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Exempt Organizations User Fees
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Exempt Organizations User Fees

Internal Revenue Service user fees are summarized below:

Issue/Type of Request Office of Jurisdiction User Fee
Exemption application (Form 1023, 1024, or 1028) EO Determinations
  • Organizations with annual gross receipts < $10,000 during preceding 4 years
 $400
  • Organizations with annual gross receipts = $10,000 during preceding 4 years
 $850
  • Applications prepared using CyberAssistant software, when available later in 2010
 $200
  • Group exemption requests
 $3,000
Accounting method changes EO Technical $275
Accounting period changes $350
Qualified subsidiaries of section 501(c)(25) organizations $2,250
Letter rulings $10,000

* Note fees are subject to change and you should check www.irs.gov before moving forward.

DISCLAIMER: This information is not intended to provide legal or accounting advice, or to address specific situations. Please consult with your legal or tax advisor to supplement and verify what you learn here.

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