Form 8718 - User Fee For Exempt Organization Determination Letter Request
ADVERTISEMENT
18718
For IRS Use Only
User Fee for Exempt Organization
Form
Determination Letter Request
Control number
(Rev. May 1993)
Attach this form to determination letter application.
Amount paid
Department of the Treasury
(Form 8718 is NOT a determination letter application.)
Internal Revenue Service
User fee screener
1 Name of organization
Caution: Do not attach Form 8718 to an application for a pension plan deter mination letter. Use For m 8717 instead.
2
Type of request.
Fee
a
Initial request for a determination letter for:
An exempt organization that has had annual gross receipts averaging not more than $10,000
during the preceding 4 years, or
$150
A new organization that anticipates gross receipts averaging not more than $10,000 during its
first 4 years.
Note: If you checked box 2a, you must complete the Certification below.
Certification. Complete if you checked box 2a above.
I certify that the annual gross receipts of
name of organization
have averaged (or are expected to average) not more than $10,000 during the preceding 4 (or the first 4) years of
operation.
Signature
Title
b
Initial request for a determination letter for:
An exempt organization that has had annual gross receipts averaging more than $10,000 during the preceding
4 years, or
A new organization that anticipates gross receipts averaging more than $10,000 during its first 4 years.
Application postmarked before July 1, 1993
$ 375
Application postmarked after June 30, 1993
$ 465
c
Private foundation that has completed a section 507 termination and seeks a determination letter that it is now
a public charity
$ 200
d
Group exemption letters
$ 500
Instructions
Form 8718 to the applicable IRS
Arizona, Colorado,
Internal Revenue Service
Kansas, Oklahoma,
EP/EO Division
address shown below. Use the address
The law requires payment of a user fee
New Mexico, Texas,
Mail Code 4950 DAL
below even if a different address
Utah, Wyoming
1100 Commerce Street
with each application for a determination
appears in another form or publication.
Dallas, TX 75242
letter. The user fees are listed in item 2
Send fee and request
Alabama, Arkansas,
Internal Revenue Service
above.
If the organization
for determination
Florida, Georgia,
EP/EO Division
Check the box in item 2 for the type
is in:
letter to:
Louisiana, Mississippi,
P.O. Box 941
of application you are submitting. If you
North Carolina, South
Atlanta, GA 30370
Carolina, Tennessee
check box 2a, you must complete and
Connecticut, Maine,
Internal Revenue Service
sign the certification statement that
Massachusetts, New
EP/EO Division
Alaska, California,
Internal Revenue Service
Hampshire, New York,
P. O. Box 1680, GPO
Hawaii, Idaho, Nevada,
EO Application
appears under line 2a.
Rhode Island, Vermont
Brooklyn, NY 11202
Oregon, Washington
EP/EO Division
Attach to Form 8718 a check or
McCaslin Industrial Park
Delaware, District of
Internal Revenue Service
money order payable to the Internal
2 Cupania Circle
Columbia, Maryland,
EP/EO Division
Monterey Park, CA
Revenue Service for the full amount of
New Jersey,
P. O. Box 17010
91754-7406
the user fee. If you do not include the
Pennsylvania, Virginia,
Baltimore, MD 21203
any U.S. possession or
Illinois, Iowa,
Internal Revenue Service
full amount, your application will be
foreign country
Minnesota, Missouri,
EP/EO Division
returned. Attach Form 8718 to your
Montana, Nebraska,
230 S. Dearborn
Indiana, Kentucky,
Internal Revenue Service
determination letter application.
North Dakota,
DPN 20-5
Michigan, Ohio,
EP/EO Division
South Dakota,
Chicago, IL 60604
To avoid delays, send the
West Virginia
P. O. Box 3159
Wisconsin
Cincinnati, OH 45201
determination letter application and
8718
Cat. No. 64728Z
Form
(Rev. 5-93)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial