SECTION 6. FEE SCHEDULE — Internal Revenue Bulletin 2000-1

The amount of the user fee, compliance fee or correction fee payable with respect to each category or subcategory of submission is as set forth in the following schedule.

CATEGORY FEE

EMPLOYEE PLANS USER FEES

.01 Letter ruling requests.

(1) Computation of exclusion for annuitant under § 72 $85 (2) Change in plan year (Form 5308) $130

Note: No user fee is required if the requested change is permitted to be made pursuant to the procedure for automatic approval set forth in Rev. Proc. 87–27, 1987–1 C.B. 769. In such a case, Form 5308 should not be submitted to the Service.

(3) Change in funding method $500 (4) Approval to become a nonbank trustee (see § 1.408–2(e) of the Income Tax Regulations) $3,250 (5) Waiver of minimum funding standard, under § 412(d):

(a) Waiver of $1,000,000 or more $4,800 (b) Waiver of less than $1,000,000 $2,050 (6) Waiver of the excise tax, under § 4971(f), on failure to pay a liquidity shortfall:

(a) Waiver of $1,000,000 or more $4,800 (b) Waiver of less than $1,000,000 $2,050 (7) Letter ruling under Rev. Proc. 90–49, 1990–2 C.B. 620 $300 (8) Letter ruling involving the determination of the account limit under § 419A(c) $2,275 (9) Individually designed simplified employee pension (SEP) $2,275 (10) All other letter rulings $2,275

Reduced fees, or augmented fee, applicable to all other letter rulings:

(a) Letter ruling requests by or on behalf of eligible retirement plans (within the meaning of § 402(c)(8)(B))

with assets of less than $200,000 $600 (b) Letter ruling requests from U.S. citizens and resident alien individuals, domestic trusts, and domestic estates

whose “total income” as reported on their federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period, is less than $200,000 $600

2000–1 I.R.B. 233 January 3, 2000

ter ruling request from a domestic estate or trust that, at the time the request is filed, has not filed an income tax return for a full taxable year, the reduced fee will be applicable if the decedent’s or (in the case of an individual grantor) the grantor’s total income as reported on the last return filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to be made to total income described in this subparagraph, is less than $200,000.

Organizations” with gross receipts of less than $200,000 $600

Note: An organization exempt from income tax under Subchapter F must certify in its request for a letter ruling that its gross receipts for the last full taxable year before the request was filed were less than $200,000.

(d) In situations in which a taxpayer requests substantially identical letter rulings for multiple entities

with a common member or sponsor, or for multiple members of a common entity, each additional letter ruling request after the $2,275 fee or the $600 reduced fee, as applicable, has been paid for the first letter ruling request $200

(e) In situations in which a taxpayer requests a single letter ruling involving substantially identical

issues of fact and law with respect to multiple members of a common entity, for each additional entity after the $2,275 fee or $600 reduced fee, as applicable, has been paid for the first entity $200

.02 Requests for certain administrative exemptions. Requests for administrative exemptions for participant-directed transactions that are in compliance with the regulations under § 404(c) of the Employee Retirement Income Security Act of 1974 (ERISA) but may result in prohibited transactions under § 4975 $2,275

Note: The provisions of Rev. Proc. 75–26, 1975– C.B. 722, are applicable to such requests.

.03 Administrative scrutiny determinations with respect to separate lines of business.

(1) For the first separate line of business for which a determination is requested $4,350 (2) For each additional separate line of business for which a determination is requested $1,400

.04 Opinion letters and advisory letters on master and prototype plans.

(1) Mass submitter M & P plan, per basic plan document, new or amended, with one adoption agreement $3,250 (2) Mass submitter M & P plan, per each additional adoption agreement $425 (3) Sponsoring organization’s word-for-word identical adoption of M & P mass submitter’s basic plan document (or an amendment thereof), per adoption agreement $110

Note 1: Mass submitters that are sponsoring organizations in their own right are liable for this fee.

Note 2: If a mass submitter submits, in any 12-month period ending January 31, more than 300 applications on behalf of word-forword adopters with respect to a particular adoption agreement, only the first 300 such applications will be subject to the fee; no fee will apply to those in excess of the first 300 such applications submitted within the 12-month period.

(4) Sponsoring organization’s minor modification of M & P mass submitter’s plan document, per adoption agreement $250 (5) Nonmass submission (new or amended) by M & P sponsoring organization, per adoption agreement $1,950 (6) M & P mass submitter’s request for an advisory letter with respect to the addition of optional provisions following issuance of a favorable opinion letter (see section 18.031(c) of Rev. Proc. 89–9), per basic plan document (regardless of the number of adoption agreements) $525 (7) M & P mass submitter’s addition of new adoption agreements after the basic plan document and associated adoption agreements have been approved, per adoption agreement $425 (8) Assumption of sponsorship of an approved M & P plan, without any amendment to the plan document, by a new entity, as evidenced by a change of employer identification number $250

January 3, 2000 234 2000–1 I.R.B.

