2026 Local Journalism Sustainability Tax Incentive Program Application

Local Journalism Sustainability Tax Incentive Program Application
You will need to have documents prepared to upload for this application.
1. Organizational Structure disclosure entered into this template.
2. Qualified Journalist information entered into this template.
Based on information provided during the application, the Department may require:
- IRS Form 990 for the most recently completed taxable year, demonstrating coverage of local or State news as the stated mission.
- Publicly posted board of directors or governance disclosure, if available.
- Beneficial ownership information, entered into the Department’s required template.
- Publicly posted beneficial ownership disclosure, if available.
- Three (3) representative local news stories.
- Documentation demonstrating an active United States Postal Service (USPS) periodicals permit, including one or more of the following:
  
  USPS Form 3541;
  
  PS Form 3526; or
  
  A recent mailing statement or invoice demonstrating active use of the permit.
- Analytics or audience measurement report, whether digital or broadcast market, that shows at least 33% of the audience is located in Illinois.
- Financial documentation showing Gross Receipts and Total Revenue, such as an income.
- Itemized PAC or political advertising documentation, including:
  
  Name of the payer;
  
  Date of receipt;
  
  Amount received.
- Common Paymaster Attestation, if applicable, entered into the Department's required template.
- PEO agreement, if applicable.
Please reference the statutes below for defining Political Action Committees (PACs) or other entities described in Section 527 of the Internal Revenue Code.

Political organizations | Internal Revenue Service

Please reference the statutes below for defining organizations that maintain tax-exempt status under Section 501(c)(4) or Section 501(c)(6) of the Internal Revenue Code.

Section 501(c)(6) | Internal Revenue Service
Section 501(c)(4) | Internal Revenue Service

Any incomplete or deficient applications will be denied with a reason and opportunity to appeal. This will delay any approval process, so please be sure to submit a complete and accurate application.

Please note: Once you enter your email address in this report, you have the ability to scroll down to the end and select "Save" to save your report as you go along. You will then receive an email with a link to your report so you can complete.
- APPLICATION INFORMATION
- Initial ApplicationAppeal
- Please provide a detailed explanation regarding the reason for your appeal.
- LOCAL NEWS ORGANIZATION DETAILS
  
  Local News Organizations should apply at the level in which they independently meet the criteria under the definition of a Local News Organization in 35 ILCS 18/40-5.
- Local News Organization Name*
  Provide the legal name of the organization. Ensure this matches official registration or tax documents.
- FEIN*
  This should match the Local News Organization name listed above
- Website URL
- Address of the Local News Organization*
  
  Street Address
  
  Street Address Line 2
  
  CityState / Province
  
  Postal / Zip Code
- County of the Local News Organization*
  This is the county of the address of the Local News Organization.
- Print OnlyDigital Only (includes Radio, Broadcast, and TV)Hybrid (Print and Digital)
- RadioTVBroadcastDigital Publication
- YesNo
- Does the Local News Organization have at least one employee who meets ALL of the following criteria? 1) The employee is employed by the entity on a full-time basis for at least 30 hours a week; 2) The employee's job duties for the entity consist primarily of providing coverage of Illinois or local Illinois community news; 3) The employee gathers, prepares, collects, photographs, writes, edits, reports, or publishes original local or State community news for dissemination to the local or State community; AND 4) The employee lives within 50 miles of the coverage area.*
  
  YesNo
- Provide the name of an employee who meets ALL of the criteria noted immediately above.
  
  First NameLast Name
- Provide the Illinois zip code closest to the employee's residence that falls within the coverage area of the Local News Organization.
- YesNo
- *IR NOTES* (2b) - Provide a note as to why review of the application indicated the coverage zip code provided in the application was not in Illinois.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- Provide the zip code of this employee's residence.
- YesNo
- *IR NOTES* (2c) - Provide a note as to why review of the application indicated the residential zip code provided in the application was not within 50 miles of the coverage zip code.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- QUALIFIED JOURNALISTS
- Please upload the Local News Organization's completed Qualified Journalist Form.*
  
