form 1024-A, Application 
1024-A and all supporting documents for                • Order IRS products online.               for Recognition of Exemption under 
your permanent records.                                • Research your tax questions online.      Section 501(c)(4), to apply for recognition 
                                                       • Search publications by topic or          of exemption from federal income tax 
                                                       keyword.                                   under section 501(c)(4).
Future Developments                                    • Use the online Internal Revenue Code, 
                                                       regulations, or other official guidance.   However, to have your tax-exempt 
For the latest information about                                                                  status reinstated after your tax-exempt 
developments related to Form 1024-A and                • View Internal Revenue Bulletins (IRBs) 
                                                       published since 1995.                      status was automatically revoked for 
its instructions, such as legislation                                                             failure to file a return or notice for 3 
enacted after they were published, go to               • Sign up at IRS.gov/Charities to receive 
                                                       local and national tax news by email.      consecutive years, you must apply to have 
IRS.gov/Form1024A.                                                                                your tax-exempt status reinstated, even if 
                                                       Tax forms and publications.   You can      you had not previously chosen to apply for 
Reminder                                               download or print all of the forms and     recognition of exemption.
Don’t include social security numbers                  publications you may need at IRS.gov/
on publicly disclosed forms.             Because       FormsPubs. Otherwise, you can go to                    Submitting Form 1024-A does not 
the IRS is required to disclose approved               IRS.gov/OrderForms to place an order       !           satisfy your requirement to file 
exemption applications and information                 and have forms mailed to you. You should   CAUTION     Form 8976.
returns, don't include social security                 receive your order within 10 business 
numbers on this form. Documents subject                days.                                      Requirements for Tax-Exempt 
to disclosure include supporting                                                                  Status Under Section 501(c)(4)
information filed with the form and                                                               To qualify for exemption under section 
correspondence with the IRS about the                                                             501(c)(4), no part of your net earnings can 
filing.                                                                                           inure to the benefit of any private 
                                                                                                  shareholder or individual. If you provide an 
                                                                                                  excess benefit to certain persons, an 
                                                                                                  excise tax may be imposed.

Dec 29, 2020                                                         Cat. No. 69752X

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Examples. Types of organizations local government to provide the only members. It also must show that it doesn't
that are considered to be social welfare retirement benefits to a class of engage in exterior maintenance of private
organizations are civic associations and employees may qualify as a social welfare homes.
volunteer fire companies. organization under section 501(c)(4). A homeowners' association that isn't
Nonprofit operation. You must submit Tax treatment of donations. exempt under section 501(c)(4) and that is
evidence that you are organized and will Contributions to civic leagues or other a condominium management association,
be operated on a nonprofit basis. section 501(c)(4) organizations generally a residential real estate management
However, such evidence, including the aren't deductible as charitable association, or a timeshare association
fact that you are organized under a state contributions for federal income tax generally can elect under the provisions of
law relating to nonprofit corporations, purposes. They may be deductible as section 528 to receive certain tax benefits
won't in itself establish a social welfare trade or business expenses, if ordinary that, in effect, permit it to exclude its
purpose. and necessary in the conduct of the exempt function income from its gross
taxpayer's business and not used for income. To elect these benefits, file a
Social welfare. To establish that you are properly completed and timely filed
political or legislative activities. Donations
operated primarily to promote social (including extensions) Form 1120-H, U.S.
to volunteer fire companies are deductible
welfare, your application must show you Income Tax Return for Homeowners
on the donor's federal income tax return,
will operate primarily to further the Associations, instead of Form 1024-A.
but only if made for exclusively public
common good and general welfare of the
purposes.
people of the community, such as by
bringing about civic betterment and social For more information on social welfare General Instructions
improvements. organizations, see Life Cycle of a Social Social security number. Don't enter
Welfare Organization.
Examples. An organization that social security numbers on this form or
restricts the use of its facilities to Specific Organizations any attachments because the IRS is
required to disclose approved exemption
employees of selected corporations and Volunteer fire companies and applications and information returns.
their guests is primarily benefiting a homeowners’ associations should include Documents subject to disclosure include
private group rather than the community. It specific information in their applications to supporting information filed with the form
therefore doesn't qualify as a section support their requests for recognition of and correspondence with the IRS related
501(c)(4) organization. Similarly, an exemption under section 501(c)(4). to the application.
organization formed to represent
member-tenants of an apartment complex Volunteer fire companies. If you wish to “You” and “us.” Throughout these
doesn't qualify, since its activities benefit obtain exemption as a volunteer fire instructions and Form 1024-A, the terms
the member-tenants and not all tenants in company or similar organization, you “you” and “your” refer to the organization
the community. However, an organization should submit evidence that your that is applying for tax-exempt status. The
formed to promote the legal rights of all members are actively engaged in terms “us” and “we” refer to the IRS.
tenants in a particular community may firefighting and similar disaster assistance,
qualify under section 501(c)(4) as a social whether you actually own the firefighting
welfare organization. equipment, and whether you provide any Answers
assistance for your members, such as Form 1024-A asks you to answer a series
Political activity. Promoting social death and medical benefits in case of of questions and provide information to
welfare doesn't include direct or indirect injury to them. If you don’t have an assist us in determining if you meet the
participation or intervention in political independent social purpose, such as requirements for tax exemption under
campaigns on behalf of or in opposition to providing recreational facilities for section 501(c)(4). Answer questions
any candidate for public office. However, if members, you may be exempt under completely. If you believe you previously
your application demonstrates you are section 501(c)(3). In this event, you may answered the question, you may refer to
organized primarily to promote social want to file Form 1023 or Form 1023-EZ, if your previous answer.
welfare, you can obtain exemption even if eligible. Your answers must provide
you participate legally in some political
activity on behalf of or in opposition to Homeowners' associations. A ! sufficient detail about your past,
candidates for public office. membership organization formed by a real CAUTION present, and planned activities to
estate developer to own and maintain demonstrate that you’re described in
Social or recreational activity. If social common green areas, streets, and section 501(c)(4). We won’t be able to
activities will be your primary purpose, you sidewalks and to enforce covenants to recognize you as tax exempt based on a
shouldn't file an application for exemption preserve the appearance of the mission statement unless you also
as a social welfare organization. However, development should show that it is describe the activities that further
you may qualify for exemption as a social operated for the benefit of all the residents accomplish your mission. We need to
club described in section 501(c)(7). See of the community. The term community understand the specific activities you
Publication 557, Tax-Exempt Status for generally refers to a geographical unit undertake to accomplish your section
Your Organization. recognizable as a governmental 501(c)(4) exempt purpose(s).
Retirement benefit program. An subdivision, unit, or district thereof.
organization established by its members Whether a particular association meets Financial data Financial data, whether
with its primary activity providing the requirement of benefiting a community budgets or actual, should be consistent
supplemental retirement benefits to its depends on the facts and circumstances with other information presented in your
members or death benefits to their of each case. Even if an area represented application. Budgeted financial data
beneficiaries doesn't qualify as an exempt by an association isn't a community, the should be prepared based on your current
social welfare organization. It may qualify association can still qualify for exemption if plans. We recognize that your actual
under another paragraph of section 501(c) its activities benefit a community. financial results may vary from the
budgeted amounts.
depending on all the facts. The association should show that
However, a nonprofit association that is areas such as roadways and park land Past, present, and planned activities.
established, maintained, and funded by a that it owns and maintains are open to the Many items on Form 1024-A are written in
general public and not just its own the present tense; however, base your

