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12 - Part XI - User Fee Information
The Internal Revenue Service has charged a non-refundable processing
fee for exemption applications since 1987.
There is currently a two tier fee schedule. Organizations whose
gross receipts have averaged, or will average, not more than $10,000
per year pay $300. Larger organizations
pay $750.
The IRS does not currently have any follow-up procedures to see if
the gross receipts prediction
you made for your User Fee was
accurate. From time to time, however, an agent will question an
applicant that
has paid the lower fee. Be sure that your gross
receipts projections are consistent with your description of your
planned activities.
Some experts feel your application will be handled more promptly if
you pay the User
Fee with a cashier's check or money order. Others
disagree. If you pay with a personal check, watch your bank
statements
carefully to make sure the IRS does, in fact, cash your
check for the User Fee. If they don't, your application may
have
gotten lost in the mail.
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