SECTION 6. FEE SCHEDULE — Internal Revenue Bulletin 2008-1

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

CATEGORY

EMPLOYEE PLANS USER FEES

.01 Letter ruling requests.

(1) Computation of exclusion for annuitant under § 72 $500

(2) Change in plan year (Form 5308) $500

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) Certain waivers of 60-day rollover period

(a) Rollover less than $50,000 $500

(b) Rollover equal to or greater than $50,000 and less than $100,000

$1,500

(4) Change in funding method $2,800

(5) Letter ruling under Rev. Proc. 90–49, 1990–2 C.B. 620 $2,800

(6) Change in accounting method $2,800

(7) Request for administrative exemptions for participant-directed transactions that are in compliance with the regulations under § 404(c) of ERISA

(8) Approval to become a nonbank trustee (see §1.408–2(e) of the Income Tax Regulations)

$2,800

$14,500

(9) Any letter ruling under § 419 or § 419A $14,500

(10) Substitute mortality table under Rev. Proc. 2007–37 $14,500

(11) Waiver of minimum funding standard or excise tax of $1,000,000 or more (§ 412(d), 4971(b) or 4971(f))

$14,500

(12) All other letter rulings, etc., including: $9,000

(a) Administrative scrutiny determinations with respect to separate lines of business (for each separate line or lines of 5 or less)

(b) Individually designed simplified employee pension (SEP)

.02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPs, SIMPLE IRAs, SIMPLE IRA Plans, and Roth IRAs.

(1) Prototype IRA, SEP, SIMPLE IRA, SIMPLE IRA Plan, or Roth IRA, per plan document, new or amended

$3,000

January 7, 2008 236 2008–1 I.R.B.

(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

(3) Sponsoring organization’s minor modification of a mass submitter’s prototype IRA, SEP, SIMPLE IRA, dual purpose IRA, SIMPLE IRA Plan, or Roth IRA, per plan document

$200

$750

(4) Opinion letters on dual-purpose, per plan document new or amended $4,500

(5) Assumption of sponsorship of an approved prototype IRA or SEP, without any amendment to the plan document by a new entity as evidenced by a change of an employer identification number

Note: If a mass submitter submits, in any 12-month period ending January 31, more than 300 applications on behalf of word-for-word adopters of prototype IRAs or 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.

.03 Opinion letters on master and prototype plans .

(1) Mass submitter M & P plan, per basic plan document, new or amended, with one adoption agreement

(2) Nonmass submission (new or amended) by M & P sponsor, per adoption agreement

$200

$9,000

(3) Mass submitter M & P plan, per each additional adoption agreement $650

(4) Sponsor’s minor modification of M & P mass submitter’s plan document, per adoption agreement

(5) 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 12.031(c) of Rev. Proc. 2005–16), per basic plan document (regardless of the number of adoption agreements)

(6) 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

Note 1: Mass submitters that are sponsors 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-for-word 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.

(7) Sponsor’s word-for-word identical adoption of M & P mass submitter’s basic plan document (or an amendment thereof), per adoption agreement

(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

$650

$200

(9) Mass submitter or sponsor per trust document in excess of 10 $650

.04 Advisory letters on volume submitter plans .

(1) Volume submitter specimen plans $9,000

(2) Volume submitter lead specimen plan $9,000

2008–1 I.R.B. 237 January 7, 2008

(3) Volume submitter specimen plan that is word-for-word identical to a lead specimen plan

.05 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 (Application for Determination for Employee Benefit Plan)

(b) Form 5310 (Application for Determination for Terminating Plan)

(d) Multiple employer plans (Form 5300):

$200

$1,000

$300

(i) 2 to 10 Forms 5300 $1,500

(ii) 11 to 99 Forms 5300 $1,500

(iii) 100 to 499 Forms 5300 $10,000

(iv) Over 499 Forms 5300 $10,000

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.

(e) Multiple employer plans (Form 5310):

(i) 2 to 10 employers $1,500

(ii) 11 to 99 employers $1,500

(iii) 100 to 499 employers $10,000

(iv) Over 499 employers $10,000

(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 ( Application for Determination for Employee Benefit Plan )

(b) Form 5310 ( Application for Determination for Terminating Plan )

(d) Multiple employer plans (Form 5300):

$1,800

$1,000

(i) 2 to 10 Forms 5300 $2,300

(ii) 11 to 99 Forms 5300 $2,300

(iii) 100 to 499 Forms 5300 $15,000

(iv) Over 499 Forms 5300 $15,000

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.

January 7, 2008 238 2008–1 I.R.B.

(e) Multiple employer plans (Form 5310):

(i) 2 to 10 employers $2,300

(ii) 11 to 99 employers $2,300

(iii) 100 to 499 employers $15,000

(iv) Over 499 employers $15,000

(3) Group trusts contemplated by Rev. Rul. 81–100, 1981–1 C.B. 326, and Rev. Rul. 2004–67, 2004–2 C.B. 28.

EXEMPT ORGANIZATIONS USER FEES

.06 Letter rulings .

$750

(1) Applications with respect to change in accounting period (Form 1128) $350

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 $275 3115)

Note: No user fee is charged if the method described in Rev. Proc. 2002–9, 2002–1 C.B. 327, is used. Taxpayers complying timely with Rev. Proc. 2002–9 will be deemed to have obtained the consent of the Commissioner of Internal Revenue to change their method of accounting.

(3) Request for approval of a qualified subsidiary related to a § 501(c)(25) organization.

$900

(4) All other letter rulings $8,700

.07 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 not 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

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 6.07 whose actual or anticipated gross receipts exceed the $10,000 average annually

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.

$300

$750

(3) Group exemption letters $900

2008–1 I.R.B. 239 January 7, 2008

Note: An additional fee under (1) or (2) above is required when a central organization submits an initial application for exemption with its request for a group exemption letter.

(4) Canadian registered charities none

In accordance with the income tax treaty between the United States and Canada, Canadian registered charities are automatically recognized as exempt under § 501(c)(3) without filing an application for exemption. For details, see Notice 99–47, 1999–2 C.B. 391. Therefore, no user fee is required when a Canadian registered charity submits all or part of a Form 1023 or other written request to be listed in Publication 78, or for a determination on its private foundation status.

.08 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 TECHNICAL OFFICE USER FEE

Accounting method changes $275

Accounting period changes $350

Qualified subsidiaries of § 501(c)(25) organizations $900

Section 514(b)(3) Neighborhood Land Use Rule None

Section 4943(c)(7) extensions of disposal period $8,700

ISSUE DETERMINATIONS OFFICE USER FEE

Application for recognition of exemption $750

Reduced fee described in section 6.07(1) $300

Advance ruling period inquiries None

Confirmation of exemption (to replace lost exempt status letter, and to reflect name and address changes)

None

Reclassification of private foundation status None

Regulations § 301.9100 relief in connection with applications for recognition of exemption

Section 507 terminations – advance ruling under § 507(b)(1)(B) and notice under § 507(a)(1) or 507(b)(1)(B)

None

Section 4940(d) exempt operating foundation status None

Section 4942(g)(2) set asides – advance approval None

Section 4945 advance approval of organization’s grant making procedures

Section 4945(f) advance approval of voter registration activities

None

January 7, 2008 240 2008–1 I.R.B.

ISSUE DETERMINATIONS OFFICE USER FEE

Section 6033 annual information return filing requirements

Unusual grants to certain organizations under §§ 170(b)(1)(A)(vi) and 509(a)(2)

None

Internal Revenue Service 201 West Rivercenter Blvd. Attn: Extracting Stop 312 Covington, KY 41011