Form 8718

(Rev. November 2021)

Department of the Treasury 

Internal Revenue Service

User Fee for Exempt Organization 

Determination Letter Request

▶ Attach this form to determination letter application. 

(Form 8718 is NOT a determination letter application.) 

▶ Go to www.irs.gov/Form8718 for the latest information. 

For 

IRS 

Use 

Only

OMB No. 1545-0047

Control number

Amount paid

User fee screener

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 Code, unless otherwise noted.

Instructions

The law requires payment of a user fee with 

each application for a determination letter. 

For more information, see Rev. Proc. 

2021-5, 2021-1 I.R.B. 250, or latest annual 

update, available on www.irs.gov.

Check only one box on line 1 for the type 

of application you are submitting. Then, 

enter the appropriate user fee amount in 

the space provided.

Caution: The application will not be 

processed without payment of the proper 

user fee.

Attach to Form 8718 a check or money 

order payable to the “United States 

Treasury” for the full amount of the user 

fee. If you do not include the full amount, 

your application will be returned. Attach 

Form 8718 to your determination letter 

application.

Generally, the user fee will be refunded 

only if the Internal Revenue Service 

declines to issue a determination.

Where To File

Send the determination letter application 

and Form 8718 to:

Internal Revenue Service 

TE/GE Stop 31A Team 105 

P.O. Box 12192 

Covington, KY 41012-0192

Who Should File

Organizations applying for federal income 

tax exemption, other than filers of Form 

1023, Application for Recognition of 

Exemption Under Section 501(c)(3) of the 

Internal Revenue Code, Form 1023-EZ, 

Streamlined Application for Recognition of 

Exemption Under Section 501(c)(3) of the 

Internal Revenue Code, or Form 1024-A, 

Application for Recognition of Exemption 

Under Section 501(c)(4) of the Internal 

Revenue Code (all of which are filed only 

electronically), should file Form 8718.

Paperwork Reduction Act Notice. We 

ask for the information on this form to carry 

out the Internal Revenue laws of the United 

States. You are required to give us the 

information. We need it to ensure that you 

are complying with these laws and to allow 

us to figure and collect the right amount of 

tax.

You are not required to provide the 

information requested on a form that is 

subject to the Paperwork Reduction Act 

unless the form displays a valid OMB 

control number. Books or records relating 

to a form or its instructions must be 

retained as long as their contents may 

become material in the administration of 

any Internal Revenue law. Generally, tax 

returns and return information are 

confidential, as required by section 6103.

The time needed to complete and file 

this form will vary depending on individual 

circumstances. The estimated burden for 

tax exempt taxpayers filing this form is 

approved under OMB control number 

1545-0047 and is included in the estimates 

shown in the instructions for their tax 

exempt tax return.

If you have suggestions for making this 

form simpler, we would be happy to hear 

from you. You can send us comments from 

www.irs.gov/FormComments. Or you can 

send your comments to the Internal 

Revenue Service, Tax Forms and 

Publications, 1111 Constitution Ave. NW, 

IR-6526, Washington, DC 20224. Do not 

send the form to this address. Instead, see 

Where To File, above.

Cat. No. 64728Z Form 8718 (Rev. 11-2021)