  This form must be in the format of the template provided in the instructions at the beginning of this application.
  Cancelof
- Number of qualified journalists employed by the Local News Organization on January 1 of the preceding calendar year:*
  Enter the value provided in (2)(a) of the instructions on the Qualified Journalist Form which will be attached to this application.
- Number of qualified journalists employed by the Local News Organization on January 1 of the calendar year for which this application is being submitted:*
  Enter the value provided in (2)(b) of the instructions on the Qualified Journalist Form which will be attached to this application.
- Number of qualified journalists employed and paid by the Local News Organization during the 12-month period preceding the date this application is being submitted:*
  Enter the value provided in (2)(c) of the instructions on the Qualified Journalist Form which will be attached to this application.
- *INTERNAL REVIEW* Number of qualified journalists who filled a NEW journalism position for the Local News Organization during the 12-month period preceding the date this application is being submitted.
- YesNo
- *IR NOTES* (14a) - Provide a note for the applicant detailing the discrepancy between the number of qualified journalists employed on January 1 of the preceding calendar year in the Qualified Journalist Form and in their application.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (14b) - Provide a note for the applicant detailing the discrepancy between the number of qualified journalists employed on January 1 of the calendar year for which this application is being submitted in the Qualified Journalist Form and in their application.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (14c) - Provide a note for the applicant detailing the discrepancy between the number of qualified journalists employed and paid during the 12-month period preceding the date this application is being submitted in the Qualified Journalist Form and in their application.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (14d) - Provide a note for the applicant detailing the discrepancy between the number of qualified journalists who filled a new journalism position during the 12-month period preceding the date this application is being submitted in the Qualified Journalist Form and in their application.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- PAYROLL INFORMATION
- YesNo
- Direct (IL-941) We file using the LNO Name and FEIN listed above in the application.Third Party Payroll Provider- We use a payroll provider to file our withholding on our behalfProfessional Employer Organization (PEO)Common Paymaster-as defined by the IRS
- Professional Employer Organization (PEO) Name*
- Professional Employer Organization (PEO) FEIN*
- Upload Professional Employer Organization (PEO)Agreement*
  
  Upload documentation outlining shared responsibilities for payroll, benefits, and HR compliance under a co-employment arrangement.
  Cancelof
- Common Paymaster Name*
- Common Paymaster FEIN*
- Upload Signed Attestation from the Common Paymaster*
  
  The required template can be found at the top of the page; you must obtain the signature of common paymaster and upload the signed attestation.
  Cancelof
- FINANCIAL INFORMATION
- YesNo
- Enter the dates of the Local News Organization's previous taxable year.
  MM/DD/YYYY-MM/DD/YYYY
- YesNo
- Provide the total amount of the Local News Organization's gross receipts for the previous taxable year.*
- Of the amount provided immediately above, provide the total amount of payments received from political action committees, other entities described in Section 527 of the federal Internal Revenue Code, and organizations that maintain Section 501(c)(4) or 501(c)(6) status under the federal Internal Revenue Code for the previous taxable year.*
- Of the amount provided immediately above, provide the total amount of payments which were for political advertising during the lowest unit windows and using comparable rates for the previous taxable year. *
- IR 01 Amount of payments from PACs, etc that are not for ads during lowest unit windows and using comparable rates:
- IR 02 Percentage of payments from PACs, etc that are not for ads during lowest unit windows and using comparable rates:
- Please upload the Local News Organization's Financial Statement reflecting the Gross Receipts information provided above. *
  
  Reviewers of the application will need to be able to see the value provided for the total amount of the Local News Organization's gross receipts for the previous taxable year as it is entered above.
  Cancelof
- YesNo
- *IR NOTES* (8b) - Provide a note for the applicant as to why review of the application indicated the proof provided for gross receipts was not for their previous taxable year.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (8c) - Provide a note for the applicant as to why review of the application indicated the proof provided for gross receipts was not sufficient.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- Provide the total revenue earned by the Local News Organization during the previous taxable year.*
- Of the amount provided immediately above, provide the revenue earned from political advertisements during lowest unit windows during the previous taxable year.*
- IR 03 Percentage of revenue from political advertisements during lowest unit windows:
- Please upload the Local News Organization's Financial Statement reflecting the Total Revenue information provided above. *
  
  Reviewers will need to verify that the Total Revenue of the Local News Organization for the previous taxable year, as entered above, matches the amount reported in the Financial Statement.
  Cancelof
- YesNo
- *IR NOTES* (9b) - Provide a note for the applicant as to why review of the application indicated the proof provided for revenue was not for their previous taxable year.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (9c) - Provide a note for the applicant as to why review of the application indicated the proof provided for revenue was not sufficient.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- Please upload an itemized statement showing all revenue received from Political Action Committees (PACs), Section 527 entities, or organizations with Section 501(c)(4) or 501(c)(6) tax-exempt status under the Internal Revenue Code.*
  
  Your document must include the following for each entity: Name of the organization, Date, and the Amount paid
  Cancelof
- YesNo
- *IR NOTES 72* Please provide a note as to why the applicant did not provide an itemized statement showing all revenue received from Political Action Committees (PACs), Section 527 entities, or organizations with Section 501(c)(4) or 501(c)(6) tax-exempt status under the Internal Revenue Code listing the Name of the organization, Date, and the Amount paid*
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- PUBLISHING STANDARDS
- YesNo
- YesNo
- Please upload the Local News Organization's USPS periodical permit.
  
