Form 8718 - User Fee For Exempt Organization Determination Letter Request
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18718
User Fee for Exempt Organization
OMB No. 1545-1798
For
Determination Letter Request
Form
IRS
Control number
Use
(Rev. September 2015)
Attach this form to determination letter application.
▶
Amount paid
Only
Department of the Treasury
(Form 8718 is NOT a determination letter application.)
Internal Revenue Service
User fee screener
1 Name of organization
2 Employer Identification Number
Caution. Do not attach Form 8718 to an application for a pension plan determination letter. Use Form 8717 instead.
3
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
• A new organization that anticipates gross receipts averaging not more than $10,000 during its first 4 years
$400
▶
Note. If you checked box 3a, you must complete the Certification below.
Certification
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
.
$850
▶
c
Group exemption letters .
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$3,000
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Instructions
Internal Revenue Service
to a form or its instructions must be
P.O. Box 12192
retained as long as their contents may
The law requires payment of a user fee with
Covington, KY 41012-0192
become material in the administration of
each application for a determination letter.
any Internal Revenue law. The rules
Who Should File
The user fees are listed on line 3 above.
governing the confidentiality of Form 8718
For more information, see Rev. Proc.
are covered in section 6104.
Organizations applying for federal income
2015-8, 2015-1 I.R.B. 235, or latest annual
tax exemption, other than filers of Form
The time needed to complete and file
update.
1023, Application for Recognition of
this form will vary depending on individual
Check the box or boxes on line 3 for the
Exemption Under Section 501(c)(3), or
circumstances. The estimated average time
type of application you are submitting. If
Form 1023-EZ (filed only electronically),
is 5 minutes. If you have comments
you check box 3a, you must complete and
should file Form 8718.
concerning the accuracy of this time
sign the certification statement that
estimate or suggestions for making this
appears under line 3a.
Paperwork Reduction Act Notice. We
form simpler, we would be happy to hear
ask for the information on this form to carry
from you. You can send us comments from
Attach to Form 8718 a check or money
out the Internal Revenue laws of the United
Click on “More
order payable to the “United States
States. If you want your organization to be
Information” and then on “Give us
Treasury” for the full amount of the user
recognized as tax-exempt by the IRS, you
feedback.” Or you can send your
fee. If you do not include the full amount,
are required to give us this information. We
comments to the Internal Revenue Service,
your application will be returned. Attach
need it to determine whether the
Tax Forms and Publications, 1111
Form 8718 to your determination letter
organization meets the legal requirements
Constitution Ave. NW, IR-6526,
application.
for tax-exempt status.
Washington, DC 20224. Do not send the
Generally, the user fee will be refunded
form to this address. Instead, see Where
You are not required to provide the
only if the Internal Revenue Service
To File, above.
information requested on a form that is
declines to issue a determination.
subject to the Paperwork Reduction Act
Where To File
unless the form displays a valid OMB
control number. Books or records relating
Send the determination letter application
and Form 8718 to:
8718
Form
(Rev. 9-2015)
Cat. No. 64728Z
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