January 23, 2003 | Read Time: 1 minute
The IRS has announced that it will not increase the fees that it charges charities to apply for tax-exempt status or to receive published advice this year (Revenue Procedure 2003-8, Internal Revenue Bulletin 2003-1).
Tax-exempt organizations seeking private-letter rulings from the government on how to handle complex legal issues, or how to get official approval of other steps they have taken or plan to take, will generally continue to pay $2,470 for each request. However, the fee is $600 for groups with gross receipts of less than $200,000.
Nonprofit organizations seeking first-time rulings that they qualify as charities generally will continue to pay $500. A reduced fee of $150 applies to organizations with annual gross receipts of $10,000 or less during the previous four years, and for new groups that expect revenues of that size during their first four years.
