Organizations who qualify must electronically file Form 1024-A at Pay.gov to apply for recognition of exemption from federal income tax under section 501(c)(4).

Before filing the form online, your organization must have an organizing document and an Employer Identification Number. (More information on organizing documents can be found in Publication 557, Tax Exempt Status for Your Organization.) To apply for an EIN, go to the Employer ID numbers page on IRS.gov. You’ll also need to create an account on Pay.gov.

When you log in to Pay.gov, conduct a search for Form 1024-A. The landing page will include instructions and links that will guide you through the filing process.

The following information is requested in your application:

  • Basic organizational information, such as name, mailing address, EIN, and list of officers and trustees
  • Organizational structure and whether it adopted bylaws
  • Detailed description of organizational activities
  • Compensation and financial arrangements
  • Prior year revenues and expenses
  • Balance sheet (assets and liabilities)
  • Effective date of exemption
  • Reinstatement clarification

This IRS video includes all the information you need to know about electronically filing Form 1024-A.