Revenue Procedure 2000-8

REV. PROC. 2000-8

TABLE OF CONTENTS

SECTION 1. PURPOSE

SECTION 2. CHANGES

01. In general
02. Tax Exempt and Government Entities Division
03. Fee schedule
04. New categories
05. Compliance and correction Fees

SECTION 3. BACKGROUND

.01 Legislation authorizing user fees
.02 Related revenue procedures

SECTION 4. SCOPE

.01 Requests to which user fees apply
.02 Requests and other actions that do not require the payment of a user fee
.03 Exemptions from the user fee requirements

SECTION 5. DEFINITIONS

SECTION 6. FEE SCHEDULE

EMPLOYEE PLANS USER FEES

.01 Letter ruling requests
.02 Requests for certain administrative exemptions
.03 Administrative scrutiny determinations with respect to separate lines of business
.04 Opinion letters and advisory letters on master and prototype plans
.05 Opinion letters on prototype individual retirement accounts and/or annuities, simplified employee pensions, SIMPLE IRAs, SIMPLE IRA Plans, Roth IRAs and dual-purpose IRAs
.06 Determination letters
.07 Advisory letters on volume submitter plans

EXEMPT ORGANIZATIONS USER FEES

.08 Letter rulings
.09 Determination letters and requests for group exemption letters
.10 Summary of Exempt Organization Fees

SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.

.01 Matters handled by EP or EO Technical
.02 Matters handled by EP or EO Determinations

SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES, TRANSACTIONS, OR ENTITIES

.01 Requests involving several offices
.02 Requests involving several fee categories
.03 Requests involving several issues
.04 Requests involving several unrelated transactions
.05 Requests for separate letter rulings for several entities

SECTION 9. PAYMENT OF FEE

.01 Method of payment
.02 Transmittal forms
.03 Effect of nonpayment or payment of incorrect amount

SECTION 10. REFUNDS

.01 General rule
.02 Examples

SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE

SECTION 12. EFFECT ON OTHER DOCUMENTS

SECTION 13. EFFECTIVE DATE

SECTION 14. PAPERWORK REDUCTION ACT

APPENDIX

SECTION 1. PURPOSE

This revenue procedure provides guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc. on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division; and requests for administrative scrutiny determinations under Rev. Proc. 93-41, 1993-2 C.B. 536.

SECTION 2. CHANGES

.01 IN GENERAL. This revenue procedure is a general update of Rev. Proc. 99-8, 1999-1 I.R.B. 229. A number of fee categories have been adjusted; the level of assets, income or gross receipts qualifying for a reduced letter ruling fee has been increased, and a fee category has been established concerning the excise tax under section 4971(b) of the Internal Revenue Code. Most other changes to Rev. Proc. 99-8 are minor revisions, such as updating citations to other revenue procedures, or eliminating out-of-date fees.

.02 TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION. The procedure has been revised to reflect the reorganization of the Service and the creation of the new Tax Exempt and Government Entities Division (TE/GE). Throughout the procedure, titles have been changed to reflect the realignment of responsibilities formerly under the Assistant Commissioner (Employee Plans and Exempt Organizations) to the Commissioner, TE/GE.

.03 FEE SCHEDULE. Sections 6.01(11) and 6.08(6), concerning reduced fees for letter rulings, have been modified by increasing the qualifying level of assets, income or gross receipts from $150,000 to $200,000.

References to fees for notification letters for regional prototype plans have been removed from this procedure because the Service is no longer accepting applications for such letters. See, Announcement 99-50, 1999-19 I.R.B. 6.

Section 6.06(1) and section 6.06(2) have been modified to provide separate fee schedules for Form 5310 applications for multiple employer plans. Like the fee schedules for Form 5300 applications for multiple employer plans, the new schedules are graduated on the basis of the number of employees in the plan.

.04 NEW CATEGORIES. A new section 6.01(6) has been added to clarify the user fee for requests for waivers of the 100% excise tax under section 4971(b).

