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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 $275. The fee must be paid through when the application is filed. Payment can be made directly from your bank account or by credit/debit card.

These amounts are subject to change; the IRS publishes the latest user fee information at, keyword "user fee"; you can also contact Customer Account Services for the latest information.

Page Last Reviewed or Updated: 21-Mar-2017