Beginning Jan. 3, 2022, taxpayers must submit their applications for recognition of exemption on Form 1024 electronically at pay.gov.
The IRS will provide a 90-day grace period during which it will continue to accept paper versions of Form 1024 and letter applications.
Organizations requesting determinations under Section 521 are now also able to use the electronic Form 1024 instead of Form 1028. Read more.