|
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 |
- Organizations applying for reinstatement of automatically revoked exempt status under transition relief granted in Notice 2011-43.
|
|
$100 |
|
Group exemption requests
|
EO Determinations |
$3,000 |
|
Miscellaneous determinations
|
EO Determinations
|
|
- Advance approval of set-asides (Code section 4942(g)(2))
|
|
$1,000
|
- Advance approval of voter registration activities (Code section 4945(f))
|
|
$1,000
|
- Advance approval of scholarship procedures (Code section 4945(g))
|
|
$1,000
|
- Exemption from Form 990 filing requirements
|
|
$400
|
- Advance approval of "unusual grant"
|
|
$400
|
- Determination of Type of a section 509(a)(3) organization
|
|
$400
|
- Reclassification of foundation status, including a voluntary request from a public charity for private foundation status
|
|
$400
|
- Termination of private foundation status under section 507(b)(1)(B) - advance ruling request
|
|
$400
|
- Termination of private foundation status under section 507(b)(1)(B) - 60-month period ended
|
|
$400
|
| Accounting method changes |
EO Determinations |
$275 |
| Accounting period changes |
EO Determinations |
$350 |
| Qualified subsidiaries of section 501(c)(25) organizations |
EO Technical |
$2,250 |
| Letter rulings |
EO Technical |
$10,000 |
