New procedures for section 501(c)(4) applicants | KPMG Global
Share with your friends

Rev. Proc. 2018-10: New procedures for section 501(c)(4) applicants

New procedures for section 501(c)(4) applicants

The IRS today released an advance version of Rev. Proc. 2018-10 that modifies the annual revenue procedure for exempt organizations determination letters—Rev. Proc. 2018-5—to reflect the recent release of a new form for social welfare organizations described in section 501(c)(4) that choose to apply for recognition of tax-exempt status.


Related content


Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code, is to be used by organizations described in section 501(c)(4) that wish to apply for recognition of exemption. The IRS released Form 1024-A on January 16, 2018. Read TaxNewsFlash-Exempt Organizations

Rev. Proc. 2018-10

Rev. Proc. 2018-10 [PDF 55 KB] makes the following conforming amendments to Rev. Proc. 2018-5:

  • Organizations seeking determination letters from the IRS for recognition of section 501(c)(4) tax-exempt status are required to submit a completed Form 1024-A.
  • Form 1024-A may be signed by an officer, a director, a trustee who is authorized to sign, or a representative authorized by a power of attorney.
  • The requirement to sign under penalty of perjury is modified to include Form 1024-A.

Revised Rev. Proc. 2018-5 makes clear that section 501(c)(4) organizations generally are not required to file Form 1024-A but may do so if they wish to receive an IRS determination letter recognizing their tax-exempt status. Rev. Proc. 2018-10 also notes that submitting a Form 1024-A does not satisfy an organization’s obligation to notify the IRS that it is operating under section 501(c)(4). Read TaxNewsFlash-Exempt Organizations

The changes in Rev. Proc. 2018-10 are effective January 16, 2018.


For more information, contact a tax professional with KPMG’s Washington National Tax practice:

Preston Quesenberry | +1 202 533 3985 | 

Randall Thomas | +1 202 533 3786 |

© 2019 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.KPMG International Cooperative (“KPMG International”) is a Swiss entity.

Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal