How much is the user fee for an exemption application?
The user fee for Form 1023 is $600.
The user fee for Form 1023-EZ is $275, The Form 1023-EZ 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.
See New Fees with Form 8718 for additional user fees. These amounts are subject to change; the IRS publishes the latest user fee information at www.IRS.gov, keyword "user fee"; you can also contact Customer Account Services for the latest information.