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answers on your past, present, and exemption of subordinate organizations card. You won't be able to submit Form
planned activities. on whose behalf the central organization 1024-A without paying the correct fee.
has applied. See Pub. 557 for information
Language and currency requirements. User fee amounts are listed in Rev.
on how to apply for a group exemption.
Complete Form 1024-A and attachments Proc. 2020-5, updated annually. For the
in English. Provide an English translation if Leaving a group exemption. A current Form 1024-A user fee, go to Rev.
your organizational document, bylaws, or subordinate organization under a group Proc. 2020-5, 2020-1 I.R.B. 241, at
any other attachments are in any other exemption can use Form 1024-A to leave IRS.gov/Charities-Non-Profits/User-Fees-
language. the group and obtain individual exemption. for-Tax-Exempt-and-Government-Entities-
Report financial information in U.S. If you’re a subordinate organization and Division. You can also call 877-829-5500.
dollars (specify the conversion rate used). wish to leave a group, you should notify
Combine amounts from within and outside your parent organization of your intent to What to File
the U.S. and report the totals on the leave the group ruling before filing Form All applicants must complete Parts I
financial statements. 1024-A. through IX of Form 1024-A plus any
Application for Reinstatement required attachments.
Purpose of Form of Exempt Status and Attachments to Form 1024-A
Completed Form 1024-A required to Retroactive Reinstatement A complete application will include one or
apply for recognition of section To have your tax-exempt status reinstated more documents in addition to Form
501(c)(4) exemption. Use Form 1024-A after your your tax-exempt status was 1024-A.
to apply for recognition of exemption from automatically revoked for failure to file a Pay.gov can accommodate only one
federal income tax under section return or notice for 3 consecutive years, uploaded file. Before submitting Form
501(c)(4). If approved, we’ll issue a you must apply to have your tax-exempt 1024-A, consolidate your attachments into
determination letter that describes your status reinstated. You must complete and a single PDF file. Combine your
tax-exempt status and your qualification to submit Form 1024-A and pay the attachments in the following order.
receive tax-deductible charitable appropriate user fee, even if you did not • Organizing document (required).
contributions. previously choose to apply for recognition • Amendments to your organizing
Section 501(c)(4) organizations aren’t of exemption. document in chronological order (required
required to file Form 1024-A to be
if applicable).
tax-exempt, except as described below. If your application is approved, your
However, organizations may wish to file date of reinstatement will generally be the • Bylaws or other rules of operation and
amendments (if adopted).
Form 1024-A to receive a determination filing date of the application, unless you
letter of IRS recognition of their section qualify for reinstatement of exemption • Form 2848, Power of Attorney and
Declaration of Representative (if
501(c)(4) status in order to obtain certain retroactive to your date of automatic
applicable).
incidental benefits such as: revocation. See Rev. Proc. 2014-11,
• Public recognition of tax-exempt status, 2014-03 I.R.B. 411 for details, including • Form 8821, Tax Information
Authorization (if applicable).
• Possible exemption from certain state additional requirements for retroactive
taxes, reinstatement. • Supplemental responses (if your
• Advance assurance to donors of response won't fit in the provided text
deductibility of contributions (in certain Requesting Expedited Review field) and any additional
cases), and We generally review applications for information you want to provide to support
• Nonprofit mailing privileges, etc. exemption in the order we receive them. your request (optional).
Most organizations operating We only expedite processing of an • Expedite request (optional).
TIP under section 501(c)(4) are application where a written request Put your name and EIN on each page
required to notify the IRS that they presents a compelling reason for of your supplemental response and
are operating under section 501(c)(4) processing the application ahead of identify the part and line number to which
within 60 days of formation by filing Form others. This does not mean your the information relates.
8976 (see Rev. Proc. 2016-41, 2016-30 application will be immediately approved
I.R.B. 165 at IRS.gov/irb/ or denied. Circumstances generally When to File
2016-30_IRB#RP-2016-41). This warranting expedited processing include Generally, if you file Form 1024-A within
requirement isn’t met by submitting Form the following. 27 months after the month in which you
1024-A. • A grant to the applicant is pending, and were legally formed, and we approve your
the failure to secure the grant may have an application, the effective date of
Tax benefits for certain adverse impact on the organization's recognition of your exempt status will be
TIP homeowners’ associations under ability to continue operations. your legal date of formation.
section 528 are available to • The purpose of the newly created
organizations that aren’t exempt from organization is to provide disaster relief to If you otherwise meet the requirements
federal income tax. To elect these victims of emergencies such as floods and for tax-exempt status but don’t meet the
benefits, file a properly completed and hurricanes. requirements for recognition from your
timely filed (including extensions) Form • An IRS error has caused delays in date of formation, the effective date of
1120-H, U.S. Income Tax Return for review of the application. recognition of your exempt status will be
the date you submitted Form 1024-A
Homeowners Associations, instead of User Fee
Form 1024-A.
The law requires payment of a user fee How to File
with each application. You must pay this
Group Exemption As of January 4, 2021, the IRS requires
fee through Pay.gov when you file Form that Form 1024-A applications for
Don't use Form 1024-A to apply for a 1024-A. recognition of exemption be submitted
group exemption. We may issue a group
exemption to a central organization Payments can be made directly from electronically online at Pay.gov. The IRS
recognizing, on a group basis, the your bank account or by credit or debit will provide a 90-day grace period during
which it will continue to accept paper

Instructions for Form 1024-A -3-

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versions of Form 1024-A. To submit Form          No additional information needed.        If  • All correspondence between you and 
1024-A, you must:                                our review shows that you meet the           the IRS concerning Form 1024-A, 
  1. Register for an account on                  requirements for tax-exempt status under     including Form 2848.
Pay.gov.                                         section 501(c)(4), we’ll send you a          • Your determination letter.
  2. Enter “1024-A” or “1024” in the             determination letter stating that you’re     • Annual information returns (Form 990, 
search box and select Form 1024-A.               exempt under section 501(c)(4).              990-EZ, or 990-N) including schedules, 
                                                                                              except for the names and addresses of 
  3. Complete the form.                          Additional information needed.        If we  contributors and other identifying 
                                                 can’t make a determination without more      information about contributors.
Filing Assistance                                information, we’ll write or call you. 
For help in completing this form or general      Examples of the types of questions you       Information not available for public in-
questions relating to an exempt                  may be asked are available at IRS.gov/       spection. The following items won’t be 
organization, you may access information         charities-non-profits/charitable-            open for public inspection.
on our website at IRS.gov/EO.                    organizations/exempt-organization-           • Any information relating to a trade 
                                                 sample-questions . If the additional         secret, patent, style of work, or apparatus 
  You may find the following publication         information you provide shows that you       that, if released, would adversely affect 
available on IRS.gov helpful:                    meet the requirements for exemption, we’ll   you (we must approve withholding this 
• Pub. 557, Tax-Exempt Status for Your           send you a determination letter stating that information).
Organization.                                    you’re exempt under section 501(c)(4). If    • Any other information that would 
• Pub. 598, Tax on Unrelated Business            we determine that you don’t qualify for      adversely affect national defense (we 
Income of Exempt Organizations.                  exemption, we’ll send you a letter that      must approve withholding this 
• Pub. 3079, Tax-Exempt Organizations            explains our position and your appeal        information).
and Gaming.                                      rights.                                      • User fee payment information.
• Pub. 4221-NC, Compliance Guide for                                                          • Contributors’ names and addresses 
Tax Exempt Organizations (other than             Annual Return or Notice While                and other identifying information about 
501(c)(3) Public Charities and Private           Your Application Is Pending                  contributors included with Form 990 or 
Foundation).                                     Unless you qualify for an exception from     990-EZ.
                                                 the requirement to file an annual return or    When applying for tax-exempt status, 
Signature Requirements                           notice, your filing obligations began as     you must clearly identify any information 
An officer, director, trustee, or other official soon as you were formed. If you have an      that isn’t open to public inspection by 
who is authorized to sign for the                annual information return or tax return due  marking it as “NOT SUBJECT TO PUBLIC 
organization must digitally sign Form            while your Form 1024-A is pending,           INSPECTION” and include an explanation 
1024-A at the end of Part IX. The                complete the return checking the             of why you’re asking for the information to 
signature must be accompanied by the             “Application Pending” box in the heading,    be withheld. We will decide whether to 
title or authority of the signer and the date.   Item B, and submit the return as indicated   withhold the identified information from 
                                                 in those instructions.                       public inspection.
Authorized Representative                          If you’re eligible to file a Form 990-N,   Making documents available for public 
Form 2848.  Upload a completed Form              e-Postcard, call 877-829-5500 and            inspection.  Both the organization and 
2848 if you want to authorize a                  request to be set up to allow filing of Form the IRS must make the information that is 
representative to represent you regarding        990-N (note, it takes the IRS up to 6        subject to disclosure available for public 
your application. An individual authorized       weeks to update its records before you       inspection. The public may request a copy 
by Form 2848 may not sign the application        can file your Form 990-N).                   of the information available for public 
                                                                                              inspection from us by submitting Form 
unless that person is also an officer,             You can find information on return filing  4506-A. The public may also request 
director, trustee, or other official who is      requirements and exceptions in Pubs. 557     inspection of the information or a copy of 
authorized to sign the application.              and 598 and in the instructions to the       the information directly from you.
    A Centralized Authorization File             annual returns listed in Figure 1.             You may post the documents required 
TIP (CAF) number isn’t required to be                    You may also be required to file     to be available for public inspection on 
    listed on Form 2848.                         TIP     other returns, such as               your own website. Information returns and 
                                                         employment tax returns or benefit    your exemption application materials must 
Form 8821.  Upload a completed Form              plan returns, which aren't discussed here.   be posted exactly as filed with the IRS. 
8821 if you want to authorize us to discuss                                                   You may only delete the information that 
your application with the person you have                If a Form 990-series return is due   isn't open for public inspection.
appointed on that form.                            !     while your application is pending,     If you post the documents on your 
  Form 8821 doesn’t authorize your               CAUTION complete and submit the return 
                                                                                              website, you can give any person 
appointee to advocate your position with         according to Form 990-series form's          requesting copies the website where the 
respect to the federal tax laws; to execute      instructions.                                documents may be found, but you don’t 
waivers, consents, or closing agreements;                                                     need to provide copies of the information. 
or to otherwise represent you before the                                                      However, even if these documents are 
IRS. If you want to authorize an individual      Public Inspection
                                                                                              posted on your website, you must still 
to represent you, use Form 2848.                 Information available for public in-         allow public inspection without charge at 
                                                 spection. If we approve exempt status        your main office during regular business 
After You Submit Form                            under section 501(c)(4), status, the         hours.
                                                 information that will be open for public       Documents aren't considered available 
1024-A                                           inspection includes the following.           for public inspection on a website if the 
Unless we approve a request for                  • Your complete Form 1024-A and any          otherwise disclosable information is edited 
expedited processing, we’ll assign and           supporting documents.                        or subject to editing by a third party when 
work your application in the order we 
received it.

