Form 8718: User Fee for Exempt Organization Determination Letter Request
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Form 8718: User Fee for Exempt Organization Determination Letter Request

Organizations applying for federal income tax exemption other than Form 1023, 1023-EZ, or 1024-A should file Form 8718 using the Internal Revenue Service’s mailing address. Paperwork Reduction Act Notice must also be submitted for approval.

What is Form 8718?

Form 8718, also known as the “Application for Determination of Tax-Exempt Status under Section 501(c)(3) of the Internal Revenue Code”, is an important document filed by organizations applying for federal income tax exemption. Generally, this form is filed in paper form (not electronically, unlike Forms 1023, 1023-EZ, and 1024-A). All information requested on the form is necessary in order to ensure you are compliant with Internal Revenue laws and for us to collect the right amount of taxes. This form can be sent to the Internal Revenue Service in Covington, KY 41012-0192. Additionally, the estimated burden of completing and filing this form is approved under OMB control number 1545-0047.

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IRS Form 8718 – Who Needs to Fill It Out?

Organizations that need to qualify for federal income tax exemption, but do not need to file Form 1023, Form 1023-EZ, or Form 1024-A, should fill out Form 8718. This includes filing the determination letter application along with the form and sending them both to the Internal Revenue Service specified address. The estimated time to complete and file the form on this matter is shown in the instructions for their tax exempt tax return. Suggestions on how to improve the form can be sent to the IRS in the given address.

Step-by-Step: Form 8718 Instructions For Filling Out the Document

To complete Form 8718, send a completed determination letter application and a copy of the Form 8718 to the Internal Revenue Service address listed above. Only organizations applying for federal income tax exemption, other than those filing Form 1023, 1023-EZ, and 1024-A should fill out this form. The form must display a valid OMB control number in order to be subject to the Paperwork Reduction Act. Estimated time needed to complete and file the form will vary dependent on individual circumstances. Suggestions for making the form simpler can be sent to www.irs.gov/FormComments or the Internal Revenue Service address provided.

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Below, we present a table that will help you understand how to fill out Form 8718.

Information Required for Form 8718 Details
Steps to Complete Form 8718
  1. Fill out a determination letter application.
  2. Include a copy of Form 8718.
  3. Send both documents to the IRS address listed above.
Eligibility Only organizations applying for federal income tax exemption, other than those filing Form 1023, 1023-EZ, and 1024-A should fill out this form.
Validity The form must display a valid OMB control number in order to be subject to the Paperwork Reduction Act.
Processing Time Estimated time needed to complete and file the form will vary dependent on individual circumstances.
Feedback Suggestions for making the form simpler can be sent to www.irs.gov/FormComments or the Internal Revenue Service address provided.
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Do You Need to File Form 8718 Each Year?

No – organizations applying for federal income tax exemption, other than filers of Form 1023, Form 1023-EZ, and Form 1024-A, only need to file Form 8718 once. The estimated burden of filing this form is approved under OMB Control Number 1545-0047. If you have suggestions for simplifying the form, you can provide your feedback at www.irs.gov/FormComments.

Download the official IRS Form 8718 PDF

On the official IRS website, you will find a link to download Form 8718. However, to make it easier for you, we are providing the link in our article, which comes directly from the official irs.gov website! Click to download: Form 8718

Sources:

https://www.irs.gov/forms-pubs/about-form-8718

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