Form 8718
(Rev. March 2018)
Department of the Treasury
Internal Revenue Service
User Fee for Exempt Organization
Determination Letter Request
Attach this form to determination letter application.
(Form 8718 is NOT a determination letter application.)
Go to for the latest information.
OMB No. 1545-1798
Control number
Amount paid
User fee screener
Name of organization Employer Identification Number
Caution: Do not attach Form 8718 to an application for a pension plan determination letter. Use Form 8717 instead.
1 Type of request Fee
Application for recognition of exemption under section 501 or under section 521 from
organizations (other than pension, profit-sharing, and stock bonus plans described in
section 401). Enter the applicable fee amount . . . . . . . . . . . . . .
Group exemption letters . . . . . . . . . . . . . . . . . . . . .
Section references are to the Internal Revenue
Code, unless otherwise noted.
The law requires payment of a user fee with
each application for a determination letter.
For more information, see Rev. Proc.
2018-5, 2018-1 I.R.B. 233, or latest annual
update, available on
Check only one box on line 1 for the type
of application you are submitting. Then,
enter the appropriate user fee amount in
the space provided.
Caution: The application will not be
processed without payment of the proper
user fee.
Attach to Form 8718 a check or money
order payable to the “United States
Treasury” for the full amount of the user
fee. If you do not include the full amount,
your application will be returned. Attach
Form 8718 to your determination letter
Generally, the user fee will be refunded
only if the Internal Revenue Service
declines to issue a determination.
Where To File
Send the determination letter application
and Form 8718 to:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192
Who Should File
Organizations applying for federal income
tax exemption, other than filers of Form
1023, Application for Recognition of
Exemption Under Section 501(c)(3), or
Form 1023-EZ (filed only electronically),
should file Form 8718.
Paperwork Reduction Act Notice. We
ask for the information on this form to carry
out the Internal Revenue laws of the United
States. If you want your organization to be
recognized as tax-exempt by the IRS, you
are required to give us this information. We
need it to determine whether the
organization meets the legal requirements
for tax-exempt status.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating
to a form or its instructions must be
retained as long as their contents may
become material in the administration of
any Internal Revenue law. The rules
governing the confidentiality of Form 8718
are covered in section 6104.
The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated average time
is 5 minutes. If you have suggestions for
making this form simpler, we would be
happy to hear from you. You can send us
comments from
Or you can send your comments to the
Internal Revenue Service, Tax Forms and
Publications, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not
send the form to this address. Instead, see
Where To File, above.
Cat. No. 64728Z
8718 (Rev. 3-2018)