IRS Creates a New Form for Organizations Seeking Recognition of Exemption Under Section 501(c)(4)

The IRS has released a new form, Form 1024-A, along with instructions, for organizations seeking recognition of exemption as a 501(c)(4). Prior to the release of the new form, 501(c)(4)s seeking recognition of exemption from the IRS filed Form 1024. The Form 1024 and instructions have also been revised to eliminate the check-off box that would indicate the organization is seeking recognition under section 501(c)(4).

Organizations other than 501(c)(3)s and 501(c)(4)s that are seeking recognition of exemption should continue to use the Form 1024. Organizations seeking 501(c)(3) status will continue to file the Form 1023 or the 1023-EZ, which is a required step to obtaining 501(c)(3) status.

Filing the new Form 1024-A is an optional step for newly organizing 501(c)(4)s. While seeking recognition of exemption is not mandated for 501(c)(4)s, some organizations prefer to have their status recognized by the IRS. Organizations intending to operate as a 501(c)(4) do have a mandated step; Form 8976–the Notice of Intent to Operate Under Section 501(c)(4)— must be filed within 60 days of formation. Form 8976 is filed electronically, along with a user fee, through the Form 8976 Electronic Registration System on the IRS website.