.05 COMPLIANCE AND CORRECTION FEES. References to compliance fees and correction fees under the Voluntary Compliance Resolution (VCR) Program and the Tax-Sheltered Annuity Voluntary Correction (TVC) Program have been removed from this procedure because they are not user fees. For further guidance, please see Rev. Proc. 98-22, 1998-12 I.R.B. 11, with respect to compliance fees under VCR, and Rev. Proc. 99-13, 1999-5 I.R.B. 52, with respect to compliance correction fees under TVC.

SECTION 3. BACKGROUND

.01 LEGISLATION AUTHORIZING USER FEES. Section 10511 of the Revenue Act of 1987, Pub. L. 100-203, 101 Stat. 1330-382, 1330-446, enacted December 22, 1987, directed the Secretary of the Treasury or delegate (the "Secretary") to establish a program requiring the payment of user fees for requests to the Service for letter rulings, opinion letters, determination letters, and similar requests. The fees charged under the program (1) were to vary according to categories or subcategories established by the Secretary; (2) were to be determined after taking into account the average time for, and difficulty of, complying with requests in each category and subcategory; and (3) were to be payable in advance. The Secretary was to provide for exemptions and reduced fees under the program as the Secretary determined to be appropriate, but the average fee applicable to each category must not be less than the amount specified in the statute. The fees were to apply to requests made on or after February 1, 1988, and before September 30, 1990. Section 11319 of the Omnibus Budget Reconciliation Act of 1990, Pub. L. 101- 508, 1991-2 C.B. 481, 511, extended the time during which the user fees would be applicable through September 30, 1995. Section 743 of the Uruguay Round Agreements Act, Pub. L. 103-465, 1995-1 C.B. 230, 239, extended the time during which the user fees will be applicable through September 30, 2000. Section 2 of Pub. L. 104-117, Tax Relief to Operation Joint Endeavor Participants Act, 1996-3 C.B. 1, extended the time during which the user fees will be applicable through September 30, 2003.

.02 RELATED REVENUE PROCEDURES. The various revenue procedures that require payment of a user fee, or an administrative scrutiny determination user fee are described in the appendix to this revenue procedure.

SECTION 4. SCOPE

.01 REQUESTS TO WHICH USER FEES APPLY. In general, user fees apply to all requests for letter rulings, opinion letters, determination letters, and advisory letters submitted by or on behalf of taxpayers, sponsoring organizations or other entities as described in this revenue procedure. Further, an administrative scrutiny determination user fees described in Rev. Proc. 93-41, are collected through the user fee program described in this revenue procedure. Requests to which a user fee or an administrative scrutiny determination user fee is applicable must be accompanied by the appropriate fee as determined from the fee schedule set forth in section 6 of this revenue procedure. The fee may be refunded in limited circumstances as set forth in section 10.

.02 REQUESTS AND OTHER ACTIONS THAT DO NOT REQUIRE THE PAYMENT OF A USER FEE. Actions which do no require the payment of a user fee include the following:

(1) Requests for information letters as defined in Rev. Proc. 2000-4, page 115, this Bulletin.

(2) Elections pertaining to automatic extensions of time under section 301.9100-1 of the Procedure and Administration regulations.

(3) Use of forms which are not to be filed with the Service. For example, no user fee is required in connection with the use of Form 5305, Individual Retirement Trust Account, or Form 5305-A, Individual Retirement Custodial Account, in order to adopt an individual retirement account under section 408(a). This form should not be filed with the Service.

(4) In general, plan amendments whereby sponsors amend their plans by adopting, word-for-word, the model language contained in a revenue procedure which states that the amendment should not be submitted to the Service and that the Service will not issue new opinion, advisory, ruling or determination letters for plans that are amended solely to add the model language.

(5) Change in accounting period or accounting method permitted by a published revenue procedure that permits an automatic change without prior approval of the Commissioner.

