To apply for recognition by the IRS of exempt status as an organization described in 501(c), use Form 1024, Application for Recognition of Exemption. The application must be complete and accompanied by the appropriate user fee. For more information, see Publication 557, Tax-Exempt Status for Your Organization. See Application Process for a step-by-step review of what an organization needs to know and to do in order to apply for recognition by the IRS of tax-exempt status.

The organization should also request an employer identification number, even if the organization does not have any employees. Download Form SS-4, Application for Employer Identification Number, and its related instructions to learn how to obtain an EIN. You may also obtain an EIN via telephone, by calling 1-800-829-4933, or by applying online. For more information regarding EINs, see Publication 1635, Understanding Your EIN.

Tax-exempt organizations must make their last three annual information returns and their approved application for recognition of exemption with all supporting documents available for public inspection. Pursuant to the Taxpayer Bill of Rights 2, the organization must provide copies of these documents upon request without charge (other than a reasonable fee for reproduction and copying costs). Penalties are provided for failure to comply with these requirements. For more information, see our frequently asked questions, the final regulations published in Internal Revenue Bulletin 1999-17, or download Disclosure Requirements.