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User Fee for Exempt Organization OMB No. 1545-1798
Form 8718 For Control number
Determination Letter Request IRS
(Rev. March 2018) ▶ 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 Revenue Where To File You are not required to provide the
Code, unless otherwise noted. information requested on a form that is
Send the determination letter application subject to the Paperwork Reduction Act
and Form 8718 to:
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 P.O. Box 12192 to a form or its instructions must be
each application for a determination letter. Covington, KY 41012-0192 retained as long as their contents may
For more information, see Rev. Proc. become material in the administration of
2018-5, 2018-1 I.R.B. 233, or latest annual Who Should File any Internal Revenue law. The rules
update, available on IRS.gov. Organizations applying for federal income governing the confidentiality of Form 8718
Check only one box on line 1 for the type tax exemption, other than filers of Form are covered in section 6104.
of application you are submitting. Then, 1023, Application for Recognition of The time needed to complete and file
enter the appropriate user fee amount in Exemption Under Section 501(c)(3), or this form will vary depending on individual
the space provided. Form 1023-EZ (filed only electronically), circumstances. The estimated average time
Caution: The application will not be should file Form 8718. is 5 minutes. If you have suggestions for
processed without payment of the proper making this form simpler, we would be
user fee. Paperwork Reduction Act Notice. We happy to hear from you. You can send us
Attach to Form 8718 a check or money askfor the information on this form to carry comments fromIRS.gov/FormComments.
order payable to the “United States outthe Internal Revenue laws of the United Or you can send your comments to the
Treasury” for the full amount of the user States. If you want your organization to be Internal Revenue Service, Tax Forms and
fee. If you do not include the full amount, recognized as tax-exempt by the IRS, you Publications, 1111 Constitution Ave. NW,
your application will be returned. Attach are required to give us this information. We IR-6526, Washington, DC 20224. Do not
Form 8718 to your determination letter need it to determine whether the send the form to this address. Instead, see
application. organization meets the legal requirements Where To File, above.
for tax-exempt status.
Generally, the user fee will be refunded
only if the Internal Revenue Service
declines to issue a determination.
Cat. No. 64728Z Form 8718 (Rev. 3-2018)
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