The law requires the payment of a user fee for determination letter requests such as an application for recognition of tax-exempt status. The IRS will not process a request unless the applicable user fee has been paid.
Additional information
- Form 1023
- Form 1023-EZ
- Form 1024
- Form 1024-A
- Form 8940
- No Application Form Specified (use Form 8718 PDF to submit any applicable user fee)
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