SECTION 6. FEE SCHEDULE — Internal Revenue Bulletin 2015-1

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 $1,000

(2) Change in plan year (Form 5308) $1,000

Sec. 6.01 Bulletin No. 2015–1 237 January 2, 2015

CATEGORY

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) Five-Year Automatic Extension of the Amortization Period $1,000

(4) 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

(5) Change in funding method $4,000

(6) Letter ruling request on Roth IRA Recharacterization $4,000

(7) Approval to become a nonbank trustee ( see §1.408–2(e) of the Income Tax Regulations) $20,000

(8) Substitute mortality table under Rev. Proc. 2008–62 $14,500

(9) Waiver of excise tax of $1,000,000 or more on the liquidity shortfall under § 4971(f)(4) $14,500

(10) All other letter rulings $10,000

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

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

(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

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.

(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

$3,000

$200

$750

(4) Opinion letters on dual-purpose IRAs, 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 $200 document by a new entity as evidenced by a change of an employer identification number

.03 Opinion letters on master and prototype plans.

(1) Mass submitter M & P plan

(a) per basic plan document, new or amended, with one adoption agreement $16,000

(b) per each additional adoption agreement $2,000

(2) Sponsor’s word-for-word identical adoption of M & P mass submitter’s basic plan document $400 (or an amendment thereof), per adoption agreement

(3) Sponsor’s minor modification of M & P mass submitter’s basic plan document, per adoption agreement $1,000

(4) Non-mass submitter M & P plan

(a) per basic plan document, new or amended, with one adoption agreement $14,000

(b) per each additional adoption agreement $11,000

(5) M & P mass submitter’s request for an opinion letter with respect to the addition of optional provisions $1000 following issuance of a favorable opinion letter ( see section 12.03(1)(c) of Rev. Proc. 2011–49), per basic plan document (regardless of the number of adoption agreements)

(6) 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, per basic plan document

$300

(7) Change in name and/or address of sponsor of an approved M & P plan, per basic plan document None

(8) Mass submitter or non-mass submitter sponsor per trust document in excess of 10 $1,000

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 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.

Sec. 6.03 January 2, 2015 238 Bulletin No. 2015–1

CATEGORY

.04 Advisory letters on volume submitter plans.

(1) Volume submitter specimen plan (non mass submitter)

(a) with no or one adoption agreement $14,000

(b) per additional adoption agreement $11,000

(2) Volume submitter mass submitter specimen plan

(a) with no or one adoption agreement $16,000

(b) per each additional adoption agreement $2,000

(3) Volume submitter specimen plan that is word-for-word identical to a mass submitter specimen plan $400

(4) Assumption of sponsorship of an approved volume submitter plan, without any amendment to the plan $300 document, by a new entity, as evidenced by a change of employer identification number, per basic plan document

(5) Change in name and/or address of practitioner of an approved volume submitter specimen plan, per basic plan document

None

(6) Mass submitter or non-mass submitter practitioner per trust document in excess of 10 $ 1,000

.05 Determination letters

(1) If the plan is intended to satisfy a design-based safe harbor:

(a) Form 5300 (A pplication for Determination for Employee Benefit Plan) $2,500

(b) Form 5307 (Application for Determination for Adopters of Modified Volume Submitter Plans) $500

(d) Multiple employer plans (Form 5300):

(i) 2 to 10 Forms 5300 submitted $3,000

(ii) 11 to 99 Forms 5300 submitted $3,000

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

(iv) Over 499 Forms 5300 submitted $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 (1)(a) or (d) above as applicable.

(e) Multiple employer plans (Form 5310):

(i) 2 to 10 participating employers $3,000

(ii) 11 to 99 participating employers $3,000

(iii) 100 to 499 participating employers $15,000

(iv) Over 499 participating employers $15,000

(2) Group trusts contemplated by Rev. Rul. 81–100, 1981–1 C.B. 326, Rev. Rul. 2004–67, 2004–2 C.B. 28, $1,000 Rev. Rul. 2011–1, 2011–2 I.R.B. 251, Rev. Rul. 2014–24, 2014–37 I.R.B. 529. Form 5316 is available for group trust submissions.

.06 Opinion letters on § 403(b) prototype plans.

