This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Keep a copy of the completed application form in your permanent records.
Form 1028 may be used by a farmers' cooperative to apply for recognition of exempt status under section 521. A farmers' cooperative,
as defined in
section 521, is an association of farmers, fruit growers, or persons with similar occupations that is organized and operated
on a cooperative basis.
Send the completed application, all required information, and Form 8718, User Fee for Exempt Organization Determination Letter
Request, with the
appropriate user's fee, to the address shown in the Instructions to Form 8718. Soon after we receive the application, you
will be advised of the
Internal Revenue Service's determination and of the annual returns that the organization will be required to file.
If an agent or attorney will represent the organization, you must file a power of attorney, specifically authorizing the representative
to act in
person or by correspondence. Send the power of attorney with the application when you file it. Use Form 2848, Power of Attorney
and Declaration of
Representative, or Form 8821,Tax Information Authorization, for this purpose.
Every attachment should state that it relates to Form 1028 and identify the applicable part and line item number. The attachments
should also show
the organization's name, address, and employer identification number (EIN), and be on 8½'' x 11'' paper.
In addition to the required documents and statements, include any additional information citing court decisions, rulings,
opinions, etc., that may
help to speed the processing of the application. Generally, attachments in the form of tape recordings are not accepted unless
accompanied by a
transcript.
An organization that is recognized as exempt from income tax under section 521 must file an annual return on Form 1120-C,
U.S. Income Tax Return
for Cooperative Associations. An organization will not be considered exempt, even though it operates within the provisions
of sections 521 and 1381
through 1388, unless it files this application or has previously received a ruling recognizing its exemption under section
521 of the Internal Revenue
Code of 1986 or corresponding provisions of prior law.
F. User Fees for Exempt Organization Ruling and Determination Requests
The Internal Revenue Service is required to collect a fee from any organization seeking an IRS determination of its exempt
status as an
organization described in section 521. A fee also applies to any exempt organization's request for a private letter ruling.
The nonrefundable fee must be submitted with the application or ruling request. Otherwise, the request will be returned without
any action being
taken on it.
The fees are shown in Form 8718, which is used to transmit both the appropriate fee and the application or ruling request.
User fees are subject to
change. Check our website at
www.irs.gov and type “User Fee” in the keyword box, or call Customer Account
Services at 1-877-829-5500 for current information.