                                                                 -4-                                    Instructions for Form 1024-A

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posted. To date, the IRS hasn’t approved Foreign Organizations Form 1024-A to apply for recognition of
any third-party websites for posting. Foreign organizations are those that were exempt status under section 501(c)(4).
See Pub. 557 for additional information created in countries other than the U.S., its Annual filing requirements for an
on public inspection requirements. territories, or its possessions. Foreign organization created in a U.S. territory or
organizations may apply for tax-exempt possession are similar to those outlined
Figure 1. 990 Series Forms filed status on income earned in the U.S. in the above for foreign organizations (see
by Exempt Organizations same way that domestic organizations Revenue Procedure 2011-15).
apply for exempt status. See Language
and currency requirements, earlier.
Type of Annual Return Who Should File Specific Instructions
Annual returns for foreign organiza-
Form 990, Return of Section 501(c)(4) tions. A foreign organization that obtains
Organization Exempt organizations exemption must file an information return
from Income Tax
annually (Form 990 or Form 990-EZ).
Form 990-EZ, Short Section 501(c)(4) However, a foreign organization may file
Form Return of organizations whose Form 990-N (e-Postcard) instead of Form
Organization Exempt gross receipts during 990 or Form 990-EZ when its gross
from Income Tax the year were less receipts from U.S. source income are
than $200,000 and
total assets at the normally $50,000 or less and it hasn't
end of the year were conducted significant activity in the U.S.
less than $500,000 See the Instructions for Form 990 and
Form 990-EZ for further information. A
Form 990-T, Exempt Section 501(c)(4) foreign organization that is subject to
Organization organizations that have
Business Income Tax gross unrelated unrelated business income tax must file
Return business income of Form 990-T.
$1,000 or more
Organizations Created in U.S.
Form 990-N Electronic Section 501(c)(4) Territories and Possessions
Notice (e-Postcard) organizations with
for Tax-Exempt gross receipts of Organizations created in possessions and
Organizations Not $50,000 or less can territories of the U.S. are generally treated
Required to File Form file a Form 990-N if as domestic organizations. If you were
990 or Form 990-EZ they choose not to created in a U. S. possession or territory,
file a Form 990 or Form you must complete all required parts of
990-EZ instead

Instructions for Form 1024-A -5-

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Part I

Part I, Line Part I, Identification of Applicant
1 Enter your complete name exactly as it appears in your organizing document, including amendments.
2 If you have an "in care of" name, enter it here; otherwise, leave this space blank.
3–9 Enter your complete address where all correspondence will be sent. If mail isn't delivered to your street address and you have a P.O. Box, list
your P.O. Box information instead of your street address. For a foreign address, enter your province or state and foreign postal code where
indicated.
10 Employer Identification Number. You must have your own EIN. Enter the 9-digit EIN the IRS assigned to you. If you don't have an EIN, you
must apply for one before submitting your application. You can find out how to apply for an EIN by visiting IRS.gov and searching for “apply for
an EIN.” You may apply for an EIN online or by fax or mail. International applicants may call 267-941-1099 (toll call).

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

CAUTION! Don’t use the EIN of a related or other organization.
11 Month Tax Year Ends. Select the month your tax year (annual accounting period) ends. Your tax year is the 12-month period on which your
annual financial records are based.

TIP Check your bylaws or other rules of operation for consistency with the tax year you enter here.
12 Person to Contact. Enter the name and title of the person you want us to contact if we need more information. The person to contact may be
an officer, director, trustee, or other individual who is permitted to speak with us according to your bylaws or other rules of operation. Your
person to contact may also be an authorized representative, such as an attorney, certified public accountant, or enrolled agent, for whom
you’re submitting a completed Form 2848 with Form 1024-A.
13 Provide a daytime telephone number for the contact listed on Line 12.
14 You may provide a fax number for the contact listed on Line 12.
15 Pay.gov will populate this field with the current user fee for filing Form 1024-A.
16 If you have a website, enter its complete web address. Also, list any websites maintained on your behalf. The information on your website
should be consistent with the information in your Form 1024-A.
17 Officers, directors, and trustees. Enter the full names, titles, and mailing addresses of your officers, directors, and/or trustees. You may use
the organization's address for mailing. If you have more than five, check the box provided to add more officer, director, and/or trustee
information.

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

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Part II

Part II, Line Part II. Organizational Structure
You must be a corporation, limited liability company, unincorporated association, or trust to be tax exempt under section 501(c)(4). Sole
proprietorships, partnerships, or loosely affiliated groups of individuals aren't eligible.
1 Type of organization and copy of organizing document. Select your type of organization and, before submitting the form, upload a copy of
your organizing document (including any amendments) as part of the required attachment.

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

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

If you formed under state statute, your articles of incorporation (and any amendments) must show certification of filing. This means your
articles show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an
exact copy of what is on file with your state.

If you don't have a copy of your articles of incorporation showing evidence of having been filed and approved by an appropriate state official,
you may submit a substitute copy of your articles of incorporation. This substitute copy may be handwritten, typed, printed, or otherwise
reproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of
the articles of incorporation and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently
govern yourself.

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

Copy of organizing document (articles of organization and operating agreement (if adopted) and any amendments). Instead of
articles of incorporation, an LLC's organizing document is its state-approved articles of organization. If it has adopted an operating agreement,
then this document is also part of its organizing document.

If you formed under state statute, your articles of organization (and any amendments) must show certification of filing. This means your articles
show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an exact
copy of what is on file with your state.

If you don't have a copy of your articles of organization showing evidence of having been filed and approved by an appropriate state official,
you may submit a substitute copy of your articles of organization. This substitute copy may be handwritten, typed, printed, or otherwise
reproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of
the articles of organization and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently
govern yourself.

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

Unincorporated Association. An unincorporated association formed under state law must have at least two members who have signed a
written document that creates an entity with a specifically defined purpose.

Copy of organizing document (articles of association or constitution and any amendments). Your organizing document must include
the name of the organization, its purpose, the date the document was adopted, and the signatures of at least two individuals.

If your copy doesn't contain the proper signatures and date of adoption, you may submit a written declaration that states your copy is a
complete and accurate copy of the signed and dated original. Your declaration should clearly indicate the original date of adoption.

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

Trust. A trust may be formed by a trust agreement or declaration of trust. A trust may also be formed through a will. Generally, a trust must be
funded with property, such as money, real estate, or personal property.

Copy of organizing document (trust agreement/declaration of trust or will and any amendments). Your trust agreement (and any
amendments) must be signed by at least one trustee.

If your trust agreement copy isn’t signed, you may submit a written declaration that states your copy is a complete and accurate copy of the
signed and dated original. Your declaration should clearly indicate the original date that it was signed.

