User Fee Information
One of the first questions most organizations ask when they consider making an application for federal tax exemption is “How much does it cost?” The user fee, or the money the IRS charges to accept and review your application, is completely separate from any fee you negotiate with a tax consultant or lawyer in the preparation of the application.
The user fee is due with the application. Applications that do not include the fee will not be reviewed. The fee is nonrefundable; if your application is rejected or you receive a determination other than what you wanted, the fee will not be returned. There are actually two possible fees, depending on what your gross receipts are or what you project them to be over the next four years.
If your organization's gross receipts will be $10,000 or more, your user fee will be $750.
If your organization's gross receipts are under $10,000, your user fee will be $300.
These amounts were current as of the publication date of this guide and may change. The IRS will cross-reference your revenue projections with your user fee to make sure you paid the correct amount.
