8718

User Fee for Exempt Organization Determination Letter Request

Agency
IRS
Revision
Rev. November 2021
Fillable fields
7
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8718 online
Page 1 of form 8718

Form 8718: User Fee for Exempt Organization Determination Letter Request

Form 8718, User Fee for Exempt Organization Determination Letter Request, is filed by organizations applying for federal income tax exemption. The IRS says they file it with their determination letter application to record payment of the required user fee.

The form is attached to the application and says "Form 8718 is NOT a determination letter application." The instructions say the law requires payment of a user fee with each application for a determination letter. The form does not print the fee amounts. It points to Rev. Proc. 2021-5, 2021-1 I.R.B. 250, or its latest annual update on www.irs.gov.

Filers of Forms 1023, 1023-EZ and 1024-A, which are filed only electronically, do not use it. You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Form 8718: User Fee for Exempt Organization Determination Letter Request, as printed by IRS

What's on Form 8718

Organization name and EIN

The name of the organization and its Employer Identification Number.

Pension plan caution

A caution not to attach Form 8718 to a pension plan determination letter application, with a pointer to Form 8717.

Line 1a

Application for recognition of exemption under section 501 or section 521, with a space for the applicable fee amount.

Line 1b

Group exemption letters, with its own fee space.

For IRS Use Only

A box for the control number, amount paid and user fee screener, completed by the IRS.

How to fill out Form 8718

  1. 1

    Name and EIN

    Enter the organization's name and Employer Identification Number at the top.

  2. 2

    Check one box on line 1

    The instructions say to check only one box on line 1 for the type of application being submitted.

  3. 3

    Enter the fee

    Enter the appropriate user fee amount in the space provided. The form points to Rev. Proc. 2021-5 or its latest annual update for the amounts.

  4. 4

    Attach the payment

    Attach a check or money order payable to the "United States Treasury" for the full amount of the user fee. The form says an application without the full amount is returned.

  5. 5

    Attach to the application and mail

    Attach Form 8718 to the determination letter application and mail both to the TE/GE address. Leave the For IRS Use Only box blank.

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Where to send it, payment and refunds

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.

Payment

A check or money order payable to the "United States Treasury" for the full amount of the user fee is attached to Form 8718.

Without the fee

The form says the application will not be processed without payment of the proper user fee.

Refunds

The form says the user fee generally will be refunded only if the Internal Revenue Service declines to issue a determination.

Fee amounts

The form prints no amounts. It refers to Rev. Proc. 2021-5, 2021-1 I.R.B. 250, or the latest annual update, available on www.irs.gov.

Related forms

Who uses Form 8718?

  • Organizations applying for exemption

    Line 1a covers applications for recognition of exemption under section 501 or section 521, other than pension, profit-sharing and stock bonus plans described in section 401.

  • Group exemption letter requests

    Line 1b is for group exemption letters.

  • Not for Form 1023, 1023-EZ or 1024-A

    The form says filers of Form 1023, Form 1023-EZ and Form 1024-A, all of which are filed only electronically, are not among those who file Form 8718.

  • Not for pension plans

    The form says not to attach Form 8718 to an application for a pension plan determination letter and to use Form 8717 instead.

  • Received by the IRS

    The application and Form 8718 go to the Internal Revenue Service, TE/GE, in Covington, Kentucky.

The form is filed by the organization asking for a determination letter and goes to the IRS with the application.

Official sources and the blank

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Questions about Form 8718

Is Form 8718 a determination letter application?

No. The form says "Form 8718 is NOT a determination letter application." It is attached to the application to record the user fee.

Who files Form 8718?

Organizations applying for federal income tax exemption, other than filers of Form 1023, Form 1023-EZ or Form 1024-A, which are filed only electronically.

Does a pension plan use Form 8718?

No. The form says to use Form 8717 for an application for a pension plan determination letter.

How much is the user fee?

The form does not print the amounts. It points to Rev. Proc. 2021-5, 2021-1 I.R.B. 250, or its latest annual update on www.irs.gov.

Is the user fee refundable?

The form says it generally will be refunded only if the IRS declines to issue a determination.

Where is Form 8718 mailed?

With the application to Internal Revenue Service, TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192.