.03 EXEMPTIONS FROM THE USER FEE REQUIREMENTS. The following exemptions apply to the user fee requirements. These are the only exemptions that apply:

(1) Departments, agencies, or instrumentalities of the United States that certify that they are seeking a letter ruling, determination letter, opinion letter or similar letter on behalf of a program or activity funded by federal appropriations. The fact that a user fee is not charged has no bearing on whether and applicant is treated as an agency or instrumentality of the United States for purposes of any provision of the Code.

(2) Requests as to whether a worker is an employee for federal employment taxes and federal income tax withholding purposes (chapters 21, 22, 23, and 24 of subtitle C of the Code) submitted on Form SS-8, Information for Use in Determining Whether a Worker is an Employee for Federal Employment Taxes and Income Tax Withholding, or its equivalent. Such a request may be submitted in connection with an application for a determination on the qualification of a plan when it is necessary to determine whether an employer-employee relationship exists. See section 6.13 of Rev. Proc. 2000-6, page 187, this bulletin. In that case, although no user fee applies to the request submitted on Form SS-8, the applicable user fee must be paid in connection with the application for determination on the plan's qualification.

SECTION 5. DEFINITIONS

     The following terms used in this revenue procedure are defined in the pertinent revenue procedures referred to below, which are described in the appendix:

Administrative scrutiny
  determination                    Rev. Proc. 93-41
Adoption agreement                 Rev. Procs. 89-9, 89-13
Advisory letter                    Rev. Procs. 89-9, 2000-6
Basic plan document                Rev. Procs. 89-9, 89-13
Determination letter               Rev. Procs. 90-27, 2000-4
Dual-purpose IRA                   Rev. Proc. 98-59
Group exemption letter             Rev. Proc. 80-27
Information letter                 Rev. Proc. 2000-4
Letter ruling                      Rev. Proc. 2000-4
Mass submitter                     Rev. Procs. 89-9, 89-13, 87-50
Mass submitter plan                Rev. Proc. 89-9
Master plan                        Rev. Proc. 89-9
Minor modification                 Rev. Procs. 87-50, 89-9
Opinion letter                     Rev. Procs. 89-9, 2000-4
Prototype plan                     Rev. Proc. 89-9
Roth IRA                           Rev. Proc. 98-59
SIMPLE IRA                         Rev. Proc. 97-29
SIMPLE IRA Plan                    Rev. Proc. 97-29
Plan Sponsor                       Rev. Proc. 89-13
Sponsoring organization            Rev. Procs. 87-50, 89-9, 90-21
Volume submitter plan              Rev. Proc. 2000-6
Volume submitter specimen plan     Rev. Proc. 2000-6
Word-for-word identical adoption Rev. Procs. 89-9, 89-13, 87-50

SECTION 6. FEE SCHEDULE

     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
section 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 section
1.408-2(e) of the Income Tax Regulations)                      $3,250

     (5) Waiver of minimum funding standard, under section
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 section 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 section 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 section
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 section
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 from organizations
exempt from income tax under "Subchapter F -- Exempt
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 $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 section 404(c)
of the Employee Retirement Income Security Act of 1974
(ERISA) but may result in prohibited transactions under
section 4975                                                   $2,275

NOTE: The provisions of Rev. Proc. 75-26, 1975-1 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-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.

     (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

     .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 IRA Plan, 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-for-word 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-for-word 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
     (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 ORGANIZATION 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. 445, 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 section
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 section 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 section 6033 filing requirement from an
organization seeking recognition of exempt status under
section 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 section 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.

     (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
section 103 (interest on state and local bonds)
for that period, is less than $20,000.                          $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
section 501 or section 521 from organizations
(other than pension, profit-sharing, and stock
bonus plans described in section 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 section 501(c)
seeks reclassification under another
subparagraph of section 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 section 501(c)(4) (unless requested at the
time of the section 501(c)(3) application) for a
period for which they do not qualify for exemption
under section 501(c)(3) because their application
was filed late and they do not qualify for relief
under section 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
Section 4943(c)(7) extensions of
  disposal period                      Technical            $2,275
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

SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS,
DETERMINATION LETTERS, ETC.

