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Form 1024 must be submitted electronically through Pay.gov. You can access the most recent version of the form at Pay.gov. Go to www.irs.gov/Form1024 for more information.
As of January 4, 2021, the IRS requires that Form 1024-A applications for recognition of exemption be submitted electronically online at Pay.gov.
Organizations must electronically file Form 1024 to apply for recognition of exemption under section 501(a) for being described in section 501(c) (other than section 501(c)(3) or (4)) or section 501(d).
Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (for charitable organizations; see instructionsPDF) Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code (instructions)PDF.
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