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Exempt Organizations User Fees - 2014

Issue/Type of Request  Office of Jurisdiction  User Fee

Exemption application user fees

EO Determinations  
  • Organizations with annual gross receipts ≤ $10,000 during preceding 4 years (Form 1023 or Form 1024)
  • 501(c)(3) organizations with annual gross receipts  ≤$50,000 and assets ≤$250,000 (Form 1023-EZ)
  • Organizations with annual gross receipts > $10,000 during preceding 4 years (Form 1023 or Form 1024)

Group exemption requests

EO Determinations $3,000

Other 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 or notice under section 507(a)(1) or 507(b)(1)(B)


  • Other determination letters under the jurisdiction of the Determinations office
Accounting method changes (Form 3115) EO Determinations  None
Accounting period changes (Form 1128) EO Determinations  None
Canadian registered charities EO Determinations None
Confirmation of exemption (to replace lost exempt status letter, and to reflect name and address changes) EO Determinations None
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: 30-Jul-2015