Enlarge image
User Fee for Exempt Organization OMB No. 1545-0047
Form 8718 For Control number
Determination Letter Request IRS
(Rev. November 2021) ▶ Attach this form to determination letter application. Use Amount paid
Department of the Treasury (Form 8718 is NOT a determination letter application.) Only User fee screener
Internal Revenue Service ▶ Go to www.irs.gov/Form8718 for the latest information.
Name of organization Employer Identification Number
Caution: Do not attach Form 8718 to an application for a pension plan determination letter. Use Form 8717 instead.
1 Type of request Fee
a Application for recognition of exemption under section 501 or under section 521 from
organizations (other than pension, profit-sharing, and stock bonus plans described in
section 401). Enter the applicable fee amount . . . . . . . . . . . . . . ▶ $
b Group exemption letters . . . . . . . . . . . . . . . . . . . . . ▶ $
Section references are to the Internal Where To File You are not required to provide the
Revenue Code, unless otherwise noted. Send the determination letter application information requested on a form that is
and Form 8718 to: subject to the Paperwork Reduction Act
Instructions unless the form displays a valid OMB
Internal Revenue Service control number. Books or records relating
The law requires payment of a user fee with TE/GE Stop 31A Team 105 to a form or its instructions must be
each application for a determination letter. P.O. Box 12192 retained as long as their contents may
For more information, see Rev. Proc. Covington, KY 41012-0192 become material in the administration of
2021-5, 2021-1 I.R.B. 250, or latest annual any Internal Revenue law. Generally, tax
update, available on www.irs.gov. Who Should File returns and return information are
Check only one box on line 1 for the type Organizations applying for federal income confidential, as required by section 6103.
of application you are submitting. Then, tax exemption, other than filers of Form The time needed to complete and file
enter the appropriate user fee amount in 1023, Application for Recognition of this form will vary depending on individual
the space provided. Exemption Under Section 501(c)(3) of the circumstances. The estimated burden for
Caution: The application will not be Internal Revenue Code, Form 1023-EZ, tax exempt taxpayers filing this form is
processed without payment of the proper Streamlined Application for Recognition of approved under OMB control number
user fee. Exemption Under Section 501(c)(3) of the 1545-0047 and is included in the estimates
Internal Revenue Code, or Form 1024-A, shown in the instructions for their tax
Attach to Form 8718 a check or money Application for Recognition of Exemption exempt tax return.
order payable to the “United States Under Section 501(c)(4) of the Internal
Treasury” for the full amount of the user Revenue Code (all of which are filed only If you have suggestions for making this
fee. If you do not include the full amount, electronically), should file Form 8718. form simpler, we would be happy to hear
your application will be returned. Attach from you. You can send us comments from
Form 8718 to your determination letter Paperwork Reduction Act Notice. We www.irs.gov/FormComments. Or you can
application. ask for the information on this form to carry send your comments to the Internal
Generally, the user fee will be refunded out the Internal Revenue laws of the United Revenue Service, Tax Forms and
only if the Internal Revenue Service States. You are required to give us the Publications, 1111 Constitution Ave. NW,
declines to issue a determination. information. We need it to ensure that you IR-6526, Washington, DC 20224. Do not
are complying with these laws and to allow send the form to this address. Instead, see
us to figure and collect the right amount of Where To File, above.
tax.
Cat. No. 64728Z Form 8718 (Rev. 11-2021)