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 |
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