Form 8718
Form 8718
(Rev. September 2015)
Department of the Treasury
Internal Revenue Service
User Fee for Exempt Organization
Determination Letter Request
▶
Attach this form to determination letter application.
(Form 8718 is NOT a determination letter application.)
For
IRS
Use
Only
OMB No. 1545-1798
Control number
Amount paid
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
▶
$3,000
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.
2015-8, 2015-1 I.R.B. 235, 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 filers of Form
1023, Application for Recognition of
Exemption Under Section 501(c)(3), or
Form 1023-EZ (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. 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
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 send us comments from
www.irs.gov/formspubs. Click on “More
Information” and then on “Give us
feedback.” 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.
Cat. No. 64728Z
Form
8718 (Rev. 9-2015)
