Attention! From now until December 31, 2012, The User Fee will be
to $100 for small organizations that have had their exempt
status automatically revoked who file
an application for reinstatement.
Page 12 - Part XI - User
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
have averaged, or will average, not more than $10,000
per year pay $400. Larger organizations pay $850.
IRS does not currently have any follow-up procedures to see if
the gross receipts prediction you made for your User
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
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
lost in the mail.