For organizations submitting the full Form 1023, the user fee is now $600. The instructions indicate that organizations should refer to Rev. Proc. 2017-5, 2017-1 I.R.B. 230, or a later revision for updates to user fees, which are revised in the first Internal Revenue Bulletin issued each year. Alternatively, an organization can call Customer Account Services at 1-877-829-5500 for current user fee information.
The IRS also revised Form 1023-EZ:
- Part III now requires a brief description of the organization’s mission and activities.
- Questions were added regarding the organization’s annual gross receipts, total assets, and public charity classification.
- If an organization is seeking reinstatement after being automatically revoked for failing to file three annual returns, the organization must seek the same foundation classification it had at the time of revocation to be eligible to use Form 1023-EZ. An organization seeking a different foundation classification must file the full Form 1023.
If an organization is eligible to submit Form 1023-EZ, the user fee remains $275. For more information about the Form 1023-EZ, see Starting a Nonprofit: Form 1023 or Form 1023-EZ?