  Acceptable documentation includes: A copy of a valid USPS Periodicals Class Mail permit (Form 3541 or PS Form 3526 or equivalent) or A recent mailing statement or invoice showing active use of the permit.
  Cancelof
- YesNo
- *IR NOTES* (3c) - Provide a note as to why review of the application indicated they did not provide a USPS periodical permit (Form 3541 or PS Form 3526 or equivalent) or A recent mailing statement or invoice showing active use of the permit)?
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (3d) - Provide a note as to why review of the application indicated the USPS periodical permit provided was invalid.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- Please provide images of three distinct stories, each published in a different month within the past 12 months, that focus on local news coverage. Ensure that the publication date is clearly visible in each image.
  
  Cancelof
- YesNo
- *IR NOTES* (3g) - Provide a note as to why review of the application indicated they did not provide three distinct stories, each published in different month within the past 12 months, that focus on local news coverage.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (3h) - Provide a note as to why review of the application indicated the publication date for each of the stories mentioned were not clearly visible in each image.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- YesNo
- Please provide analytics report detailing audience numbers broken down by state for the previous 12-month period.
  
  For e.g. a Google Analytics report for the previous 12 months broken down by state
  Cancelof
- YesNo
- *IR NOTES* (4c) Digital** Provide a note as to why review of the application indicated they did not provide an analytics report detailing audience numbers broken down by state.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (4d) Digital** Provide a note as to why review of the application indicated the analytics report did not show that they had at least 33% of its digital audience in Illinois, averaged over a 12-month period.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- Please upload Broadcast Radio Metrics demonstrating your listening audience is located in Illinois for the previous 12 months.
  
  The report can include signal coverage maps, tower contour data, Arbitron/Nielsen Audio data, market reach reports, or other audience measurement data demonstrating Illinois reach.
  Cancelof
- YesNo
- *IR NOTES 96* (4c) Radio** Provide a note as to why they did not show data showing over 33% of the coverage area in Illinois over the last 12 months
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES 98* (4d) Radio** Provide a note for the applicant as to why review of the application indicated the analytics report did not show that they had at least 33% of its digital audience in Illinois, averaged over a 12-month period.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- Please upload your broadcast audience metrics demonstrating your audience is located in Illinois for the previous 12 months.
  
  For e.g. Signal coverage maps, tower contour or radius maps, market reach or coverage reports.
  Cancelof
- YesNo
- *IR NOTES* (4c) General Broadcast** Provide a note as to why they did not provide broadcast audience metrics demonstrating the audience is located in Illinois for the previous 12 months.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (4d) General Broadcast** Provide a note as to why review of the application indicated the analytics report did not show that they had at least 33% of its digital audience in Illinois, averaged over a 12-month period.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- Please upload broadcast television metrics demonstrating that your viewing audience is located in Illinois for the previous 12 months.
  
  For e.g. Nielsen Tv ratings, DMA data, signal contour maps, market reach reports
  Cancelof
- YesNo
- *IR NOTES* (4c) TV** Provide a note as to why they did not provide Broadcast television metrics demonstrating Illinois-based viewership for the last 12 months?
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (4d) Digital** Provide a note as to why review of the application indicated the analytics report did not show that they had at least 33% of its digital audience in Illinois, averaged over a 12-month period.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- BENEFICIAL OWNERSHIP / GOVERNANCE
- Answer these questions based on the applicant listed on the application.
  - If you are applying at the legal entity/FEIN level, answer for that legal entity/FEIN.
  - If you are applying at the publication level, answer for the legal entity that owns and controls that publication.
  - DO NOT answer based on payroll processor, PEO, or common paymaster if one is used.
- For-profit entityNot-for-profit entity
- YesNo
- YesNo
- YesNo
- YesNo
- Please upload the IRS Form 990, which includes the Local News Organization's mission statement.*
  
  In the case of a 501(c)(3), has declared the coverage of local or State news as the STATED mission in its filings with the IRS.
  Cancelof
- YesNo
- *IR NOTES* (7b) - Provide a note as to why review of the application indicated the IRS Form 990 was not provided.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (7c) - Provide a note as to why review of the application indicated they did not declare the coverage of local or State news in its stated mission in its IRS Form 990.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- Print publicationWebsite
- Provide an image of the beneficial ownership disclosure, including date, in the most recent print publication.
  
  Please ensure the date of the publication is included in this image. Must have disclosed ownership details either in its print publication or on its website or, in the case of a not-for profit entity, its board of directors.
  Cancelof
- YesNo
- *IR NOTES* (6.1b) - Provide a note for the applicant as to why review of the application indicated they did not provide an image of the beneficial ownership disclosure in their most recent print publication.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (6.1c) - Provide a note for the applicant as to why review of the application indicated the beneficial ownership disclosure image did not include the date.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- Provide a screenshot of the beneficial ownership disclosure, including date, on the Local News Organization website.
  