.01 MATTERS HANDLED BY THE EP OR EO TECHNICAL. Requests should be mailed to the appropriate address set forth in this section 7.01.

(1) EMPLOYEE PLANS LETTER RULINGS UNDER REV. PROC. 78-37, 79-61, 79-62, 87-50, 90-49, 94-41, 94-42 or 2000-4:

Internal Revenue Service
Commissioner (TE/GE)
Attention: Employee Plans
P.O. Box 14073, Ben Franklin Station
Washington, D.C. 20044

(2) EMPLOYEE PLANS OPINION LETTERS OR ADVISORY LETTERS UNDER REV. PROC. 89-9:

Internal Revenue Service
Commissioner (TE/GE)
Attention: Employee Plans
P.O. Box 14073
Ben Franklin Station
Washington, D.C. 20044

(3) EMPLOYEE PLANS ADMINISTRATIVE SCRUTINY DETERMINATIONS UNDER REV. PROC. 93-41:

Internal Revenue Service
Attention: Administrative Scrutiny
P.O. Box 14073
Ben Franklin Station
Washington, D.C. 20044

(4) EXEMPT ORGANIZATIONS LETTER RULINGS:

Internal Revenue Service
Commissioner (TE/GE)
Attention: Exempt Organizations
P.O. Box 120
Ben Franklin Station
Washington, D.C. 20044

.02 MATTERS HANDLED BY EP OR EO DETERMINATIONS OFFICE. The following types of requests and applications are handled by the EP or EO Determinations Office and should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the address shown below: requests for determination letters and volume submitter advisory letters on the qualified status of employee plans under sections 401, 403(a), and 409, and the exempt status of any related trust under section 501; applications for recognition of tax exemption on Form 1023, Form 1024 and Form 1028; and other applications for recognition of qualification or exemption. The address is:

Internal Revenue Service
P.O. Box 192
Covington, KY 41012-0192

Applications shipped by Express Mail or a delivery service should be sent to:

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

SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES,
ISSUES, TRANSACTIONS, OR ENTITIES

.01 REQUESTS INVOLVING SEVERAL OFFICES. If a request dealing with only one transaction involves more than one of the offices within the National Office or the Headquarters Office (for example, one issue is under the jurisdiction of the Associate Chief Counsel (Domestic) and another issue is under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division), only one fee applies, namely the highest fee that otherwise would apply to each of the offices involved. See Rev. Proc. 2000-1, this Bulletin, for the user fees applicable to issues under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International).

.02 REQUESTS INVOLVING SEVERAL FEE CATEGORIES. If a request dealing with only one transaction involves more than one fee category, only one fee applies, namely the highest fee that otherwise would apply to each of the categories involved.

.03 REQUESTS INVOLVING SEVERAL ISSUES. If a request dealing with only one transaction involves several issues, or a request for a change in accounting method dealing with only one item or submethod of accounting involves several issues, or a request for a change in accounting period dealing with only one item involves several issues, the request is treated as one request. Therefore, only one fee applies, namely the fee that applies to the particular category or subcategory involved. The addition of a new issue relating to the same transaction will not result in an additional fee, unless the issue places the transaction in a higher fee category.

.04 REQUESTS INVOLVING SEVERAL UNRELATED TRANSACTIONS. If a request involves several unrelated transactions, or a request for a change in accounting method involves several unrelated items or submethods of accounting, or a request for a change in accounting period involves several unrelated items, each transaction or item is treated as a separate request. As a result, a separate fee will apply for each unrelated transaction or item. An additional fee will apply if the request is changed by the addition of an unrelated transaction or item not contained in the initial submission.

