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Review user fee program guidance for letter ruling, determination letter and compliance statement requests from taxpayers and other organizations.

If you received a letter notifying you that the IRS rejected your offer, you have 30 days from the date of the OIC rejection letter to request an appeal of the decision. If it¡¯s been more than 30 days from the date of the rejection letter, your appeal won¡¯t be accepted. Remember to mail your appeal to the office that sent you the rejection letter.

You are no longer recognized as a tax-exempt subordinate in a group ruling letter.

Find user fee payment information for determination letter requests.

Exempt Organization - Sample Questions for exemption applications and determination letter requests

Revenue Procedure 2019-20 (PDF) opened the determination letter program for amended individually designed statutory hybrid plans to submit determination letter applications during the 12-month period ending on August 31, 2020.

Procedures and forms for submitting applications for opinion or advisory letters for pre-approved retirement plans.

Resources for filing an application for an opinion or advisory letter for a pre-approved 403(b) plan.

Letters (K-O) of the Charities and Nonprofits sitemap developed to make it easier for website users to navigate.

Overview of retirement plan correction program for errors discovered on audit or during the determination letter application process.