The IRS has reported that user fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
- $400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period (Currently $300)
- $850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period (Currently $750)
- $3,000 for group exemption letters (Currently $900).
Cyber Assistant, a web-based software program designed to help 501(c)(3) applicants prepare a complete and accurate Form 1023 application, will become available during 2010. Once the IRS announces the availability of Cyber Assistant, the user fees will change again:
- $200 for organizations using Cyber Assistant (regardless of size) to prepare their Form 1023
- $850 for all other organizations not using Cyber Assistant (regardless of size) to prepare their Form 1023.
We will let you know as soon as Cyber Assistant is available.