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Exempt Organizations User Fees - 2012

 
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
  • Organizations applying for reinstatement of automatically revoked exempt status under transition relief granted in Notice 2011-43.
$100

Group exemption requests

EO Determinations $3,000

Miscellaneous determinations

EO Determinations

  • Advance approval of set-asides (Code section 4942(g)(2))
$1,000
  • Advance approval of voter registration activities (Code section 4945(f))

$1,000

  • Advance approval of scholarship procedures (Code section 4945(g))

$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
Letter rulings EO Technical  $10,000
Page Last Reviewed or Updated: 08-May-2014