Exemption Application User Fees Updated

User fees for exemption applications postmarked on or after July 1, 2006, require the following payment:

$300 for an application for exemption under Internal Revenue Code section 501 filed by an organization that has had annual gross receipts averaging not more than $10,000 during its preceding four years, or by a new organization that anticipates gross receipts averaging not more than $10,000 during its first four years.

$750 for an application for exemption under section 501 filed by an organization that has had annual gross receipts averaging more than $10,000 during its preceding four years, or by a new organization that anticipates gross receipts averaging more than $10,000 during its first four years.

A table showing these changes is available. For a more information about user fees and a complete user fee schedule, see New User Fee Schedule for 2006. Form 8718, used for applications other than those submitted on Form 1023, has been updated and is currently available. An update to Form 1023, which incorporates user fee payment information, is also available.