.05 REQUESTS FOR SEPARATE LETTER RULINGS FOR SEVERAL ENTITIES. Each entity involved in a transaction (for example, an exempt hospital reorganization) that desires a separate letter ruling in its own name must pay a separate fee regardless of whether the transaction or transactions may be viewed as related. In certain situations, however, a reduced fee may be charged. See sections 6.01(11) and 6.08(6) of this revenue procedure.

SECTION 9. PAYMENT OF FEE

.01 METHOD OF PAYMENT. Each request to the Service for a letter ruling, determination letter, opinion letter, etc., must be accompanied by a check or money order, payable to the United States Treasury, in the appropriate amount. Taxpayers should not send cash.

.02 TRANSMITTAL FORMS. Form 8717, User Fee for Employee Plan Determination Letter Request, and Form 8718, User Fee for Exempt Organization Determination Letter Request, are intended to be used as attachments to determination letter, notification letter and advisory letter applications. Space is reserved for the attachment of the applicable user fee check or money order. No similar form has been designed to be used in connection with requests for letter rulings, opinion letters, or administrative scrutiny determinations.

.03 EFFECT OF NONPAYMENT OR PAYMENT OF INCORRECT AMOUNT. It will be the general practice of the Service that:

(1) The respective offices within the Service that are responsible for issuing letter rulings, determination letters, etc., will exercise discretion in deciding whether to immediately return submissions that are not accompanied by a properly completed check or money order or that are accompanied by a check or money order for less than the correct amount. In those instances where the submission is not immediately returned, the requester will be contacted and given a reasonable amount of time to submit the proper fee. If the proper fee is not received within a reasonable amount of time, the entire submission will then be returned. However, the respective offices of the Service, in their discretion, may defer substantive consideration of a submission until proper payment has been received.

(2) An application for a determination letter will not be returned merely because Form 8717 or Form 8718 was not attached.

(3) The return of a submission to the requester may adversely affect substantive rights if the submission is not perfected and resubmitted to the Service within 30 days of the date of the cover letter returning the submission. Examples of this are: (a) where an application for a determination letter is submitted prior to the expiration of the remedial amendment period under section 401(b) and is returned because no user fee was attached, the submission will be timely if it is resubmitted by the expiration of the remedial amendment period or, if later, within 30 days after the application was returned; and (b) where an application for exemption under section 501(c)(3) is submitted before expiration of the period provided by section 1.508-1(a)(2) and is returned because no user fee was attached, the submission will be timely if it is resubmitted before expiration of the period provided by section 1.508-1(a)(2) or within 30 days, whichever is later.

(4) If a check or money order is for more than the correct amount, the submission will be accepted and the amount of the excess payment will be returned to the requester.

SECTION 10. REFUNDS

.01 GENERAL RULE. In general, the fee will not be refunded unless the Service declines to rule on all issues for which a ruling is requested. In the case of a request for a letter ruling, if the case has been closed by the Service because essential information has not been submitted timely, the request may be reopened and treated as a new request, but the taxpayer must pay another user fee before the case can be reopened. See section 11.04(5) of Rev. Proc. 2000-4, page 115, this Bulletin.

.02 EXAMPLES.

(1) THE FOLLOWING ARE EXAMPLES OF SITUATIONS IN WHICH THE FEE WILL NOT BE REFUNDED:

(a) The request for a letter ruling, determination letter, etc., is withdrawn at any time subsequent to its receipt by the Service, unless the only reason for withdrawal is that the Service has advised the requester that a higher user fee than was sent with the request is applicable and the requester is unwilling to pay the higher fee. For example, no fee will be refunded where the taxpayer has been advised that a proposed adverse ruling is contemplated and subsequently withdraws its submission.

(b) The request is procedurally deficient, although accompanied by the proper fee and is not timely perfected by the requester. When there is a failure to timely perfect the request, the case will be considered closed and the failure to perfect will be treated as a withdrawal for purposes of this revenue procedure.

