Form 1023: Amount of User Fee
How much is the user fee for an exemption application?
The amount of the user fee depends on the applying organization's average annual gross receipts. If the organization's average annual gross receipts have exceeded or will exceed $10,000 annually over a four-year period, the fee is $850. If gross receipts have not exceeded or will not exceed $10,000 annually over a four-year period, the user fee is $400. An applicant must certify its gross receipts in Part XI.
If the organization is eligible to submit Form 1023-EZ, the user fee is $400. The fee must be paid through www.pay.gov when the application is filed. Payment can be made directly from your bank account or by credit/debit card.