IRS Form 1024 Schedules A Through M

Form 1024 is not a single, universal filing. Once you complete the main form, the IRS requires you to attach the specific schedule that matches your organization's type under section 501(c). Each schedule serves as a focused questionnaire designed to confirm that your structure, activities, and finances align with the particular rules of that subsection. Getting the right schedule is crucial; filing under the wrong one can delay or even derail your application.

Below is a simplified breakdown of what each schedule covers and what the IRS looks for in plain English.

Form 1024 Schedule A – 501c4 501(c)(4) Social Welfare Organizations

This schedule applies to organizations that promote the common good and general welfare of the community rather than private interests. These include neighborhood associations, advocacy groups, and civic leagues working on issues such as safety, infrastructure, or public awareness.

The IRS expects applicants to show that their programs primarily benefit the public, not individual members. Activities like lobbying, voter education, or policy reform are acceptable if they advance community well-being, but excessive political campaigning can jeopardize exemption.

Financially, the organization must devote the majority of its resources to social welfare activities. The organization may engage in limited business or fundraising, but those efforts must support its mission rather than drive profit.

Form 1024 Schedule B – 501c5 501(c)(5) Labor, Agricultural, or Horticultural Organizations

Schedule B applies to unions, trade groups, and cooperative organizations that improve the conditions of workers or producers. The focus is on collective benefit, raising standards, wages, or safety, rather than serving any single member or employer.

To qualify, the organization must show that its activities genuinely advance labor or agricultural interests. Acceptable activities include training programs, lobbying for industry safety standards, and publishing trade bulletins. Direct financial aid to individuals or profit-sharing arrangements disqualify the group.

The IRS will review income sources and expenses closely. Member dues, industry assessments, and education programs are fine, but unrelated business income, such as selling commercial goods, can undermine the exemption.

Form 1024 Schedule C – 501c6 501(c)(6) Business Leagues, Chambers of Commerce, and Trade Associations

Schedule C is for groups that promote a common business interest, not specific companies. These organizations exist to improve industry conditions as a whole through advocacy, research, education, and standard-setting.

The IRS expects applicants to demonstrate that no part of the organization's net earnings benefits private shareholders or individuals. If a trade association markets products or provides services to specific businesses, it risks being classified as commercial.

Allowable activities include hosting conferences, publishing industry data, and lobbying for legislative or regulatory changes that affect the entire trade. Clear separation between member benefits and private business promotion is critical.

Form 1024 Schedule D – 501c7 501(c)(7) Social and Recreational Clubs

This schedule covers private membership clubs organized for pleasure, recreation, or other nonprofitable purposes. Examples include country clubs, sports clubs, and hobby groups that operate for their members' enjoyment.

To qualify, the organization must be supported primarily by membership dues. Income from non-members, such as renting facilities for public events, should be minimal. The IRS generally requires that at least 65 percent of revenue come from members.

The organization must show that its facilities and activities are restricted to members and their guests. Excessive use by the public or commercial operation of club services, like catering or retail sales, can void exemption.

Form 1024 Schedule E – 501c8 501(c)(8) and 501c10 501(c)(10) Fraternal Beneficiary and Domestic Fraternal Societies

Schedule E applies to fraternal orders and lodges that operate under a common ritual and system of membership. The distinction between (c)(8) and (c)(10) depends on whether the organization provides insurance or benefits to members.

A (c)(8) group both maintains fraternal activities and offers benefits such as life or health insurance. A (c)(10) society does not provide insurance but conducts community service or charitable projects. Both must have a ritualistic character and a formal lodge system.

The IRS expects proof of subordinate lodges, a governing constitution, and records of fraternal activities. Excessive commercial insurance operations or for-profit ventures disqualify the exemption.

Form 1024 Schedule F – 501c9 501(c)(9) Voluntary Employees' Beneficiary Associations (VEBAs)

This schedule is for employee-based associations that provide benefits like health or disability insurance to members and their dependents. These are typically employer-supported plans managed through a trust.

