IRS Revises Form 1024: Application for Exempt Organizations

On January 3, the IRS released Revenue Procedure 2022-8, delineating revisions to Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code. 

The most notable change is in requirements surrounding the filing of the form. An organization seeking a determination letter from the IRS recognizing tax-exempt status under Sections 501(c)(2), (5), (6), (7), (8), (9), (10), (11), (12), (13), (14), (15), (16), (17), (18), (19), (21), (22), (23), (25), (26), (27), (28), (29) or § 501(d) must now submit a completed Form 1024 electronically, effective immediately. Organizations seeking a letter recognizing tax-exempt status under Section 521 may also submit electronically.

The IRS has provided a grace period for the transition and had accepted paper versions for 90 days, up until April 4. At this time, all Forms 1024 must be filed and paid for electronically at The application fee will remain $600 for 2022.

On January 20, 2020, the IRS began to require Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, to be filed electronically. Since then, the agency has noted reduced errors and improved processing time, making the complete application process for those entities seeking tax-exempt status smoother. 

With an IRS priority to continue to improve services for tax-exempt organizations, it believes transitioning the Form 1024 to electronic filing will be as beneficial to applicants as the process has been for those using Form 1023.

The Revenue Procedure also modifies which individuals or representatives (officers, directors, trustees and other officials) are authored to sign the Form 1024, eliminating the option for a paid preparer, authorized by a power of attorney, to sign on behalf of the organization.

You’ve heard our thoughts… We’d like to hear yours

The Schneider Downs Our Thoughts On blog exists to create a dialogue on issues that are important to organizations and individuals. While we enjoy sharing our ideas and insights, we’re especially interested in what you may have to say. If you have a question or a comment about this article – or any article from the Our Thoughts On blog – we hope you’ll share it with us. After all, a dialogue is an exchange of ideas, and we’d like to hear from you. Email us at [email protected].

Material discussed is meant for informational purposes only, and it is not to be construed as investment, tax, or legal advice. Please note that individual situations can vary. Therefore, this information should be relied upon when coordinated with individual professional advice.

© 2022 Schneider Downs. All rights-reserved. All content on this site is property of Schneider Downs unless otherwise noted and should not be used without written permission.

our thoughts on
Automobile, Tax BY Steven Barber
The FTC Safeguards Rules Are Extended to June 9, 2023
401(k) Plans, Tax BY Luke Dovell
Want More Money? Start Investing Early
IRS Gave the Gift of Higher Estate and Gift Tax Limits for 2023
Automobile, Tax BY Michael Conroy
Electric Vehicle Tax Credit
State Tax Considerations in a Remote Environment
Electric Vehicle Charger Tax Credit Extended and Expanded by the Inflation Reduction Act
Register to receive our weekly newsletter with our most recent columns and insights.
Have a question? Ask us!

We’d love to hear from you. Drop us a note, and we’ll respond to you as quickly as possible.

Ask us
contact us

This site uses cookies to ensure that we give you the best user experience. Cookies assist in navigation, analyzing traffic and in our marketing efforts as described in our Privacy Policy.