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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
  • Organizations with annual gross receipts > $10,000 during preceding 4 years

Group exemption requests

EO Determinations $3,000

Miscellaneous determinations

EO Determinations

  • Regulations section 301.9100 relief in connection with applications for recognition of exemption
  • Advance approval of set-asides (Code section 4942(g)(2))
  • Advance approval of voter registration activities (Code section 4945(f))


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


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


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



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



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


Page Last Reviewed or Updated: 08-Jul-2015