IRS User Fees

Exemption applications postmarked on or after July 1, 2006, require the following payment (user fee):

$300 if your organization's annual gross receipts have averaged $10,000 or less during the preceding four years, or if you are a new organization and reasonably expect gross receipts averaging $10,000 or less during your first four years.

$750 if your organization's annual gross receipts have averaged more than $10,000 during the preceding four years, or if you are a new organization and reasonably expect gross receipts averaging more than $10,000 during your first four years.

$900 additional if you are applying for a group exemption letter.

You can find more information about the new user fees and a link to the complete list of IRS user fees on the IRS Web site's New User Fee Schedule for 2006 page.

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