US · guidance
Ann. 2024-7, 2024-07 I.R.B. 673
CORRECTIONS TO REVENUE PROCEDURE 2024-5, SCHEDULE OF USER FEES IN APPENDIX A
This announcement contains corrections to Revenue Procedure 2024-5, 2024-5 IRB 1, which omitted the effective dates for certain changes to the user fees in the user fee schedule.
Revenue Procedure 2024-5, as published on January 2, 2024, (2024-5 IRB 1), omitted the effective dates for changes to the user fees that apply to certain requests for advance approvals. Rev. Proc. 2024-5 sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations Rulings and Agreements, including determination letters relating to certain advance approvals. This announcement corrects Appendix A, paragraphs (9), (10), and (11) of Rev. Proc. 2024-5.
Paragraphs (9) Section 4942(g)(2) set asides – advance approval (Form 8940), (10) Section 4945 advance approval of organization’s grant making procedures (Form 8940), and (11) Section 4945(f) advance approval of voter registration activities (Form 8940) did not specify the effective dates for increases in the applicable user fees from $2,500 to $3,500.
Paragraphs (9), (10), and (11) of Appendix A of Rev. Proc 2024-5 now read as follows:
(9) Section 4942(g)(2) set asides - advance approval (Form 8940)
(a) Submissions prior to July 1, 2024
$2,500
(b) Submissions on or after July 1, 2024
$3,500
(10) Section 4945 advance approval of organization's grant making procedures (Form 8940)
(a) Submissions prior to July 1, 2024
$2,500
(b) Submissions on or after July 1, 2024
$3,500
(11) Section 4945(f) advance approval of voter registration activities (Form 8940)
(a) Submissions prior to July 1, 2024
$2,500
(b) Submissions on or after July 1, 2024
$3,500
Effect on Other Documents
Revenue Procedure 2024-5, 2024-5 IRB 1, is corrected.
Drafting Information
The principal author of this Revenue Procedure is Peter A. Holiat of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For additional information, please contact Mr. Holiat at 202–317–4541 (not a toll-free number).
History
Announcement published in Internal Revenue Bulletin 2024-07, February 12, 2024, at page 673. It states no effective date of its own; this row opens at the bulletin's publication date.
Provenance
- Source
- irs.gov
- Retrieved
- 2026-09-20
- Edition
- irs-irb-2026-09-20
- Content hash
69e54aa09ba2545deae575ae16a5805cd5efb1a22d6625843231e6b01c24cfa2
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