To qualify, participation must be limited to employees or former employees, and the benefits must be provided in accordance with a written plan. Funds cannot inure to the benefit of employers or private shareholders.

The IRS will review the trust documents, benefit plan, and funding method to ensure the association operates exclusively for the payment of legitimate employee benefits. Investment income must also be used solely for benefit-related purposes.

Form 1024 Schedule G – 501c12 501(c)(12) Cooperative Associations

Schedule G applies to cooperatives that provide utility services, such as electricity, water, or telephone, to their members at cost. These entities are owned and controlled by the members they serve.

To qualify, at least 85 percent of the income must come from members. The organization must operate on a cooperative basis, returning any surplus to members in proportion to their usage.

The IRS will examine whether non-member sales or commercial activities exceed the permitted threshold. Profit-driven operations or significant outside income can destroy cooperative status.

Form 1024 Schedule H – 501c13 501(c)(13) Cemetery Companies

Schedule H applies to nonprofit cemetery corporations organized exclusively to operate and maintain burial grounds. The organization must be owned by lot owners or operated without private profit.

The IRS expects applicants to demonstrate that perpetual care funds, plot sales, and maintenance fees are used strictly for upkeep and operations. Any dividends or profit distributions disqualify the organization.

Land speculation or resale for gain violates exemption rules. Cemetery companies must also ensure that assets are permanently dedicated to burial purposes under state law.

Form 1024 Schedule I – 501c17 501(c)(17) Supplemental Unemployment Benefit Trusts

Schedule I covers trusts established to provide supplemental unemployment or severance benefits to employees. These are not typical charities but structured employee benefit funds.

To qualify, the trust must be part of a written plan and used solely for paying benefits to eligible employees. Contributions usually come from employers, and any surplus must be used for future benefits rather than refunds.

The IRS examines the governing documents, funding methods, and benefit structure to ensure no part of the income benefits the employer or non-participating parties.

Form 1024 Schedule J – 501c19 501(c)(19) Veterans Organizations

Schedule J is for organizations of current and former members of the U.S. Armed Forces. These groups often operate posts, halls, and programs for veterans and their families.

To qualify, at least 75 percent of the members must be past or present service members, and substantially all other members must be cadets or spouses, widows, or widowers of veterans. The organization must also promote community, patriotic, or charitable activities.

The IRS will confirm that earnings are used for veteran services, scholarships, or community benefit. Personal enrichment or excessive bar or entertainment income can lead to denial.

Form 1024 Schedule K – 501c18 501(c)(18) Employee Funded Pension Trusts

This schedule applies to pension trusts established before June 25, 1959, that are funded solely by employee contributions. It is a narrow category, as few of these plans remain active today.

The trust must provide retirement benefits in accordance with a written plan. Employer contributions are not allowed, and all funds must be distributed equitably to participants or their beneficiaries.

The IRS requires documentation of the plan's formation date, structure, and benefit formula to ensure it meets historical exemption standards.

Form 1024 Schedule L – 501c20 501(c)(20) Group Legal Services Plans

501c20 501(c)(20) was repealed in 1992; existing plans now generally qualify under other subsections, but the schedule remains in historical versions of the form. In that context, schedule L is for legal service plans organized by employers, unions, or associations to provide legal assistance to members or employees. The organization must operate as a trust or nonprofit plan.

Benefits must be provided according to a written plan that covers qualified individuals. The plan cannot engage in the general practice of law or compete commercially with law firms.

The IRS looks for clear boundaries showing that the plan provides legal coverage, not legal representation for profit. Any unrelated activities must be minimal.

Form 1024 Schedule M – Miscellaneous and 501(D) Religious or Apostolic Associations

Schedule M is the catch-all for types not covered elsewhere, including 501(d) religious communal societies. These are groups that share income and property under a common religious belief system.

Members typically live and work collectively, pooling earnings and expenses. The IRS recognizes them as tax-exempt if income is distributed based on membership rather than labor performed.

Applicants must provide details about communal living arrangements, income-sharing methods, and the organization's governing rules. Failure to maintain shared ownership or religious purpose removes exemption eligibility.