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Exempt Organizations User Fees - 2013

Issue/Type of Request  Office of Jurisdiction  User Fee

Exemption application (Form 1023, 1024, or 1028)

EO Determinations  
  • Organizations with annual gross receipts ≤ $10,000 during preceding 4 years
  $400
  • Organizations with annual gross receipts > $10,000 during preceding 4 years
  $850

Group exemption requests

EO Determinations $3,000

Miscellaneous determinations

EO Determinations

 
  • Regulations section 301.9100 relief in connection with applications for recognition of exemption
  None
  • Advance approval of set-asides (Code section 4942(g)(2))
  $1,000
 
  • Advance approval of voter registration activities (Code section 4945(f))
 

$1,000

  • Section 4945 advance approval of organization's grant making procedures (Form 8940)
  $1,000
  • Exemption from Form 990 filing requirements
  $400
 
  • Advance approval of "unusual grant"
  $400
 
  • Determination of Type of a section 509(a)(3) organization
  $400
 
  • Reclassification of foundation status, including a voluntary request from a public charity for private foundation status
 

$400

  • Termination of private foundation status under section 507(b)(1)(B) - advance ruling request
 

$400

  • Termination of private foundation status under section 507(b)(1)(B) - 60-month period ended

 

$400

Accounting method changes EO Determinations  $275
Accounting period changes EO Determinations  $350
Qualified subsidiaries of section 501(c)(25) organizations EO Technical  $2,250
Section 514(b)(3) neighborhood land use rule EO Technical None
Section 4943(c)(7) extensions of disposal period EO Technical

 

$10,000

Section 6104(d) harassment campaign letter rulings EO Technical None
Letter rulings EO Technical $10,000

 

Page Last Reviewed or Updated: 15-Jul-2014