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About Form 8717, User Fee for Employee Plan Determination Letter Request | Internal Revenue Service.
Generally, if you file Form 1024 within 27 months after the month in which you were legally formed, and we approve your application, the effective date of recognition of your exempt status will be your legal date of formation.
Organizations applying for federal income tax exemption file Form 8718 with their determination letter application to record payment of the required user fee.
Applicants must also include Form 8718, User Fee for Exempt Organization Determination Letter Request, and the correct user fee, which is $600.
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