February 3, 2005 | Read Time: 1 minute
The IRS has announced that it will not increase fees that it charges nonprofit organizations to apply for tax-exempt status or to receive written advice this year (Revenue Procedure 2005-8, Internal Revenue Bulletin 2005-1).
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 to new groups that expect revenues of that size during their first four years.
Tax-exempt organizations seeking written 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 $2,570 for each request. The fee will be $625 for smaller groups, which the IRS now considers to be organizations with annual revenue of less than $250,000. In previous years the revenue service set the revenue threshold at less than $200,000.
