PART III. PROCESSING DETERMINATION LETTER REQUESTS
SECTION 2. CHANGES
Internal Revenue Bulletin 1997-1 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Fee Schedule. Adjustments have been made in several of the fees. Increases have been made in the following categories: (1) requests for waivers of the minimum funding standard, from $3,500 to $3,750 for waivers of $1,000,000 or more, and from $1,500 to $1,625 for requests for waivers of less than $1,000,000; (2) requests for letter rulings under Rev. Proc. 90–49, from $200 to $250; (3) requests for administrative scrutiny determinations with respect to separate lines of business, from $3,250 to $3,450 for the first separate line of business for which a determination is requested, and from $1,000 to $1,100 for each additional line of business for which a determination letter is requested; (4) request for advance approval of scholarship grant-making pro
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