.05 Opinion letters on prototype individual retirement accounts and/or annuities, simplified employee pensions, SIMPLE IRAs, SIMPLE IRA Plans, and Roth IRAs.

(1) Mass submission of a prototype IRA, SEP, SIMPLE IRA, SIMPLE IRAPlan, or Roth IRA, per plan

document, new or amended $1,150 (2) Sponsoring organization’s word-for-word identical adoption of mass submitter’s prototype IRA, SEP, SIMPLE IRA, SIMPLE IRA Plan, or Roth IRA, per plan document or an amendment thereof $110

Note: If a mass submitter submits, in any 12-month period ending January 31, more than 300 applications on behalf of word-forword adopters of prototype IRAs with respect to a particular plan document, only the first 300 such applications will be subject to the fee; no fee will apply to those in excess of the first 300 such applications submitted within the 12-month period.

(3) Sponsoring organization’s minor modification of mass submitter’s prototype IRA, SEP, SIMPLE IRA, SIMPLE IRA Plan, or Roth IRA, per plan document $300 (4) Sponsoring organization’s nonmass submission of prototype IRA, SEP, SIMPLE IRA, SIMPLE IRA Plan, or Roth IRA, per plan document $425 (5) Opinion letters on dual-purpose (combined traditional and Roth) IRAs:

(a) Mass submission of a prototype dual-purpose IRA, per plan document, new or amended $2,275 (b) Sponsoring organization’s word-for-word identical adoption of mass submitter’s prototype dual-purpose IRA, per plan document or an amendment thereof $110

Note: If a mass submitter submits, in any 12-month period ending January 31, more than 300 applications on behalf of word-forword adopters of prototype dual-purpose IRAs with respect to a particular plan document, only the first 300 such applications will be subject to the fee; no fee will apply to those in excess of the first 300 such applications submitted within the 12-month period.

(c) Sponsoring organization’s minor modification of mass submitter’s prototype dual-purpose IRA, per plan document $600 (d) Sponsoring organization’s nonmass submission of prototype dual-purpose IRA, per plan document $875

.06 Determination letters

(1) If the plan is intended to satisfy a design-based or nondesign-based safe harbor, or if the applicant is not electing to receive a determination with respect to any of the general tests, and the applicant is not electing to receive a determination with respect to the average benefit test:

(a) Form 5300 $700 (b) Form 5303 $700 (c) Form 5307 $125 (d) Form 5310 $225 (e) Form 6406 $125 (f) Multiple employer plan (Form 5300):

(i) 2 to 10 employers $700 (ii) 11 to 99 employers $1,400 (iii) 100 to 499 employers $2,800 (iv) Over 499 employers $5,600

Note: In the case of a multiple employer plan that is adopted by other employers after the initial submission, the fee would be the same as in paragraph (1) above. If only one employer adopts the plan in any subsequent year, the fee would be $700.

(g) Multiple employer plans (Form 5310):

(i) 2 to 10 employers $225 (ii) 11 to 99 employers $450 (iii) 100 to 499 employers $900 (iv) Over 499 employers $1,800

(2) If the applicant is electing to receive a determination with respect to the average benefit test and/or any of the general tests:

(a) Form 5300 or Form 5303 $1,250 (b) Form 5307 $1,000 (c) Form 5310 $375

2000–1 I.R.B. 235 January 3, 2000

(d) Multiple employer plans (Form 5300)

(i) 2 to 10 employers $1,250 (ii) 11 to 99 employers $2,000 (iii) 100 to 499 employers $3,500 (iv) Over 499 employers $6,500

Note: In the case of a multiple employer plan that is adopted by other employers after the initial submission, the fee would be the same as in paragraph (2) above. If only one employer adopts the plan in any subsequent year, the fee would be $1,250.

(e) Multiple employer plans (Form 5310):

(i) 2 to 10 employers $375 (ii) 11 to 99 employers $600 (iii) 100 to 499 employers $1,000 (iv) Over 499 employers $2,000

(3) Group trusts contemplated by Rev. Rul. 81–100, 1981–1 C.B. 326 $750

.07 Advisory letters on volume submitter plans.

Volume submitter specimen plans $1,500

EXEMPT ORGANIZATIONS USER FEES

.08 Letter rulings.

(1) Applications with respect to change in accounting period (Form 1128) $140

Note: No user fee is charged if the procedure described in Rev. Proc. 85–58, 1985–2 C.B. 740, is used by timely filing the appropriate information return, or if the procedure described in Rev. Proc. 76–10, 1976–1 C.B. 548, for organizations with group exemptions is followed.

(2) Applications with respect to change in accounting method (Form 3115) $140

Note: No user fee is charged if the method described in Rev. Proc. 97–37, 1997–2 C.B. 455, is used. Taxpayers complying timely with Rev. Proc. 97–37 will be deemed to have obtained the consent of the Commissioner of Internal Revenue to change their method of accounting.

