File Form 1024 if you are seeking Power of attorney. If your organization exshould follow the procedures described in this recognition of exemption under section: pects to be represented by an agent or attorney, the instructions that accompany the
501(c)(2) Title holding corporations, whether in person or by correspondence, you appropriate application forms. must file a power of attorney with your exemp-
501(c)(4) Civic leagues, social welfare or For information on section 501(c)(3) organization application specifically authorizing the ganizations, zations, go to Section 501(c)(3) Organizations agent or attorney to represent your organization.
If your organization is seeking ex-
501(c)(5) Labor, agricultural, or hortical Form 2848, Power of Attorney and Declaration emption under one of the other paragraphs of tural organizations, of Representative, can be used for this purpose.
Topics
501(c)(6) Business leagues, chambers of Non-exemption for terrorist organizations. commerce, etc., An organization that is identified or designated
501(c)(7) Social clubs, section 501(p)(2) is not eligible to apply for rec-
501(c)(8) Fraternal beneficiary societies, Application procedures that generally apognition of exemption. orders, or associations, ply to all organizations discussed in this as a terrorist organization within the meaning of User fee. The law requires the payment of a publication, including the application
501(c)(9) Voluntary employees’ beneficent fee for determination letter requests such forms;
Rulings and determination letters (appreciatory associations, as your application for recognition of tax-exempt
501(c)(10) Domestic fraternal societies, status. If you are not required to use Form 1023, als/disapprovals); orders, etc., you should use Form 8718 to figure the amount of your fee & to pay it. If you are using Form
Appeal procedures available if an adverse
501(c)(12) Benevolent life insurance as1023, user fee information is included in Part XI. determination letter is proposed; and sociations, mutual ditch or irrigation comYour payment must accompany your request. panies, mutual or cooperative telephone
Group exemption letters.
The IRS will not process a request unless the
501(c)(11), (14), (16), (18), (21), (22), (23), (26),
(27), or (28), submit a letter application with
Form 8718. See Required Inclusions for the information to include with the letter application.
Form 1028. Use Form 1028 if your organization of exemption under section 521. You must
tion is a farmers’ cooperative seeking nonrecognition also submit Form 8718.
Form 8871. Use Form 8871 if you are a politi- cal party or campaign committee for a candidate for federal, state or local office seeking to be Political Organization Income Tax Return, later. treated as tax-exempt under section 527. See Some organizations do not have to use specific application forms. The application your organization must use is specified in the chapter in this publication dealing with your kind of organization.
Form 1023. File Form 1023 if you are seeking recognition of exemption under section:
• 501(c)(3) Corporations, organized and op- erated exclusively for religious, charitable, scientific, testing for public safety, literary,
tional or international amateur sports, or or educational purposes, or to foster and prevention of cruelty for children or animals,
• 501(e) Cooperative hospital service organ
ization,
• 501(f) Cooperative service organization of
operating educational organizations,
• 501(k) Certain organizations providing child care,
• 501(n) Charitable risk pools, and
• 501(q) Credit counseling organizations.
