OMB control number
User Fee for Exempt Organization Determination Letter Request
OMB 1545-1798 · TREAS/IRS.
OMB 1545-1798
Section 7528 of the Code directs the Secretary of the Treasury or delegate (the "Secretary") to establish a program requiring the payment of user fees for requests to the Service for letter rulings, opinion letters, determination letters, and similar requests. Form 8718, User Fee for Exempt Organization Determination Letter Request, was created as a result of The Omnibus Reconciliation Act of 1990 which requires payment of a "user fee" with each application for a determination letter. Form 8718 provides filers with the means to enclose their user fee payment and indicate what type of request they are making.
The latest form for User Fee for Exempt Organization Determination Letter Request expires 2022-03-31 and is listed under ICR 201808-1545-021.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Form 8718 User Fee for Exempt Organization Determination Letter Request | Form and Instruction |
 2018-09-25_SS_1545-1798rAB.docx | Supporting Statement A |
 User Fee for Exempt Organization Determination Letter Request |
Form and Instruction |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 201808-1545-021 | Extension without change of a currently approved collection | 2018-11-30 | Approved without change | |
| 201411-1545-024 | Revision of a currently approved collection | 2014-12-31 | Approved without change | |
| 201111-1545-001 | Extension without change of a currently approved collection | 2011-11-28 | Approved without change | |
| 200806-1545-028 | Extension without change of a currently approved collection | 2008-09-25 | Approved without change | |
| 200508-1545-004 | Extension without change of a currently approved collection | 2005-08-11 | Approved without change | |
| 200208-1545-010 | New collection (Request for a new OMB Control Number) | 2002-08-06 | Approved without change |