- Which form fits your organization
- The schedules inside Form 1024
- Do you even have to apply?
- The 27-month rule that sets your start date
- How to file on Pay.gov
- Reinstatement and leaving a group
- Getting it looked at faster
- What Schedule C asks a business league
- Where to get help
- The verdict
- Frequently asked questions
Form 1024 is the IRS application for recognition of exemption under section 501(a) for most non-charity organizations, such as business leagues and chambers of commerce, social clubs, labor and agricultural groups, cemeteries, credit unions and veterans' organizations. It's filed only online through Pay.gov with a user fee. Charities don't use it: they file Form 1023, and 501(c)(4) groups use Form 1024-A.
Everything here comes from the IRS Instructions for Form 1024 (Rev. January 2022), the current version as of October 2026.
Which form fits your organization
| Organization | Form |
|---|---|
| 501(c)(3) charity | Form 1023 or Form 1023-EZ |
| 501(c)(4) social welfare organization | Form 1024-A |
| Most other 501(c) types, and section 521 farmers' cooperatives | Form 1024 |
| Central organization applying for a group exemption | Not Form 1024; see Pub. 557 |
The schedules inside Form 1024
You complete the core form plus the schedule for your subsection:
- Schedule A: 501(c)(2) and 501(c)(25) title-holding corporations or trusts
- Schedule B: 501(c)(5) labor, agricultural or horticultural organizations
- Schedule C: 501(c)(6) business leagues, chambers of commerce and similar groups
- Schedule D: 501(c)(7) social clubs
- Schedule E: 501(c)(8) or 501(c)(10) fraternal societies
- Schedule F: 501(c)(9) voluntary employees' beneficiary associations
- Schedule G: 501(c)(12) benevolent life insurance, mutual ditch or irrigation and cooperative telephone companies
- Schedule H: 501(c)(13) cemeteries and crematoria
- Schedule I: 501(c)(14) credit unions
- Schedule J: 501(c)(17) supplemental unemployment benefit trusts
- Schedule K: 501(c)(19) veterans' posts and auxiliaries
Organizations under subsections 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), (29) and 501(d), which used to send letter applications, now use the electronic Form 1024 too.
Do you even have to apply?
Some organizations aren't required to apply for exempt status at all. Many still file Form 1024 for the determination letter, because it'll bring public recognition of exempt status, possible state tax exemptions, advance assurance to donors in certain cases, and nonprofit mailing privileges.
The 27-month rule that sets your start date
Timing decides how far back your exemption reaches. If you file within 27 months after the month you were legally formed and the IRS approves, exemption runs from your formation date. File later and it'll generally start on the date you submitted Form 1024. Line 7 lets a late filer ask for an earlier date by showing it acted reasonably and in good faith, explaining why it was late, how it found out and any professional advice it relied on.
How to file on Pay.gov
- Register for a Pay.gov account, or sign in to an existing one.
- Search for "Form 1024" or "1024" and select it.
- Complete the form and the schedule for your subsection, uploading attachments such as Form 2848 if a representative is acting for you.
- Pay the user fee, which is listed in the annual revenue procedure, by bank account, credit or debit card. You can't submit without paying, and the system won't let you skip it.
- Have an authorized officer, director or trustee sign digitally at the end of Part VIII, with their title and the date.
Don't enter social security numbers anywhere on the form or attachments. Approved applications, their supporting papers and related letters are open to public inspection.
Reinstatement and leaving a group
- If your exempt status was automatically revoked for not filing a return or notice for 3 consecutive years, you reapply on Form 1024 with the user fee, even if you never applied before. Reinstatement normally dates from the application, unless you qualify for retroactive reinstatement under Rev. Proc. 2014-11.
- A subordinate under a group exemption can use Form 1024 to leave the group and get its own exemption, after telling its parent organization.
Getting it looked at faster
Applications are reviewed in the order they're received. The IRS expedites only for a compelling reason set out in writing, such as a pending grant that the organization can't continue without, disaster relief for victims of floods or hurricanes, or delays caused by an IRS error. Expedited means assigned to a specialist sooner, not approved.
What Schedule C asks a business league
Chambers of commerce and trade associations are the biggest group of Form 1024 filers, and Schedule C is where many stumble. You describe your members' common business interests and the services you provide, and you must show your purpose is improving business conditions. The instructions say that isn't shown by services that give individual members a convenience or saving, such as advertising carrying members' names, interest-free loans, exclusive franchise areas, a real estate multiple listing system or a credit reporting agency.
Schedule C also asks whether you restrict membership to one firm per trade to swap business leads, whether you market specific products or brands, and whether you limit activities to users of a specific product. Each yes needs a detailed explanation, and you'll want examples ready.
Where to get help
The IRS points applicants to IRS.gov/EO and to Pub. 557 on tax-exempt status, Pub. 598 on unrelated business income, Pub. 3079 on gaming, and Pub. 4221-NC, the compliance guide for exempt organizations other than 501(c)(3) public charities and private foundations.
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The verdict
If you're a chamber of commerce, trade association, social club or one of the other listed groups, Form 1024 on Pay.gov is your route, and the clock that matters is 27 months from formation. File inside it so your exemption reaches back to day one, and keep SSNs out of the application, because once it's approved it's public. After approval, the annual Form 990 series keeps the status alive.
Frequently asked questions
What is Form 1024?
It's the IRS application for recognition of exemption under section 501(a), used by most organizations other than 501(c)(3) charities and 501(c)(4) groups.
Can I file Form 1024 on paper?
No. Since January 2022 Form 1024 must be submitted electronically on Pay.gov, with the user fee paid at the same time.
Who uses Form 1024 instead of Form 1023?
Groups such as 501(c)(6) business leagues, 501(c)(7) social clubs, 501(c)(5) labor organizations and 501(c)(19) veterans' groups.
What is the 27-month rule for Form 1024?
If you file within 27 months after the month you were formed and are approved, your exemption is recognized from your formation date.
Is a Form 1024 application public?
Yes. Approved applications and supporting documents are subject to public disclosure, which is why SSNs must not be entered.
Do chambers of commerce use Form 1024?
Yes. Business leagues and chambers of commerce under 501(c)(6) apply on Form 1024 and complete Schedule C.
How long does a Form 1024 application take?
Applications are generally reviewed in the order they're received, and expedited review is only granted for a compelling reason set out in writing.