(c) A letter ruling, determination letter, etc., is revoked in whole or in part at the initiative of the Service. The fee paid at the time the original letter ruling, determination letter, etc., was requested will not be refunded.

(d) The request contains several issues and the Service rules on some, but not all, of the issues. The highest fee applicable to the issues on which the Service rules will not be refunded.

(e) The taxpayer asserts that a letter ruling the taxpayer received covering a single issue is erroneous or not responsive (other than an issue on which the Service has declined to rule) and requests reconsideration. The Service, upon reconsideration, does not agree that the letter ruling is erroneous or is not responsive. The fee accompanying the request for reconsideration will not be refunded.

(f) The situation is the same as described in subparagraph (e) of this section 10.02(1) except that the letter ruling covered several unrelated transactions. The Service, upon reconsideration, does not agree with the taxpayer that the letter ruling is erroneous or is not responsive for all of the transactions, but does agree that it is erroneous as to one transaction. The fee accompanying the request for reconsideration will not be refunded except to the extent applicable to the transaction for which the Service agrees the letter ruling was in error.

(g) The request is for a supplemental letter ruling, determination letter, etc., concerning a change in facts (whether significant or not) relating to the transaction ruled on.

(h) The request is for reconsideration of an adverse or partially adverse letter ruling or a final adverse determination letter, and the taxpayer submits arguments and authorities not submitted before the original letter ruling or determination letter was issued.

(2) THE FOLLOWING ARE EXAMPLES OF SITUATIONS IN WHICH THE FEE WILL BE REFUNDED:

(a) In a situation to which section 10.02(1)(h) of this revenue procedure does not apply, the taxpayer asserts that a letter ruling the taxpayer received covering a single issue is erroneous or is not responsive (other than an issue on which the Service declined to rule) and requests reconsideration. The Service agrees, upon reconsideration, that the letter ruling is erroneous or is not responsive. The fee accompanying the taxpayer's request for reconsideration will be refunded.

(b) In a situation to which section 10.02(1)(h) of this revenue procedure does not apply, the requester requests a supplemental letter ruling, determination letter, etc., to correct a mistake that the Service agrees it made in the original letter ruling, determination letter, etc., such as a mistake in the statement of facts or in the citation of a Code section. Once the Service agrees that it made a mistake, the fee accompanying the request for the supplemental letter ruling, determination letter, etc., will be refunded.

(c) The taxpayer requests and is granted relief under section 7805(b) in connection with the revocation in whole or in part, of a previously issued letter ruling, determination letter, etc. The fee accompanying the request for relief will be refunded.

(d) In a situation to which section 10.02(1)(d) of this revenue procedure applied, the taxpayer requests reconsideration of the Service's decision not to rule on an issue. Once the Service agrees to rule on the issue, the fee accompanying the request for reconsideration will be refunded.

SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE

     A taxpayer that believes the user fee charged by the Service for its request for a letter ruling, determination letter, etc., is either not applicable or incorrect and wishes to receive a refund of all or part of the amount paid (see section 10 of this revenue procedure) may request reconsideration and, if desired, the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the applicable Post Office Box or other address given in section 7. Both the incoming envelope and the letter requesting such reconsideration should be prominently marked "USER FEE RECONSIDERATION REQUEST." No user fee is required for these requests. The request should be marked for the attention of:

IF THE MATTER INVOLVES
PRIMARILY:                         MARK FOR THE ATTENTION OF:
_____________________________________________________________________

Employee plans letter ruling       Employee Plans Technical
requests and all other employee
plans matters handled by EP
Technical

Exempt organizations letter        Exempt Organizations Technical
ruling requests

Employee plans and/or exempt       Chief, Technical/Review Staff
organizations determination        EP or EO Determinations
letter requests
_____________________________________________________________________

SECTION 12. EFFECT ON OTHER DOCUMENTS

01. Rev. Proc. 99-8, 1998-1 I.R.B. 229, is superseded.

SECTION 13. EFFECTIVE DATE

This revenue procedure is effective January 10, 2000.

