Organizations applying for federal income tax exemption file Form 8718 with their determination letter application to record payment of the required user fee. Current Revision Form 8718 PDF Recent Developments New Addresses for Applications for Recognition of Tax-Exempt Status -- 23-OCT-2019 Other Items You May Find Useful All Form 8718 Revisions Revenue Procedure 2018-5 Other Current Products Related Items About Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code About Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code About Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code