Revenue Procedure 2010-8 describes the various fees that need to be paid with applications for exemption or other ruling or determination requests.
| Exemption Application (Form 1023, 1024, or 1028) |
|
- Orgs. with annual gross receipts < $10,000 during preceding 4 years
|
$ 400 |
- Orgs. with annual gross receipts > $10,000 during preceding 4 years
|
$ 850 |
- Applications prepared using Cyber Assistant software available in 2010
|
$ 200 |
|
|
$ 3,000 |
| Accounting Method Change |
$ 275 |
| Accounting Period Change |
$ 350 |
| Qualified Subsidiaries of Section 501(c) (25) Organizations |
$ 2,250 |
| Letter Rulings |
$10,000 |