Form 8718 User Fee for Exempt Organization Determination Letter Re

Form

8718

User Fee for Exempt Organization
Determination Letter Request

(Rev. January 2010)

䊳

For
IRS
Use
Only

Attach this form to determination letter application.
(Form 8718 is NOT a determination letter application.)

Department of the Treasury
Internal Revenue Service

OMB No. 1545-1798
Control number

Amount paid
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

3
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 䊳
Note. If you checked box 3a, you must complete the Certification below.

Fee

$400

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
b

c

䊳

Title

䊳

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
䊳
● A new organization that anticipates gross receipts averaging more than $10,000 during its first 4 years
$850
䊳 $3,000
Group exemption letters

Instructions
The law requires payment of a user fee
with each application for a determination
letter. The user fees are listed on line 3
above. For more information, see Rev.
Proc. 2009-8; 2009-1 I.R.B. 229, or latest
annual update.
Check the box or boxes on line 3 for the
type of application you are submitting. If
you check box 3a, you must complete and
sign the certification statement that
appears under line 3a.
Attach to Form 8718 a check or money
order payable to the “United States
Treasury” for the full amount of the user
fee. If you do not include the full amount,
your application will be returned. Attach
Form 8718 to your determination letter
application.
Generally, the user fee will be refunded
only if the Internal Revenue Service
declines to issue a determination.

Where To File
Send the determination letter application
and Form 8718 to:

Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192

Who Should File
Organizations applying for federal income
tax exemption, other than Form 1023 filers.
Organizations submitting Form 1023
should refer to the instructions in that
application package.

Paperwork Reduction Act Notice. We ask
for the information on this form to carry out
the Internal Revenue laws of the United
States. If you want your organization to be
recognized as tax-exempt by the IRS, you
are required to give us this information. We
need it to determine whether the
organization meets the legal requirements
for tax-exempt status.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating

Cat. No. 64728Z

to a form or its instructions must be
retained as long as their contents may
become material in the administration of
any Internal Revenue law. The rules
governing the confidentiality of Form 8718
are covered in section 6104.
The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated average time
is 5 minutes. If you have comments
concerning the accuracy of this time
estimate or suggestions for making this
form simpler, we would be happy to hear
from you. You can write to the Internal
Revenue Service, Tax Products
Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224.
Do not send this form to this address.
Instead, see Where To File above.

Form

*6472801201001*

8718

(1-2010)