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

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

Instructions for Form 1024-A -7-

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Part II, Line Part II. Organizational Structure
2 Formation date. The date you enter should be consistent with your organizing document.
• If you’re a corporation, enter the date that your articles of incorporation were filed and approved by the appropriate authority.
• If you're an LLC, enter the date that the appropriate authority filed your articles of organization or other organizing document.
• If you're an unincorporated association, enter the date that your organizing document was adopted by the signatures of at least two
individuals.
• If you’re a trust (other than a trust formed by a will), enter the date your trust was funded. If your trust agreement provided for any
non-charitable interests, enter the date that non-charitable interests expired. If you were formed by a will, enter the date of death or the date
any non-charitable interests expired.
3 State of formation. Enter the jurisdiction (for instance, the state or the federally recognized tribal government) under the laws of which you
were incorporated or otherwise formed. This may not be the place in which you’re physically located. For example, if you’re physically located
in New York, but incorporated under Massachusetts law, enter Massachusetts.

For purposes of completing this application, you’re formed under the laws of a foreign country if you aren't formed under the laws of the U.S.,
its territories and possessions, federally recognized Indian tribal or Alaska native governments, or the District of Columbia.
4 Bylaws are generally the internal rules and regulations of an organization. If you have bylaws, upload a current copy (including any
amendments). Bylaws don't need to be signed unless they are your organizing document as described in the instructions for Line 1 above.

Part III

Part III, Line Part III. Your Activities
REMINDER Answer all questions in this part as they pertain to your past, present, and planned activities.
1 Describe completely and in detail your past, present, and planned activities. Your narrative description of activities should be thorough and
accurate because we determine whether you qualify for 501(c)(4) exempt status based on the information in your application.

For each past, present, or planned activity, include information that answers the following questions:
• What is the activity?
• Who conducts the activity?
• What percentage of your total time is allocated to the activity? (Combined time percentages should add up to 100%)
• How is the activity funded (for example, donations, fees, etc.) and what percentage of your overall expenses is allocated to this activity?
• How does the activity further your exempt purposes?
2 National Taxonomy of Exempt Entities (NTEE) code. An NTEE code is a three-character series of letters and numbers that generally
describe a type of organization. Enter the code from the list of NTEE codes, located in the Appendix A, that best describes you. For more
information and more detailed definitions of these codes developed by the National Center for Charitable Statistics (NCCS), visit the Urban
Institute, NCCS website at nccs.urban.org.

TIP NTEE codes are also used for purposes other than identification of organizations described in section 501(c)(4). Therefore, all codes in
the list don’t necessarily correspond to a section 501(c)(4) purpose.
3 Describe any money or time (whether volunteer or paid) you spent or will spend attempting to influence the selection, nomination, election, or
appointment of any person to any federal, state, or local public office or to an office in a political organization.
4 If you (including any predecessor organization) lost your section 501(c)(3) status due to carrying on propaganda or otherwise attempting to
influence legislation or due to participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public
office, then you will not be treated as an organization described in section 501(c)(4). This rule will not apply if you were a church or
church-affiliated organization described in section 501(h)(5) in the tax year immediately preceding the tax year in which section 501(c)(3)
status was lost.
5 You are a successor to another organization if you:
• Took or will take over activities previously conducted by another organization,
• Took or will take over 25% or more of the fair market value of the net assets of another organization, or
• Were established upon the conversion of an organization from for-profit to nonprofit status.
5a A for-profit organization is one in which persons are permitted to have an ownership or partnership interest, such as corporate stock. It
includes sole proprietorships, corporations, and other entities that provide for ownership interests.
7 Indicate if you distribute, or plan to distribute, any of your property or funds (such as a distribution of profits) to your shareholders or members
8 A relationship between you and the recipient organization includes the following situations.
• You control the recipient organization, or it controls you through common officers, directors, or trustees, or through authority to approve
budgets or expenditures.
• You and the recipient organization were created at approximately the same time and by the same persons.
• You and the recipient organization operate in a coordinated manner with respect to facilities, programs, employees, or other activities.
• Persons who exercise substantial influence over you also exercise substantial influence over the recipient organization.
8a Answer “Yes” if you make grants, loans, or other distributions (such as goods) to a foreign organization.
8e-g The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions
based on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive
Orders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are
prohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated
Nationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at
treasury.gov/ofac.
9 A foreign country is a country other than the U.S., its territories and possessions, and the District of Columbia.

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Part III, Line Part III. Your Activities
9a-c The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions
based on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive
Orders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are
prohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated
Nationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at
treasury.gov/ofac.
10 Answer “Yes” if you are a membership organization formed to own and maintain common green areas, streets, and sidewalks and to enforce
covenants to preserve the appearance of a development.
11 Answer “Yes” if your membership is limited to employees of a designated person or persons in a particular municipality and your net earnings
will be devoted exclusively to charitable, educational, or recreational purposes.

Part IV

Part IV, Line Part IV. Compensation and Other Financial Arrangements
1 Answer “Yes” if you do or will pay compensation to your officers, directors, trustees, employees, members, or independent contractors.
1a A conflict of interest arises when a person in a position of authority over an organization, such as a director, officer, or manager, may benefit
personally from a decision he or she could make. Adoption of a conflict of interest policy is not required to obtain tax-exempt status. However,
by adopting a policy, you will be choosing to put in place procedures that will help you avoid the possibility that those in positions of authority
may receive an inappropriate benefit.

Reasonable compensation is the amount that would ordinarily be paid for like services by like organizations under like circumstances as of the
date the compensation arrangement is made. Establishing and documenting reasonable compensation is important because excessive
compensation may result in excise taxes on both the individual and you. In addition, excessive compensation may jeopardize your tax-exempt
status.
1b A fixed payment means a payment that is either a set dollar amount or fixed through a specific formula where the amount doesn’t depend on
discretion. For example, a base salary of $200,000 that is adjusted annually based on the increase in the Consumer Price Index is a fixed
payment.

A nonfixed payment means a payment that depends on discretion. For example, a bonus of up to $100,000 that is based on an evaluation of
performance by the governing board is a nonfixed payment because the governing body has discretion over whether the bonus is paid and the
amount of the bonus.
2 Don’t include purchases or sales of goods and services in your normal course of operations that are available to the general public under
similar terms and conditions. Answer “Yes” if any of your officers, directors, or trustees:
• Is an officer, director, or trustee in another organization to which you will purchase or sell goods, services, or assets from or to; or
• Possesses more than 35% ownership interest in any organization to which you will purchase or sell goods, services, or assets from or to.

