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IRS Form 1024 is an application used by organizations seeking recognition of exemption from federal income tax under Section 501(a) of the Internal Revenue Code. It is primarily utilized by entities that are not classified as 501(c)(3) organizations, such as social clubs, labor organizations, and other nonprofit groups, to apply for tax-exempt status. The form requires detailed information about the organization's structure, purpose, and activities to determine eligibility for tax exemption.

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