SECTION 14. PAPERWORK REDUCTION ACT

The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1520.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid control number.

The collections of information in this revenue procedure are in sections 6.01(10)(c), 6.08(6)(a) and 11. This information is required to substantiate that a taxpayer or an exempt organization seeking to pay a reduced user fee with respect to a request for a letter ruling is entitled to pay the reduced fee; to identify the user fee category and corresponding fee required to be paid with respect to determination letter requests; to request reconsideration of the user fee charged by the Service and, in connection with such a request, to indicate whether an oral discussion is desired. This information will be used to enable the Service to determine whether the taxpayer or exempt organization is entitled to pay a reduced user fee, to ascertain whether reconsideration of the user fee is being requested and, if it is being requested, whether an oral discussion is requested. The collections of information are voluntary, to obtain a benefit. The likely respondents are individuals, business or other for-profit institutions, nonprofit institutions, and small businesses or organizations.

The estimated total annual reporting and/or recordkeeping burden is 300 hours.

The estimated annual burden per respondent/recordkeeper varies from one hour to ten hours, depending on individual circumstances, with an estimated average of three hours. The estimated number of respondents and/or recordkeepers is 90 (requests for reduced fees) and 10 (requests for reconsideration of fee).

The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

DRAFTING INFORMATION

The principal author of this revenue procedure is Luis O. Ortiz of Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this revenue procedure, contact Mr. Ortiz at (202) 622-6214 (not a toll-free number).

APPENDIX

Following is a list of revenue procedures requiring payment of a user fee or an administrative scrutiny determination user fee.

A. PROCEDURES APPLICABLE TO BOTH EMPLOYEE PLANS AND EXEMPT
ORGANIZATIONS

Rev. Proc. 2000-4, this Bulletin, provides procedures for issuing letter rulings, information letters, etc., on matters relating to matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.

B. PROCEDURES APPLICABLE TO EMPLOYEE PLANS MATTERS OTHER THAN
ACTUARIAL MATTERS

Rev. Proc. 75-26, 1975-1 C.B. 722, sets forth the general procedures of the Internal Revenue Service for the processing of applications for exemption under section 4975(c)(2) of the Code.

Rev. Proc. 87-50, 1987-2 C.B. 647, as modified by Rev. Proc. 91- 44 and Rev. Proc. 92-38, sets forth the procedures of the Service relating to the issuance of rulings and opinion letters with respect to the establishment of individual retirement accounts and annuities (IRAs) under section 408, the entitlement to exemption of related trusts or custodial accounts under section 408(e), and the acceptability of the form of prototype simplified employee pension (SEP) agreements under sections 408(k) and 415.

Rev. Proc. 89-9, 1989-1 C.B. 780, as modified by Rev. Proc. 90- 21; Rev. Proc. 92-41, 1992-1 C.B. 870; Rev. Proc. 93-9, 1993-1 C.B. 474; Rev. Proc. 93-12; and Rev. Proc. 94-13; and as supplemented by Rev. Proc. 93-10, 1993-1 C.B. 476, sets forth the procedures of the Service pertaining to the issuance of opinion letters relating to master or prototype pension, profit-sharing and annuity plans involving sections 401 and 403(a), and the status for exemption of related trusts or custodial accounts under section 501(a).

Rev. Proc. 90-21, 1990-1 C.B. 499, modified Rev. Procs. 89-9 and 89-13 regarding certain requirements for approval by the Service of master and prototype (M & P) pension, profit-sharing and annuity plans and regional prototype plans.

Rev. Proc. 92-24, 1992-1 C.B. 739, provides procedures for requesting determination letters on the effect on a plan's qualified status under section 401(a) of the Code of plan language that permits, pursuant to section 420, the transfer of assets in a defined benefit plan to a health benefits account described in section 401(h).

