| 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 |
