Recognition for nonprofits that are not charities.
Not every tax-exempt organization is a 501(c)(3) charity. Business leagues, social clubs, labor and agricultural groups, fraternal societies, and veterans organizations are exempt under other parts of 501(c), and they ask the IRS to recognize it on Form 1024. We confirm the section your organization falls under and prepare the application that earns your determination letter.
The application for every other 501(c).
Form 1024 is the Application for Recognition of Exemption under Section 501(a). It is the counterpart to the 1023, but for organizations that are exempt under a part of Section 501(c) other than 501(c)(3). That covers a wide range: business leagues and chambers of commerce, social and recreational clubs, labor and agricultural organizations, fraternal societies, and veterans groups, among others. There is one important split. A 501(c)(4) social welfare organization does not use Form 1024; it uses a closely related form, the 1024-A, and has its own upfront notice to file. We identify which section fits your organization and file accordingly.
A recognized exemption in writing.
The outcome is a determination letter confirming your section of 501(c), the document banks, sponsors, and states often ask to see.
- The correct application. Form 1024 for most non-charity 501(c) organizations, or Form 1024-A if you are a 501(c)(4).
- Your section identified. A clear determination of which part of 501(c) your activities fall under, with the narrative to support it.
- The user fee, paid correctly. The application fee submitted through Pay.gov with the filing.
- Your determination letter. The IRS recognition of your exempt status, kept with your records.
Charity, social welfare, or something else.
Three different forms handle three different families of nonprofit. Getting the section right is the whole job, because it decides which application you file.
- Business leagues, chambers of commerce, and trade associations, under 501(c)(6)
- Social and recreational clubs, under 501(c)(7)
- Labor, agricultural, and horticultural organizations, under 501(c)(5)
- Fraternal societies and veterans organizations, among other 501(c) types
- Charities, religious, and educational groups use Form 1023 for 501(c)(3)
- Social welfare organizations use Form 1024-A for 501(c)(4), plus an upfront notice
- Organizations still forming at the state level, which comes first
- Groups seeking deductible donations, which generally need 501(c)(3) status instead
Unsure whether you are a charity or another kind of nonprofit? The deductibility of donations is the usual dividing line. See how 501(c)(3) compares →
What it costs, and how it is filed.
These figures are verified against current IRS guidance. The 1024 and 1024-A are both electronic-only, and the social welfare route has an extra step that has to come first.
User fees are set by the IRS and can change. We confirm the current amount before you file.
From category to recognized.
- 1Identify your section
We review what your organization does and confirm which part of 501(c) it falls under, and whether the 1024-A route applies.
- 2Prepare the application
We complete Form 1024 or 1024-A with the narrative and financial detail the IRS expects for your type.
- 3File on Pay.gov with the fee
We submit electronically, pay the user fee, and file any upfront notice a 501(c)(4) requires.
- 4Respond and receive the letter
We handle IRS follow-up questions and deliver your determination letter once exemption is recognized.
The section you claim changes everything.
Non-charity exemptions turn on picking the right part of 501(c) and describing your activities to match. Claim the wrong one and the application stalls or the recognition does not fit. We get the classification right before we file.
We match your activities to the correct part of 501(c), including the 1024-A route for social welfare groups.
We describe your purpose the way the IRS reads it for your type, to avoid follow-up delays.
If you are a social welfare group, we file the required upfront notice so nothing is missed.
You see our price and the IRS user fee up front, kept separate. See pricing →
Around your exemption.
The application for 501(c)(3) charitable, religious, and educational groups.
Explore → Every year afterForm 990The annual return recognized organizations file to keep their status.
Explore → All in one placeNonprofit servicesFormation, exemption, and compliance for exempt organizations.
Explore → Never miss a dateCompliance calendarEvery nonprofit and tax deadline for your organization in one place.
Explore →Form 1024, answered.
How is Form 1024 different from Form 1023?
Form 1023 is for 501(c)(3) charities, where donations are tax-deductible. Form 1024 is for other 501(c) organizations, such as business leagues, social clubs, and labor groups, where exemption applies but donations are generally not deductible.
We are a social welfare organization. Do we use Form 1024?
No. A 501(c)(4) social welfare organization uses Form 1024-A, and must also file Form 8976, the Notice of Intent to Operate, through Pay.gov shortly after forming. We handle both.
How much does it cost?
The IRS user fee for Form 1024 is 600 dollars, paid on Pay.gov. That is the government fee, separate from any preparation cost.
Do we have to apply at all?
For several non-charity 501(c) types, applying is optional. Many still do, because the determination letter proves exempt status to banks, sponsors, and state agencies. A tax professional can confirm whether your specific type is required to apply.
What happens after we are recognized?
You file an annual return in the Form 990 series, the same as other exempt organizations, to keep your status in good standing.