Fillable Form 8718 - User Fee For Exempt Organization Determination Letter Request printable pdf download

8718

User Fee for Exempt Organization

OMB No. 1545-1798

For

Form

Determination Letter Request

IRS

Control number

(Rev. January 2010)

Use

Attach this form to determination letter application.

Amount paid

Department of the Treasury

Only

Internal Revenue Service

(Form 8718 is NOT a determination letter application.)

User fee screener

2 Employer Identification Number

1 Name of organization

Caution. Do not attach Form 8718 to an application for a pension plan determination letter. Use Form 8717 instead.

Type of request

Fee

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

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

Group exemption letters

$3,000

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

Covington, KY 41012-0192

become material in the administration of

with each application for a determination

any Internal Revenue law. The rules

Who Should File

letter. The user fees are listed on line 3

governing the confidentiality of Form 8718

above. For more information, see Rev.

are covered in section 6104.

Organizations applying for federal income

Proc. 2009-8; 2009-1 I.R.B. 229, or latest

tax exemption, other than Form 1023 filers.

The time needed to complete and file

annual update.

Organizations submitting Form 1023

this form will vary depending on individual

Check the box or boxes on line 3 for the

should refer to the instructions in that

circumstances. The estimated average time

type of application you are submitting. If

application package.

is 5 minutes. If you have comments

you check box 3a, you must complete and

concerning the accuracy of this time

sign the certification statement that

estimate or suggestions for making this

appears under line 3a.

form simpler, we would be happy to hear

Paperwork Reduction Act Notice. We ask

Attach to Form 8718 a check or money

from you. You can write to the Internal

for the information on this form to carry out

order payable to the “United States

Revenue Service, Tax Products

the Internal Revenue laws of the United

Treasury” for the full amount of the user

Coordinating Committee,

States. If you want your organization to be

fee. If you do not include the full amount,

SE:W:CAR:MP:T:T:SP, 1111 Constitution

recognized as tax-exempt by the IRS, you

your application will be returned. Attach

Ave. NW, IR-6526, Washington, DC 20224.

are required to give us this information. We

Form 8718 to your determination letter

Do not send this form to this address.

need it to determine whether the

application.

Instead, see Where To File above.

organization meets the legal requirements

Generally, the user fee will be refunded

for tax-exempt status.

only if the Internal Revenue Service

You are not required to provide the

declines to issue a determination.

information requested on a form that is

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

(1-2010)

Cat. No. 64728Z

*6472801201001*

Form 8718 - User Fee For Exempt Organization Determination Letter Request

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