Some organizations do not have to use specific application forms. The application an organization must use is shown in the Organization Reference Chart .
When no specific application form is prescribed for an organization, application for exemption is by letter to the IRS. Send the application to the appropriate address shown on Form 8718 , User Fee for Exempt Organization Determination Letter Request. The letter must be signed by an authorized individual such as an officer of the organization or a person authorized by a power of attorney. Send the power of attorney with the application letter. The letter should also contain the name and telephone number of the person to contact. The following information must be sent with the letter.