IRS Form 1024: Applying for Other 501(c) Exemptions
IRS Form 1024 is the primary application used by organizations seeking federal tax-exempt status under Internal Revenue Code sections other than 501(c)(3) and 501(c)(4). Understanding which organizations must file this form, how the filing process works, and where it differs from related applications is essential for any group pursuing recognition under the broader 501(c) framework. Errors in form selection or incomplete submissions are among the most common reasons the IRS delays or denies determination letters for non-charitable exempt organizations.
Definition and scope
Form 1024, formally titled Application for Recognition of Exemption Under Section 501(a), is the standard IRS submission vehicle for organizations seeking exemption under a wide range of 501(c) subsections — most prominently 501(c)(2), 501(c)(5), 501(c)(6), 501(c)(7), 501(c)(8), 501(c)(9), 501(c)(10), 501(c)(12), 501(c)(13), 501(c)(15), 501(c)(17), 501(c)(19), and 501(c)(25), among others (IRS, About Form 1024).
The form does not cover 501(c)(3) organizations — those file Form 1023 or Form 1023-EZ — nor does it cover 501(c)(4) social welfare organizations, which since 2018 file the dedicated Form 1024-A. The scope of Form 1024 therefore covers a heterogeneous cluster of entity types, including labor unions, agricultural organizations, business leagues, social clubs, fraternal beneficiary societies, veterans' organizations, and title-holding corporations.
Since January 3, 2022, the IRS has required electronic filing of Form 1024 through Pay.gov; paper submissions are no longer accepted (IRS, About Form 1024). The user fee as of the schedule established in IRS Revenue Procedure 2023-5 is $600 for most filers.
A full breakdown of the subsection categories covered is available in the 501(c) subsections complete reference for organizations navigating initial classification decisions.
How it works
The Form 1024 process follows a structured sequence:
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Organizational prerequisites. The entity must be legally formed — as a corporation, trust, or association — under state law before filing. Governing documents (articles of incorporation or association, bylaws, and any trust agreements) must be attached as exhibits.
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Electronic submission. The application is submitted through Pay.gov, where the $600 user fee is collected at the time of filing.
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Part-by-part completion. Form 1024 is organized into parts covering identification information, organizational structure, narrative description of activities, financial data, and specific schedules depending on the subsection claimed. Organizations must complete the schedule corresponding to their claimed exemption — for example, Schedule B for 501(c)(5) labor/agricultural organizations, or Schedule C for 501(c)(6) business leagues.
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IRS review. The IRS Exempt Organizations Determinations unit reviews the application. Processing times vary; the IRS posts current average processing timeframes at IRS.gov/charities-non-profits. Applicants may receive requests for additional information during review.
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Determination letter issuance. Approved organizations receive a determination letter confirming their exempt status, the applicable IRC section, and any relevant conditions. Organizations that disagree with an adverse determination may appeal through the IRS Independent Office of Appeals.
The operative legal authority is 26 U.S.C. § 501(a), which grants exemption to organizations described in § 501(c), 501(d), or 501(e). The determination letter establishes recognition of exemption, not the exemption itself — an organization meeting the statutory requirements is technically exempt from the date it meets them, but recognition provides evidentiary certainty for donors, grantors, and state agencies.
Common scenarios
501(c)(6) business leagues and chambers of commerce. A chamber of commerce, trade association, or real estate board that promotes a common business line files Form 1024 with Schedule C. The primary purpose test requires that the organization serve the common business interests of the industry, not perform services for individual members. The IRS scrutinizes whether activities like lobbying and member services cross into private benefit — an issue discussed in more depth at the page on private inurement and excess benefit transactions.
501(c)(7) social clubs. A country club, golf club, or hobby organization organized for pleasure, recreation, and non-profit purposes uses Form 1024 with Schedule D. Social clubs face a distinctive limitation: at least 65% of gross receipts must come from member dues, fees, and charges (26 U.S.C. § 501(i)), and no more than 35% from non-member sources, with investment income capped within that 35% at 15%. Exceeding these thresholds triggers unrelated business income concerns covered under UBIT rules.
501(c)(19) veterans' organizations. Posts, auxiliaries, and trusts organized for veterans of the U.S. Armed Forces file Form 1024 with Schedule J. At least 75% of members must be past or present members of the U.S. Armed Forces, and at least 97.5% must be members of one of the qualifying classes defined in the statute (26 U.S.C. § 501(c)(19)).
501(c)(5) labor organizations. A labor union or agricultural organization seeking exemption files Schedule B. Activities must be directed toward improving conditions of workers or improving the grade of agricultural products, not toward private profit.
Decision boundaries
The central threshold question when selecting Form 1024 is whether the organization fits a non-(c)(3), non-(c)(4) exemption category. The decision tree branches as follows:
- If the organization is charitable, educational, religious, or scientific in primary purpose → Form 1023 or Form 1023-EZ
- If the organization is a social welfare organization under 501(c)(4) → Form 1024-A
- If the organization fits any other described 501(c) category → Form 1024
A secondary boundary governs whether formal IRS recognition is required at all. Unlike 501(c)(3) organizations with gross receipts normally exceeding $5,000 annually — who must apply for recognition — most 501(c) organizations other than 501(c)(3) are not legally required to file Form 1024 to claim exemption. Recognition is optional but strongly advisable: without a determination letter, the organization cannot be listed in IRS Tax Exempt Organization Search (IRS TEOS), and state agencies, banks, and counterparties frequently require documented IRS recognition.
The distinction between Form 1024 and Form 1023 also carries downstream consequences for donors. Contributions to 501(c)(3) organizations are generally deductible under 26 U.S.C. § 170; contributions to most 501(c)(6) and 501(c)(7) organizations are not deductible as charitable contributions, a distinction material to any fundraising strategy. Organizations uncertain about their classification should consult the types of tax-exempt organizations reference before filing.
State-level registration requirements operate independently of IRS Form 1024. Most states impose separate charitable solicitation or corporate registration obligations regardless of federal exempt status — a parallel compliance dimension addressed under state tax exemption requirements. The applying for tax-exempt status IRS overview and the /index provide entry points for organizations mapping the full federal recognition process.