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Rochester New York Form 1024: What You Should Know

Form 1024 is the primary means for organizations to identify and apply for exemption under section 501(a). To be eligible for exemption, an organization must apply for recognition of exemption under section 501(a). Organizations may apply, at any time, for recognition of exemption under section 501(a),  (Section 501(c) (1)(F)(ii) (1), (6) (1) (B) (12)). If no application is received by the tax authority before the application deadline (see § 501(c) (3) (A)), notice should be given as soon as possible explaining that there is no application. Any individual applying for recognition may also provide, upon request, any documents that would show whether the organization is qualified for exemption under section 501(a). Organizations may apply for recognition of exemption under section 501(a). See Part I of the application.

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