(1) Mass submitter § 403(b) prototype plan

(a) per basic plan document with one adoption agreement $12,000

(b) per each additional adoption agreement $1,000

(2) Section 403(b) prototype plan of a word-for-word identical adopter of a § 403(b) prototype mass $300 submitter’s basic plan document (or an amendment thereof), per adoption agreement

(3) Section 403(b) prototype plan of a minor modifier of a § 403(b) prototype mass submitter’s basic plan document, per adoption agreement

(4) Non-mass submitter § 403(b) prototype plan

$1,000

(a) per basic plan document with one adoption agreement $12,000

(b) per each additional adoption agreement $9,500

(5) Assumption of sponsorship of an approved § 403(b) prototype plan, without any amendment to the $300 plan document, by a new entity, as evidenced by a change of employer identification number, per basic plan document

Sec. 6.06 Bulletin No. 2015–1 239 January 2, 2015

CATEGORY

(6) Change in name and/or address of sponsor of an approved § 403(b) prototype plan, per basic plan document

Note : If a mass submitter submits, during the period set forth in Rev. Proc. 2013–22, 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.

.07 Advisory letters on § 403(b) volume submitter plans.

(1) Section 403(b) volume submitter specimen plan (non mass submitter)

None

(a) with no or one adoption agreement $12,000

(b) per additional adoption agreement $9,500

(2) Section 403(b) volume submitter mass submitter specimen plan

(a) with no or one adoption agreement $12,000

(b) per each additional adoption agreement $1,000

(3) Section 403(b) volume submitter specimen plan of a word-for-word identical adopter of a $300 mass submitter specimen plan

(4) Assumption of sponsorship of an approved § 403(b) volume submitter plan, without any amendment to the plan document, by a new entity, as evidenced by a change of employer identification number, per specimen plan

(5) Change in name and/or address of practitioner of an approved § 403(b) volume submitter specimen plan, per specimen plan

EXEMPT ORGANIZATIONS USER FEES

.08 Determination letters and requests for group exemption letters

(1) Application (whether an initial application or an application for reinstatement) for exemption

under § 501 on Form 1023–EZ.

(2) Application (whether an initial application or an application for reinstatement) for exemption

under § 501 (other than on Form 1023–EZ) 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 the 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.

(3) Application (whether an initial application or an application for reinstatement) for exemption

(other than on Form 1023–EZ) from organizations otherwise described in paragraph (2) of this section 6.08 whose actual or anticipated gross receipts exceed the $10,000 average annually.

$300

None

$400

$850

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.

(4) Group Exemption letters $3,000

Note: An additional user fee under (1), (2) or (3) above is also required when a central organization submits an initial application for exemption with its request for a group exemption letter.

(5) 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.

.09 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.

Sec. 6.09 January 2, 2015 240 Bulletin No. 2015–1

DETERMINATIONS

ISSUE OFFICE USER FEE

Accounting method changes (Form 3115) None

Accounting period changes (Form 1128) None

Application (whether an initial application or application for reinstatement) $850 for recognition of exemption (Other than Form 1023–EZ)

ISSUE

$850

Application (whether an initial application or an application for reinstatement) for recognition of exemption (Form 1023–EZ)

$400

Reduced user fee for organizations described in section 6.08(2) $400

Group exemption letters $3,000

Confirmation of exemption (to replace lost exempt status letter, and to reflect None name and address changes)

Reclassification of private foundation status, including operating foundation status described in § 4942(j)(3) and exempt operating foundation status described in § 4940(d); a determination that a public charity is described in § 509(a)(3)(i), (ii), or (iii), including whether or not a Type III supporting organization is functionally integrated; reclassification of foundation status, including voluntary requests from public charities for private foundation status and voluntary requests from public charities, including requests from subordinate organizations, to change from one public charity status to another public charity status; or final public charity classification determination for organizations whose advance ruling periods expired prior to June 9, 2008 without providing the required information (Form 8940).

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)

$400

None

$400

Section 4942(g)(2) set asides - advance approval (Form 8940) $1000

Section 4945 advance approval of organization’s grant making procedures $1000 (Form 8940)

Section 4945(f) advance approval of voter registration activities (Form 8940) $1000

Section 6033 annual information return filing requirements (including a subor- $400 dinate organization’s change of filing requirements) (Form 8940)

Unusual grants to certain organizations under §§ 170(b)(1)(A)(vi) and $400 509(a)(2) (Form 8940)

User Fee for determination letters under the jurisdiction of the Determinations Office not otherwise described or covered in this section 6.09.