Good news from the IRS usually sounds like the beginning of a funny joke…but not this time. In an unexpected move, the IRS announced in late January a revised filing fee schedule for applicants for 501(c) status. Most applicants will see their filing fee go down, though some at the lower end of the scale could see an increase. Here’s the breakdown:
Form 1023…$600 for all filers (was $400 for budgets under $10k/yr; $850 for budgets over $10k/yr)
Form 1023-EZ…remains at $275 (was already lowered from $400 in July 2016)
Requests for group exemption status…$2,000 (was $3,000)
For more complete details, see the IRS Revenue Bulletin 2018-5 and scroll down to Appendix A.