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This document is an application for recognition of exemption under the Internal Revenue Code, specifically for the American Civil Liberties Union, Inc., detailing the organization's activities and

How to fill out application for recognition of

How to fill out Application for Recognition of Exemption Under Section 501(c)(4) or for Determination Under Section 120

1. Obtain the application form, typically Form 1024-A, from the IRS website.
2. Read the instructions carefully to understand the requirements.
3. Fill in the organization's basic information, including name, address, and EIN.
4. Indicate whether you are seeking recognition under Section 501(c)(4) or determination under Section 120.
5. Provide a detailed description of the organization's purpose and activities.
6. Include information on governance, including the structure and leadership of the organization.
7. Attach required documentation that supports your claims, such as bylaws and financial statements.
8. Ensure all sections are completed accurately and sign the application.
9. Submit the application along with the required fee to the IRS, ensuring to keep a copy for your records.

Who needs Application for Recognition of Exemption Under Section 501(c)(4) or for Determination Under Section 120?

1. Organizations that wish to operate as a nonprofit to promote social welfare under Section 501(c)(4).
2. Organizations seeking a determination of exemption from federal income tax or to clarify tax status under Section 120.

People Also Ask about

What is exemption under section 501?

To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual.

For pdfFiller’s FAQs

What is Application for Recognition of Exemption Under Section 501(c)(4) or for Determination Under Section 120?

The Application for Recognition of Exemption Under Section 501(c)(4) is a form that organizations must submit to the IRS to obtain tax-exempt status as a social welfare organization. Section 120 typically refers to determination requests related to other specific tax-exempt classifications.

Who is required to file Application for Recognition of Exemption Under Section 501(c)(4) or for Determination Under Section 120?

Organizations that operate primarily for the promotion of social welfare are required to file this application to obtain tax-exempt status under Section 501(c)(4). Additionally, organizations that need determination under Section 120 must also file similar applications.

How to fill out Application for Recognition of Exemption Under Section 501(c)(4) or for Determination Under Section 120?

To fill out the application, organizations must complete Form 1024 and include information about their purpose, activities, governance structure, and financial data. Supporting documentation demonstrating eligibility must also be provided.

What is the purpose of Application for Recognition of Exemption Under Section 501(c)(4) or for Determination Under Section 120?

The purpose of this application is to formally request the IRS to recognize an organization's tax-exempt status under Section 501(c)(4), allowing it to operate without federal income tax and to inform the IRS of its activities and compliance with tax laws.

What information must be reported on Application for Recognition of Exemption Under Section 501(c)(4) or for Determination Under Section 120?

The application must report information including the organization's name, address, purpose, history, activities, and organizational structure. Financial statements, a narrative description of the organization’s programs, and copies of governing documents are also required.