Part I: Identification
Name, EIN, address, contact person and telephone number, date incorporated or formed, month the annual accounting period ends, and whether federal income tax returns were filed.
1028
Application for Recognition of Exemption
- Agency
- IRS
- Revision
- Rev. September 2006
- Fillable fields
- 221
- Pages
- 6
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 1028: Application for Recognition of Exemption Under Section 521
Form 1028 is the application a farmers' cooperative may use to apply for recognition of exempt status under Internal Revenue Code section 521. The form says it is for the use of farmers', fruit growers', or like associations applying for recognition of exemption as cooperatives. The instructions define a farmers' cooperative as an association of farmers, fruit growers, or persons with similar occupations that is organized and operated on a cooperative basis.
The applicant is the cooperative, not an individual farmer. The instructions say the application is signed by an officer, a director or a person having power of attorney, and goes to the IRS with Form 8718 and the user fee. They also say an organization will not be considered exempt under section 521 unless it files this application or has previously received a ruling recognizing its exemption.
This page hosts the September 2006 revision. Its PDF opens with an update page that gives a newer mailing address. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 1028
Part II: Type of entity
A box for a corporation (articles of incorporation, bylaws) or other (constitution or articles of association, bylaws), with conformed copies of the documents attached.
Part III, lines 1 to 5: stock and voting
Shares of each class of capital stock and the dividend rate, shares owned by producers, nonproducers and current and active producers, retirement of nonproducer voting stock, voting rights, and the state's legal rate of interest.
Part III, lines 6 to 16: operations
Nonvoting preferred stock, reserves, dealings with members and nonmembers, patronage dividends, activities, distribution of proceeds, charges for supplies and equipment, membership requirements and federated cooperative questions.
Part III, lines 17 to 22: business volume
The value of products marketed and supplies bought for members, nonmembers and nonproducers for the current year and 3 prior years, business with the U.S. Government, and how net earnings were distributed.
Part IV: Financial Data
A statement of receipts and expenditures (lines 1 to 18) and balance sheets (lines 19 to 39) for the current year and each of the three immediately preceding years the organization existed.
How to fill out Form 1028
- 1
Lines 1a and 1b
Enter the name as it appears in the organizing documents, with any other operating name in parentheses. Enter the EIN. The instructions say an organization without one applies for it, for example on Form SS-4, and enters "Applied for" if it has not arrived.
- 2
Part II documents
Check the entity box and attach conformed copies of the organizing documents and bylaws. The instructions say unsigned copies need a declaration signed by an authorized officer, and no documents submitted will be returned.
- 3
Producer shares
Report shares owned by producers, nonproducers and current and active producers, and figure the percentage on line 2e. The instructions define current and active producers as patrons who market more than 50% of their products or purchase more than 50% of their supplies and equipment through the cooperative.
- 4
Lines 17 to 19
Complete these for the current year and each of the 3 preceding years. The instructions say the current year runs from the first day of the accounting period to any day within 60 days of the application date, and no current year data is needed if the application is less than 60 days into the period.
- 5
Part IV
Complete the statements for the same periods, consistent with the organization's method of accounting. Page 4 may be reproduced for each year. The instructions ask for a detailed breakdown of receipts and expenditures with no lump sums, and schedules where lines call for them.
- 6
Sign and assemble
An authorized officer, director or person with power of attorney signs under penalties of perjury. The instructions say each attachment names Form 1028, the part and line, and the organization's name, address and EIN.
Why fill Form 1028 on indox
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Where to send it, fees and records
Mailing address
The update page in the PDF gives this address for Form 1028: Internal Revenue Service, TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192.
Private delivery service
The same update page says deliveries by private delivery service go to Internal Revenue Service, 7940 Kentucky Drive, TE/GE Stop 31A Team 105, Florence, KY 41042.
Address update
The 2006 instructions point to the address in the Instructions for Form 8718. The update page says it supplements the form's instructions and that filers should rely on it for the change it describes.
Form 8718 and user fee
The application goes with Form 8718, User Fee for Exempt Organization Determination Letter Request, and the fee. The instructions say the fee is nonrefundable, and a request sent without it is returned without action.
What happens next
The instructions say the IRS will advise the organization of its determination and of the annual returns the organization will be required to file.
Keep a copy
The instructions say to keep a copy of the completed application in the organization's permanent records.
Related forms
8718
User Fee for Exempt Organization Determination Letter Request
7 fields, 1 page
1120-C
U.S. Income Tax Return for Cooperative Associations
449 fields, 5 pages
2848
Power of Attorney and Declaration of Representative
92 fields, 2 pages
8821
Tax Information Authorization
45 fields, 1 page
SS-4
Application for Employer Identification Number
89 fields, 2 pages
Who files Form 1028?
The applicant is an organization. The instructions say "Form 1028 may be used by a farmers' cooperative to apply for recognition of exempt status under section 521."
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Questions about Form 1028
Who can use Form 1028?
The instructions say a farmers' cooperative may use it to apply for recognition of exempt status under section 521. The form names farmers', fruit growers', or like associations.
Is there a user fee?
Yes. The instructions say the IRS collects a fee from any organization seeking a determination of exempt status under section 521. The fees are shown on Form 8718, and the instructions say user fees are subject to change.
How many years of data does the application ask for?
The instructions say the current year and each of the 3 immediately preceding years, or the time the organization has existed if less than 4 years. The IRS may request more years if circumstances warrant.
Are the organizing documents returned?
No. The instructions say none of the documents submitted in support of the application will be returned, so conformed copies are sent instead of originals.
Which annual return does an exempt cooperative file?
The instructions say a cooperative recognized as exempt under section 521 files Form 1120-C, U.S. Income Tax Return for Cooperative Associations.
Can a representative handle the application?
Yes, with a power of attorney sent with the application. The instructions name Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, for this purpose.