  Please ensure the date of the screenshot is included in this image.
  Cancelof
- YesNo
- *IR NOTES* (6.1e) - Provide a note for the applicant as to why review of the application indicated they did not provide a screenshot of the beneficial ownership disclosure from their website.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- Provide the direct URL for the beneficial ownership disclosure on the Local News Organization website.
  Must have disclosed ownership details either in its print publication or on its website or, in the case of a not-for profit entity, its board of directors.
- YesNo
- *IR NOTES* (6.1f) - Provide a note for the applicant as to why review of the application indicated URL provided did not include the beneficial ownership disclosure at the time of application.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- What percentage of the beneficial ownership of the Local News Organization is owned, directly or indirectly, by a publicly traded entity?*
  Example: 24.58% should be entered as 24.58. Enter the value provided in (2)(a) of the instructions on the Beneficial Ownership Form which will be attached to this application.
- YesNo
- Please upload the Beneficial Ownership Form.*
  
  This form must be in the format of the template provided in the instructions at the beginning of this application.
  Cancelof
- YesNo
- *IR NOTES* (12 FINAL) - Provide a note for the applicant detailing the discrepancy between the percentage of their beneficial ownership owned, directly or indirectly, by a publicly traded entity, in their Beneficial Ownership Form and in their application.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (13 FINAL) - Provide a note for the applicant detailing the discrepancy between listing a private fund among its beneficial ownership in their Beneficial Ownership Form and in their application.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- Print publicationWebsite
- Provide an image of the Board of Directors disclosure, including date, in the most recent print publication.
  
  Please ensure the date of the publication is included in this image.
  Cancelof
- YesNo
- *IR NOTES* (6.2b) - Provide a note for the applicant as to why review of the application indicated they did not provide an image of the Board of Directors disclosure in their most recent print publication.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- YesNo
- *IR NOTES* (6.2c) - Provide a note for the applicant as to why review of the application indicated the Board of Directors disclosure image did not include the date.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- Provide a screenshot of the Board of Directors disclosure, including date, on the Local News Organization website.
  
  Please ensure the date of the screenshot is included in this image.
  Cancelof
- YesNo
- *IR NOTES* (6.2e) - Provide a note for the applicant as to why review of the application indicated they did not provide a screenshot of the Board of Directors disclosure from their website.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- Provide the direct URL for the Board of Directors disclosure on the Local News Organization website.
- YesNo
- *IR NOTES* (6.2f) - Provide a note for the applicant as to why review of the application indicated URL provided did not include the Board of Directors disclosure at the time of application.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- Please upload your Organizational Structure disclosure*
  
  This form must be in the format of the template provided in the instructions at the beginning of this application.
  Cancelof
- YesNo
- *IR 156 NOTES*- Provide a note as to why the Organizational Structure Disclosure was Incomplete.
  This note will be provided to the applicant in their denial. Draft this response to have enough information for it to make sense to the applicant as a standalone comment.
- CONTACT INFORMATION
- Name*
  
  First NameLast Name
- Title*
- Email*
  example@example.com
- Phone Number*
  Please enter a valid phone number.Format: (000) 000-0000.
- YesNo
- Secondary Contact Name
  
  First NameLast Name
- Secondary Contact Title
- Secondary Contact Email
  example@example.com
- Secondary Contact Phone Number
  Please enter a valid phone number.Format: (000) 000-0000.
- CERTIFICATION
- Authorized Executive Officer / Individual
- Name*
  
  First NameLast Name
- Title*
- Date*
  
  MonthDayYear
  Date
- Signature*
  
  Clear
- The Department of Commerce and Economic Opportunity (DCEO) is committed to protecting the privacy of its vendors, grantees and beneficiaries of programs and services. At times, DCEO will request social security numbers (SSNs) or other personal identifying information. Federal and state laws, rules and regulations require the collection of this information for certain purposes relating to employment and/or payments for goods and services, including, but not limited to, grants. DCEO also collects confidential information for oversight and monitoring purposes.
  
  Furnishing personal identity information, such as a social security number, is voluntary; however, failure to provide required personal identity information may prevent an individual or organization from using the services/benefits provided by DCEO as a result of state or federal laws, rules and regulations.
- Response email
  example@example.com
Should be Empty:

Local Journalism Sustainability Tax Incentive Program Application

APPLICATION INFORMATION

LOCAL NEWS ORGANIZATION DETAILS

QUALIFIED JOURNALISTS

PAYROLL INFORMATION

FINANCIAL INFORMATION

PUBLISHING STANDARDS

BENEFICIAL OWNERSHIP / GOVERNANCE

CONTACT INFORMATION

CERTIFICATION

Authorized Executive Officer / Individual