An arm’s length standard exists where the parties have an adverse (or opposing) interest. For example, a seller wants to sell his goods at the
highest possible price, while a buyer wants to buy at the lowest possible price. These are adverse interests.

In negotiating with a person, an adverse interest is assumed if that person is otherwise unrelated to you in the sense of not being in a position
to exercise substantial influence over you or your affairs. If the person is in a position to exercise substantial influence over your affairs, then an
arm’s length standard requires additional precautions to eliminate the effect of the relationship.

Using a conflict of interest policy, information about comparable transactions between unrelated parties, and reliable methods for evaluating
the transaction, are examples of precautions that would help make the negotiation process equivalent to one between unrelated persons.

Fair market value is the price at which property or the right to use property would change hands between a willing buyer and a willing seller,
neither being under any compulsion to buy, sell, or transfer property or the right to use property, and both having reasonable knowledge of
relevant facts.
3 Answer “Yes” if any of your officers, directors, or trustees:
• Is an officer, director, or trustee in another organization that has a lease, contract, loan, or other agreement with you; or
• Possesses more than a 35% ownership interest in any organization that has a lease, contract, loan, or other agreement with you.

For example, answer “Yes,” if one of your directors is an officer for a section 501(c)(3) organization with whom you have a lease for office
space or if one of your directors owns more than 35% of the voting stock of a corporation to which you made a loan.
4 Indicate if you perform any services for any other organization or individual for which you receive a fee.
5 A joint venture is a legal agreement in which the persons jointly undertake a transaction for mutual profit. Generally, each person contributes
assets and shares risks. Like a partnership, joint ventures can involve any type of business transaction and the persons involved can be
individuals, groups of individuals, companies, or corporations.

Instructions for Form 1024-A -9-

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Part V

Part V Part V. Financial Data
A. Line A. Statement of Revenue and Expenses
You must complete the Statement of Revenue and Expenses for a total of 3 years including the current year.

Completed less than 1 year. If you existed less than 1 year, provide projections of your likely income and expenses for your current year and
next 2 years based on a reasonable and good faith estimate of your finances for a total of 3 years financial information.

Completed at least 1 year but fewer than 3. If you’ve existed for more than 1 year but fewer than 3 years, provide your actual income and
expenses for the current year and 1 year prior and projected income and expenses for next year for a total of 3 years financial information.

Completed more than 3 years. If you’ve existed more than 3 years, provide your actual income and expenses for the current year and 2
years prior for a total of 3 years financial information.

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

Preparing the statement. Prepare the statement using the method of accounting you use in keeping your books and records. Place financial
information for the year you’re filing this form in the column marked Current tax year.

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

Your financial information should reflect your activities described in this application.
1 Enter the total gifts, grants, and contributions you receive. Include items of value that you receive as gifts, grants, or contributions. Do not
include membership dues reported in line 2.
2 Enter the amount you receive from members to provide support to the organization. Do not include payments from members, or on behalf of
members, to purchase admissions, merchandise, services, or use of facilities.
3 Enter your gross income from dividends, interest, payments received on securities, loans, rents, and royalties that are held for investment
purposes.
4 Enter your net income from unrelated business activities. Unrelated business income generally is income from any trade or business activity
that is regularly carried on, not conducted with substantially all (at least 85%) volunteer labor, and not related to your exempt purposes. (You
can take this amount from Form 990-T, if filed.)

See Pub. 598 for additional information regarding unrelated business income.
5 Enter amounts any local tax authority collects from the public on your behalf.
6 Enter the value of services or facilities a governmental unit furnishes to you. Use the fair market value of the services or facilities. Don’t include
the value of services or facilities generally provided to the public without charge.
7 Enter the total income from all sources not reported on lines 1 through 6, or lines 9 and 11. Provide an itemized list showing each type and
amount of income included on this line. Also, briefly describe each type of income.
9 Enter income from activities that you conduct to further your exempt purposes (excluding amounts listed on other lines). Also, include as gross
receipts the income from activities conducted:
• Intermittently (not regularly carried on), such as an occasional auction;
• With substantially all (at least 85%) volunteer labor, such as a car wash;
• For the convenience of members, students, patients, officers, or employees, such as a parking lot for a school's students and employees; or
• With substantially all contributed merchandise, such as a thrift store.

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

Gross receipts also includes payment by a governmental unit that may be called a grant but is actually payment for a service or facility for the
use of the government payer, rather than for the direct benefit of the public.

Example. The state government gives a conservation group a grant to study the effects of a new sewage treatment plant on an ecologically
significant woodland area. Although the payment is called a grant, it is actually gross receipts that should be included on Line 9. The payment
is by a governmental unit (state) for a study for its own use, not for the direct benefit of the general public. A for-profit consulting company could
have done the study rather than by the tax-exempt conservation group.

Provide an itemized list of your gross receipts in line 24, describing the sources and amounts of income. For payments by a governmental unit,
list the payer, the purpose of the payment, and the payment amount.t.
11 Enter any net gain or loss on the sale of capital assets. Provide an itemized list by asset category (for example, real estate or securities)
showing gross sales, cost or other basis/sales expenses), and gain or loss by asset category in line 24. You may use the format in Figure 2.

Figure 2. Net Gain or Loss On Sales of Capital Assets
Categories
(A) Real Estate (B) Securities (C) Other
1. Gross Sales Price of assets
(other than inventory)
by category
2. Less: Cost or other basis and
sales expense
3. Gain or (loss). Subtract line 2
from line 1.
4. Net gain or (loss) — Add line 3 of columns (A), (B), and (C). Enter here and on Form 1024-A, Part IX-A.
Statement of Revenues and Expenses, line 11.

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

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Part V Part V. Financial Data
14 Enter the total amounts you pay out to both individuals and organizations. Provide an itemized list on line 24, identifying recipients (using letter
designations such as A, B, C, etc., for individuals) a brief description of the purposes or conditions of payments, and the amounts paid.

Maintain (but don’t submit) a list showing the names of recipients associated with each letter designation.
15 Enter total payments you make to or for the benefit of your members. Provide an itemized list in line 25, identifying recipients (using letter
designations), a brief description of the purposes or conditions of payment, and the amounts paid. Do not include any amounts reported on
line 14.

