IRS will accept group exemption letter requests; issuance of Revenue Procedure 2025-29 and revision of Form 8940

Useful Links

IRS.gov

Charities and Nonprofits
Homepage

EO FAQs

EO Forms and Instructions

EO Newsletter

Life Cycle

Tax Exempt Organization Search

A-Z Index

Calendar of Events

Stay Exempt

Educational Resources & Guidance

Subscribe to the EO Update

Other IRS Resources

Contact My Local Office

e-file

Forms & Instructions

Frequently Asked Questions

News

Taxpayer Advocate

Where to File

IRS Social Media

Education Sessions

IRS will accept group exemption letter requests; issuance of Revenue Procedure 2025-29 and revision of Form 8940

Revenue Procedure 2026-8, issued January 20, 2026, sets forth procedures for group exemption letter requests. The Internal Revenue Service has revised Form 8940, Request for Miscellaneous Determination, and its instructions to implement these procedures.

Group exemption letter requests may now be submitted using Form 8940 through Pay.gov.

The required user fee for requesting a group exemption letter is currently $3,500. Applicants must pay the user fee through Pay.gov when submitting the request. Payment can be made directly from a bank account, credit or debit card.

Updates on Form 8940 can be obtained by subscribing to EO Update, a free e-Newsletter from the IRS Exempt Organizations and Government Entities function. EO Update provides information on tax policy, services and information that is important to tax-exempt organizations including:

• News releases from the IRS related to exempt organizations
• New forms, guidance and other publications
• Changes and additions to the IRS Charities and Nonprofits website
• Upcoming IRS training and outreach events

For more information, download Publication 557, Tax-Exempt Status for Your Organization.

Back to Top

For the latest exempt organization news, connect via IRS Social Media and subscribe to this and other IRS Newsletters.

If you have a technical or procedural question about Exempt Organizations, visit the Charities and Nonprofits homepage on IRS.gov.

If you have a specific question about exempt organizations, please contact us.

Please do not reply to this message.