The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Your payment must accompany your request. The IRS will not process a request unless the fee has been paid. Additional information: Form 1024 (see Form 8718 PDF for user fee information) Form 1024-A (see Form 8718 for user fee information) Return to Life Cycle of a Public Charity Return to Life Cycle of a Private Foundation Return to Life Cycle of a Social Welfare Organization Return to Life Cycle of a Labor Organization Return to Life Cycle of an Agricultural or Horticultural Organization Return to Life Cycle of a Business League (Trade Association)