Maintain (but don’t submit) a list showing the names of recipients associated with each letter designation.
16 Enter the total amount of compensation you pay to your officers, directors, and trustees.
17 Enter the total amount of salaries you pay to employees (not reported on line 16 above).
18 Enter your total interest expense for the year. Don’t include mortgage interest treated as an occupancy expense on line 19.
19 Enter the amount you pay for the use of office space or other facilities, heat, light, power, and other utilities, outside janitorial services,
mortgage interest, real estate taxes, and similar expenses.
20 Enter the total depreciation, depletion, and similar expenses you incur.
21 Enter the total professional fees you pay. Professional fees are amounts charged by individuals and entities that aren’t your employees. They
include fees for professional fundraisers (other than fees included on line 13, above), accounting services, legal counsel, consulting services,
contract management, or any independent contractors.
22 Enter any expenses you didn’t include in the lines above, such as for program services. Provide an itemized list in line 24, showing the type
and amount of each significant expense.
B, Line B. Balance Sheet

Complete the balance sheet for your most recently completed tax year. If you haven’t completed a full tax year, use the most current
information available. Be sure to enter the year-end date for the information provided and not the date you prepare this application. Enter “0” if
a particular asset or liability doesn’t apply to you.
1 Enter your total cash in checking and savings accounts, temporary cash investments (money market funds, CDs, treasury bills, or other
obligations that mature in less than 1 year), and petty cash funds.
2 Enter your total accounts receivable that arose from the sale of goods and/or performance of services, less any reserve for bad debt.
3 Enter the amount of materials, goods, and supplies you purchased or manufactured and held to be sold or used in some future period.
4 Enter the total amount of bonds or notes you issued that will be repaid to you. Provide an itemized list in line 19 that shows the name of the
borrower (using a letter designation), the borrower’s relationship to you, a brief description of the obligation, the rate of return, the due date,
and the amount due.

Maintain (but don’t submit) a list showing the names of borrowers associated with each letter designation.
5 Enter the total fair market value of corporate stocks you hold. Provide an itemized list of your corporate stock holdings in line 19.

For stock of closely held corporations, list the name of the corporation, a brief summary of the corporation's capital structure, the number of
shares held, and their value as carried on your books. If such valuation doesn't reflect current fair market value, also include fair market value.

For stock traded on an organized exchange or in substantial quantities over the counter, the schedule should show the name of the
corporation, a description of the stock and the principal exchange on which it is traded, the number of shares held, and their value as carried
on the organization's books.
6 Enter your total amount of loans (personal and mortgage loans) receivable. Provide an itemized list that identifies each borrower name (using a
letter designation), the borrower’s relationship to you, purpose of loan, repayment terms, interest rate, and original amount of loan. Report
each loan separately, even if more than one loan was made to the same person.

Maintain (but don’t submit) a list showing the names of borrowers associated with each letter designation.
7 Enter the total book value of your other investments. Include the total book value of governmental securities (federal, state, and municipal),
buildings, and equipment held for investment purposes. Provide an itemized list in line 19 identifying and reporting the book value of each
building/item of equipment held for investment purposes.
8 Enter the total book value of buildings and equipment not held for investment purposes. This includes facilities you own and equipment you
use in conducting your exempt activities. Provide an itemized listing of these assets held at the end of the current tax year/period, including the
cost or other basis.
9 Enter the total book value of land not held for investment purposes.
10 Enter the total book value of any other category of your assets not reported on lines 1 through 9, for example, patents, copyrights, or other
intangible assets. Provide an itemized list of each assets in line 19.
12 Enter the total of accounts your accounts payable to suppliers and others, such as salaries payable, accrued payroll taxes, and interest
payable.
13 Enter the total unpaid portion of grants and contributions you committed to pay to other organizations or individuals.
14 Enter the total of your mortgages and other notes payable outstanding at the end of the current year/period. Provide an itemized list in line 19
showing each note separately and the lender's name, purpose of loan, repayment terms, interest rate, and original amount.
15 Enter the total amount of any other liabilities not reported on lines 12 through 14. Provide an itemized list in line 19 of these liabilities, including
the amounts you owe.
17 Under fund accounting, an organization segregates its assets, liabilities, and net assets into separate funds according to restrictions on the use
of certain assets. Each fund is like a separate entity in that it has a self-balancing set of accounts showing assets, liabilities, equity (fund
balance), income, and expenses. If you don’t use fund accounting, report only the net assets account balances, which include capital stock,
paid-in capital, retained earnings or accumulated income, and endowment funds.

Instructions for Form 1024-A -11-

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Part VI

Part VI, Line Part VI, Effective Date
       1      Use the formation date you listed in Part II, line 2, and the date you submit this electronic form and required user fee payment to determine 
              whether you’re submitting this application within 27 months of the end of the month in which you were formed. 
       2      Answer “Yes” if your exempt status was automatically revoked under section 6033(j)(1) for failure to file required annual returns or notices for 3 
              consecutive years and you’re applying for reinstatement. 
               
              Revenue Procedure 2014-11, 2014-3 I.R.B 411, establishes several different procedures for reinstating an organization’s exempt status 
              depending upon its size, the number of times it’s been automatically revoked, and the timeliness of filing for reinstatement. Review the revenue 
              procedure to determine which section applies to you.
       2a     Select the section of Revenue Procedure 2014-11 under which you’re applying for reinstatement.
               
              Section 4. Select this section if:
              • You were eligible to file either Form 990-EZ or Form 990-N for each of the three consecutive years that you failed to file;
              • This is the first time you have been automatically revoked pursuant to section 6033(j)(1); and
              • You’re submitting this application not later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS 
              posted your name on the Auto-Revocation List at apps.irs.gov/app/eos/.
               
              By selecting this item, you’re also attesting that your failure to file was not intentional and you have put in place procedures to file required 
              returns or notices in the future. 
               
              CAUTION! If your exempt status was automatically revoked more than once, you’re not eligible for reinstatement under Section 4; however, 
              you may apply for reinstatement under Section 5, Section 6, or Section 7.
               
              Section 5. Select this section if:
              • You are ineligible to file for reinstatement under Section 4, and
              • You’re submitting this application not later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS 
              posted your name on the Auto-Revocation List at apps.irs.gov/app/eos/.
               
