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Form 1024 AR: What You Should Know

Gov: (Form 1024) • Section 501(c) (4) exemption application form: • Section 501(c)(3) application form: o Must be incorporated in the United States. • Have 501(c)(3) tax-exempt status for all employees. • Have an IRS exempt status determination letter. • Have an IRS Exempt Organization Identification number. • Have a certification by the Arkansas Municipal Corporation Commission (AMC) regarding the incorporation and tax status of the organization. • File annual tax returns. • Hold at least one full-time equivalent position as an officer of the organization. • The Arkansas Municipal Corporation Commission (AMC) may issue an exemption certification to a business or non-profit organization, which would be required if it were required to file a tax return as described in Part III below.

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