1028 Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code may be used by 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 Instructions to 8718 Form.