              By selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have 
              put in place procedures to file required returns or notices in the future.
               
              Describe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in at 
              least 1 of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the 
              failure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices.
               
              Section 6. Select this section if:
              • You’re applying for reinstatement of your tax-exempt status more than 15 months from the later of the date of the Revocation Letter or the 
              date on which the IRS posted your name on the Revocation List Auto-Revocation List at apps.irs.gov/app/eos/.
               
              By selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have 
              put in place procedures to file required returns or notices in the future.
               
              Describe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in 
              each of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the 
              failure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices.
               
              Section 7. Select this section if you’re seeking reinstatement with an effective date of reinstatement of the date of submission of this 
              application.

                                                                       -12-                                   Instructions for Form 1024-A

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Part VII

Part VII         Part VII. Annual Filing Requirement
                 Most organizations must file an annual notice (Form 990 or 990-EZ) or notice (Form 990-N, Electronic Notice (e-Postcard)). Exceptions to this 
                 rule include certain affiliates of a governmental unit. You can find more detailed information about filing requirements and exceptions from the 
                 requirement to file in the Instructions for Form 990. 
                  
                 Unless specifically required to file Form 990 or Form 990-EZ (see the Instructions for Form 990), most organizations that normally have gross 
                 receipts of $50,000 or less may satisfy their filing obligation with the Form 990-N, Electronic Notice (e-Postcard).
                  
                 CAUTION! If you fail to file a required information return or notice for three consecutive years, your exempt status will be automatically revoked.
        1        Answer “Yes” if you’re claiming you are excepted from filing a Form 990-series return or notice and indicate the reason you believe you’re 
                 excepted from filing. See Pub. 557 and Instructions for Form 8940, Request for Miscellaneous Determination, for more information on the 
                 requirements for the various filing exceptions. 
                  
                 Provide information regarding how you meet your requested exception in your narrative description of activities or as part of an uploaded 
                 supplemental response. For example, if you’re claiming exception as an affiliate of a governmental unit based on Rev. Proc. 95-48, you must 
                 demonstrate that your bylaws or other organizational documents states that your board members were appointed by a governmental unit, an 
                 affiliate of a governmental unit, a public official acting in an official capacity, or elected by the public at large, pursuant to local statute or 
                 ordinance. Also include information demonstrating that you meet at least two (2) of the affiliation factors listed in Rev. Proc. 95-48, Section 
                 4.03 and how you meet all of the facts and circumstances detailed in Rev. Proc. 95-48, Section 4.04. 

Part VIII

Part VIII        Part VIII. Notification Requirement Under Section 506
                 Section 506 requires an organization notify the IRS of its intent to operate as a section 501(c)(4) organization. Form 8976, Notice of Intent to 
                 Operate Under Section 501(c)(4), must be submitted electronically at services.irs.gov/datamart/login.do, and requires payment of a user fee at 
                 Pay.gov. You can find more information about section 501(c)(4) notification requirements at irs.gov/form8976.
                 TIP For certain exceptions to the requirement to submit Form 8976 for organizations in existence as of July 8, 2016, see Rev. Proc. 2016-41 
                 for information regarding the timing for submitting the notification.
        1        Answer “Yes” if you submitted Form 8976 within 60 days of your formation date. If you answer “No,” explain why you did not submit the 
                 notification.

Part IX

Part IX          Part IX - Signature
                 Signature requirements. An officer, director, trustee, or other official who is authorized to sign for the organization must sign Form 1024-A. 
                 The signature must be accompanied by the title or authority of the signer and the date. 
                  
                 TIP The person signing Form 1024-A must be listed as an officer, director, or trustee within the first five entries of Part I, Line 17.

Upload Checklist

Upload checklist Upload checklist
                 Documents to upload. Check the boxes to indicate which documents are included in the file you upload with your application. 
                  
                 You must upload a copy of your organizing document and any amendments to it along with a copy of your bylaws, if adopted. The other listed 
                 documents are not required. 
                  
                 Put your name and EIN on each page of your supplemental response and identify the Part and Line number to which the information relates.
                  
                 Pay.gov can accommodate only one uploaded file. Consolidate your attachments into a single PDF file not to exceed 15MB.
                  
                 If your PDF file exceeds the 15MB limit, remove any items over the limit and contact IRS Customer Accounts Services at 877-829-5500 for 
                 assistance on how to submit the removed items.
Paperwork Reduction Act Notice.      We       You are not required to provide the                        returns and return information are 
ask for the information on this form to carry information requested on a form that is                    confidential, as required by section 6103. 
out the Internal Revenue laws of the          subject to the Paperwork Reduction Act                     However, certain returns and return 
United States. You are required to give us    unless the form displays a valid OMB                       information of tax-exempt organizations 
the information. We need it to ensure that    control number. Books or records relating                  and trusts are subject to public disclosure 
you are complying with these laws and to      to a form or its instructions must be                      and inspection, as provided by section 
allow us to figure and collect the right      retained as long as their contents may                     6104.
amount of tax.                                become material in the administration of                       The time needed to complete and file 
                                              any Internal Revenue law. Generally, tax                   this form will vary depending on individual 

Instructions for Form 1024-A                                           -13-

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circumstances. The estimated burden for      of these time estimates or suggestions for  Internal Revenue Service
tax exempt organizations filing this form is making this form simpler, we would be       Tax Forms and Publications Division
approved under OMB control number            happy to hear from you. You can send us     1111 Constitution Ave. NW, IR-6526
1545-0047 and is included in the             comments from IRS.gov/FormComments.         Washington, DC 20224
estimates shown in the instructions for      Or you can write to:
their information return.                                                               I
Comments and suggestions. If you 
have comments concerning the accuracy 

                                                           -14-                          Instructions for Form 1024-A

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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 Childrens’ 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.

                                                                        -16-

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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  Womens’ Service Clubs                Engineering                      W12  Fundraising & Fund Distribution  Y01 Alliances & Advocacy
S82  Mens’ 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  Volunteerism Promotion          V23  Behavioral Science               X05  Research Institutes & Public     Y40 Fraternal Societies
T50  Philanthropy, Charity &         V24  Political Science                     Policy Analysis                  Y41 Fraternal Beneficiary Societies
     Volunteerism 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, Voluntarism &     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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