1024

Application for Recognition of Exemption Under Section 501(a) or Section 521

Directory entry. Title and current location confirmed on irs.gov on 21 August 2026; the linked page is authoritative for the current revision and instructions. Filing is optional for most paragraphs, but IRC § 505 requires it of a section 501(c)(9) or (17) welfare benefit fund, and IRC § 6033(j)(2) requires it of any organisation seeking reinstatement after automatic revocation.