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ARTICLE · 06 MAY 2021

Form 1024-A Goes Electronic

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Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4), can now be filed electronically with the IRS. Effective January 5, 2021, applications for recognition of exemption...

United StatesTax
Elinor Ramey
Elinor Ramey
Jason Abel
Jason Abel
John Cobb
John Cobb
Caitlin R. Tharp
Caitlin R. Tharp

Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4), can now be filed electronically with the IRS. Effective January 5, 2021, applications for recognition of exemption on Form 1024-A must be submitted electronically at www.pay.gov, but the IRS will provide a 90-day grace period during which it will continue to accept paper versions of Form 1024-A. The IRS has posted revised instructions to reflect the electronic filing process, and the user fee for Form 1024-A will remain $600 for 2021. Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, moved to electronic filing as of January 31, 2020.

As discussed in our prior coverage, Form 1024-A was created as a form separate from Form 1024 as part of the PATH Act of 2015. The Form 1024-A instructions continue to note that application for recognition of exempt status under section 501(c)(4) is optional, and a 501(c)(4) entity may operate

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