Revenue Procedure 2021-08 makes certain modifications to Rev. Proc. 2021-5 to allow for the new electronic submission process on www.pay.gov for the Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code. It also provides a 90-day transition relief period, during which paper Form 1024-A applications will be accepted by EO Determinations.

Revenue Procedure 2021-08 will appear in IRB 2021-4, dated Jan. 25, 2021.