2016-19

New Lower User Fee for Some Exempt Organizations

Form 1023-EZ can be used by some organizations to apply for exempt status under IRC § 1023-EZ. A checklist provided in the form’s instructions must be reviewed to determine eligibility for filing the shortened form: https://www.irs.gov/pub/irs-pdf/i1023ez.pdf

Rev. Proc. 2016-32 modifies the user fees from $400.00 to $275.00 effective July 1, 2016: https://www.irs.gov/irb/2016-22_IRB/ar10.html

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