(3) Advance approval of scholarship grant-making procedures of a private foundation that has an agreement for the administration of the scholarship program with the National Merit Scholarship Corp., or similar organization administering a scholarship program shown to meet Service requirements $220 (4) Request for a letter ruling as to whether an organization exempt from federal income tax is required to file an annual return under § 6033 $220

Note 1: See Rev. Proc. 95–48, 1995–2 C.B. 418, which specifies that governmental units and affiliates of governmental units that are exempt from federal income tax under § 501(a) are not required to file annual information returns on Form 990, Return of Organization Exempt from Income Tax.

Note 2: There is no additional charge for a determination of the § 6033 filing requirement from an organization seeking recognition of exempt status under § 501 if the organization submits the information required by line 9 of Part I of Form 1023, Application for Recognition of Exemption under Section 501(c)(3) of the Code, or submits a separate written request with its application for recognition of exemption. Only the user fee for the initial application for recognition of exemption applies.

(5) Request for approval of a qualified subsidiary related to a § 501(c)(25) organization. $550 (6) All other letter rulings $2,275

Reduced fees applicable to all other letter rulings:

(a) Organizations with gross receipts less than $200,000 $600

Note: An exempt organization seeking a reduced fee must certify in the letter ruling request that its gross receipts for the last taxable year before the request is filed were less than $200,000.

January 3, 2000 236 2000–1 I.R.B.

(b) Letter ruling requests from U.S. citizens and resident alien individuals, domestic trusts, and domestic estates whose “total income” as reported on their federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period, is less than $200,000 $600

Note: The reduced fee applies to a married individual if the combined gross income of the applicant and the applicant’s spouse is less than $200,000. The gross incomes of the applicant and the applicant’s spouse are not combined, however, if the applicant is legally separated from his or her spouse and the spouses do not file a joint income tax return with each other. In the case of a letter ruling request from a domestic estate or trust that, at the time the request is filed, has not filed an income tax return for a full taxable year, the reduced fee will be applicable if the decedent’s or (in the case of an individual grantor) the grantor’s total income as reported on the last return filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to be made to total income described in this subparagraph, is less than $200,000.

(c) Letter ruling requests in which a taxpayer requests substantially identical letter rulings for multiple entities with a common member or activity, or multiple members of a common entity, each additional letter ruling request after the $2,275 fee or the $600 reduced fee, as applicable, has been paid for the first letter ruling request $200

.09 Determination letters and requests for group exemption letters.

(1) Initial application for exemption under § 501 or § 521 from organizations (other than pension, profit-sharing, and stock bonus plans described in § 401) that have had annual gross receipts averaging no

more than $10,000 during the preceding four years, or new organizations that anticipate gross receipts averaging not more than $10,000 during their first four years $150

Note: Organizations seeking this reduced fee must sign a certification with their application that the receipts are or will be not more than the indicated amounts.

(2) Initial application for exempt status from organizations otherwise described in paragraph (1) of this section 6.13 whose actual or anticipated gross receipts exceed the $10,000 average annually $500

Note: If an organization that is already recognized as exempt under § 501(c) seeks reclassification under another subparagraph of § 501(c), a new user fee will be charged whether or not a new application is required. An additional fee applies to organizations that seek recognition of exemption under § 501(c)(4) (unless requested at the time of the § 501(c)(3) application) for a period for which they do not qualify for exemption under § 501(c)(3) because their application was filed late and they do not qualify for relief under § 301.9100–1.

(3) Group exemption letters $500

.10 Summary of Exempt Organization Fees

This table summarizes the various types of exempt organization issues, indicates the office of jurisdiction for each type, and lists the applicable user fee. Reduced fees may be applicable in certain instances.

ISSUE LOCATION FEE

Accounting period and method changes Technical $140 Advance ruling period inquiries Determinations none Amendments, reorganizations, name changes Determinations none Application for recognition of exemption Determinations $500 Confirmation of exemption Determinations none Qualified subsidiaries of section 501(c)(25) organizations Technical $550 Regulation 301.9100 relief in connection with applications for recognition of exemption Determinations none Section 507 terminations

(a) Notice under section 507(b)(1) or (2) Determinations none (b) Advance ruling under 507(b)(1) or (2) Technical $2275 Section 514(b)(3) Neighborhood Land Use Rule Technical none Section 4940(d) exempt operating foundation status Determinations none Section 4942(g)(2) set-asides notification Determinations none

2000–1 I.R.B. 237 January 3, 2000

Section 4943(c)(7) extensions of disposal period Technical $2275 Section 4945 advance approval of organization’s grant making procedures Determinations none Section 4945(f) advance approval of voter registration activities Determinations none Section 6033 annual information return filing requirements

(a) requested with original application Determinations none (b) requested after recognition of exemption Technical $220 Unusual grants to certain organizations under sections 170(b)(1)(A)(vi) and 509(a)(2) Determinations none