Rev. Proc. 92-38, 1992-1 C.B. 859, provides notice that individual retirement arrangement trusts, custodial account agreements, and annuity contracts must be amended to provide for the required distribution rules in section 408(a)(6) or (b)(3). In addition, Rev. Proc. 92-38 modifies the guidance in Rev. Proc. 87-50 with regard to opinion letters issued to sponsoring organizations, including mass submitters and sponsors of prototype IRAs.

Rev. Proc. 93-41, 1993-2 C.B. 536, sets forth the procedures of the Service relating to the issuance of an administrative scrutiny determination as to whether a separate line of business satisfies the requirement of administrative scrutiny within the meaning of section 1.414(r)-6.

Rev. Proc. 97-29, 1997-1 C.B. 698, describes model amendments for SIMPLE IRAs; guidance to drafters of prototype SIMPLE IRAs on obtaining opinion letters; permissive amendments to sponsors of nonSIMPLE IRAs; the opening of a prototype program for SIMPLE IRA Plans; and transitional relief for users of SIMPLE IRAs and SIMPLE IRA Plans that have not been approved by the Service.

Rev. Proc. 98-59, 1998-50 I.R.B. 8, provides guidance on obtaining opinion letters to drafters of prototype Roth IRAs, and provides transitional relief for users of Roth IRAs that have not been approved by the Internal Revenue Service.

Rev. Proc. 2000-6, this Bulletin, provides procedures for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975(e)(7).

C. EMPLOYEE PLANS ACTUARIAL MATTERS

Rev. Proc. 78-37, 1978-2 C.B. 540, sets forth the procedure by which a plan administrator or plan sponsor may obtain approval of the Secretary of the Treasury for a change in funding method as provided by section 412(c)(5) of the Code and section 302(c)(5) of ERISA.

Rev. Proc. 79-61, 1979-2 C.B. 575, outlines the procedure by which a plan administrator or plan sponsor may request and obtain approval for an extension of an amortization period in accordance with section 412(e) of the Code and section 304(a) of ERISA.

Rev. Proc. 79-62, 1979-2 C.B. 576, outlines the procedure by which a plan sponsor or administrator may request a determination that a plan amendment is reasonable and provides for only de minimis increases in plan liabilities in accordance with section 412(f)(2)(A) of the Code and section 304(b)(2)(A) of ERISA.

Rev. Proc. 90-49, 1990-2 C.B. 620, modifies and replaces Rev. Proc. 89-35, 1989-1 C.B. 917, in order to extend the effective date to contributions made for plan years beginning after December 31, 1989, to change the deadline for requesting rulings under the revenue procedure, to revise the information requirements for a ruling request made under the revenue procedure, to furnish a worksheet for actuarial computations, and to provide a special rule under which certain de minimis nondeductible employer contributions to a qualified defined benefit plan may be returned to the taxpayer without a formal ruling or disallowance from the Service.

Rev. Proc. 94-41, 1994-1 C.B. 711, sets forth procedures for requesting waivers of the minimum funding standard described in section 412(d) and the issuance of such waivers by the Commissioner, Tax Exempt and Government Entities Division.

Rev. Proc. 94-42, 1994-1 C.B. 717, supersedes Rev. Proc. 79-18, 1979-1 C.B. 525, and Rev. Rul. 79-215, 1979-2 C.B. 190, and sets forth a procedure for obtaining approval of an amendment to a qualified plan that, under section 412(c)(8), reduces the accrued benefits of plan participants.

D. PROCEDURES APPLICABLE TO EXEMPT ORGANIZATIONS MATTERS ONLY

Rev. Proc. 80-27, 1980-1 C.B. 677, provides procedures under which recognition of exemption from federal income tax under section 501(c) may be obtained on a group basis for subordinate organizations affiliated with and under the general supervision or control of a central organization. This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application for recognition of exemption.

Rev. Proc. 90-27, 1990-1 C.B. 514, sets forth revised procedures with regard to applications for recognition of exemption from federal income tax under sections 501 and 521.