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) Return to Life Cycle of a Public Charity Return to Life Cycle of a Private Foundation Return to Life Cycle of a Social Welfare Organization Return to Life Cycle of a Labor Organization Return to Life Cycle of an Agricultural or Horticultural Organization Return to Life Cycle of a Business League (Trade Association)