8718 User Fee for Exempt Organization Determination Letter Re

Form

8718

(Rev. November 2021)
Department of the Treasury
Internal Revenue Service

User Fee for Exempt Organization
Determination Letter Request

OMB No. 1545-0047
For
IRS
Use
Only

Attach this form to determination letter application.
(Form 8718 is NOT a determination letter application.)
▶ Go to www.irs.gov/Form8718 for the latest information.
▶

Control number
Amount paid
User fee screener

Employer Identification Number

Name of organization

Caution: Do not attach Form 8718 to an application for a pension plan determination letter. Use Form 8717 instead.
1

Type of request
a

b

Fee

Application for recognition of exemption under section 501 or under section 521 from
organizations (other than pension, profit-sharing, and stock bonus plans described in
section 401). Enter the applicable fee amount . . . . . . . . . . . . . .

▶

$

Group exemption letters

▶

$

.

.

Section references are to the Internal
Revenue Code, unless otherwise noted.

Instructions
The law requires payment of a user fee with
each application for a determination letter.
For more information, see Rev. Proc.
2021-5, 2021-1 I.R.B. 250, or latest annual
update, available on www.irs.gov.
Check only one box on line 1 for the type
of application you are submitting. Then,
enter the appropriate user fee amount in
the space provided.
Caution: The application will not be
processed without payment of the proper
user fee.
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
TE/GE Stop 31A Team 105
P.O. Box 12192
Covington, KY 41012-0192

Who Should File
Organizations applying for federal income
tax exemption, other than filers of Form
1023, Application for Recognition of
Exemption Under Section 501(c)(3) of the
Internal Revenue Code, Form 1023-EZ,
Streamlined Application for Recognition of
Exemption Under Section 501(c)(3) of the
Internal Revenue Code, or Form 1024-A,
Application for Recognition of Exemption
Under Section 501(c)(4) of the Internal
Revenue Code (all of which are filed only
electronically), should file Form 8718.
Paperwork Reduction Act Notice. We
ask for the information on this form to carry
out the Internal Revenue laws of the United
States. You are required to give us the
information. We need it to ensure that you
are complying with these laws and to allow
us to figure and collect the right amount of
tax.

Cat. No. 64728Z

.

.

.

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
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. Generally, tax
returns and return information are
confidential, as required by section 6103.
The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated burden for
tax exempt taxpayers filing this form is
approved under OMB control number
1545-0047 and is included in the estimates
shown in the instructions for their tax
exempt tax return.
If you have suggestions for making this
form simpler, we would be happy to hear
from you. You can send us comments from
www.irs.gov/FormComments. Or you can
send your comments to the Internal
Revenue Service, Tax Forms and
Publications, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not
send the form to this address. Instead, see
Where To File, above.

Form 8718 (Rev. 11-2021)