Applications for recognition of exemption on Form 1023 must now be submitted electronically online at www.pay.gov. The IRS will accept paper version during a 90-day grace period.
A registered user fee of $600 for the form will remain in effect for this year with applicants needing to pay the fee through the same web site. Payments can be made directly from a bank account or by credit or debit card. Exempt Organizations Update, a free e-Newsletter from the IRS Exempt Organizations’ office, provides updates about Form 1023 and tax policy, services and information.
Information on how to apply f tax-exempt status is available at Applying for Tax-Exempt Status on IRS.gov; Form 1023 Electronic Filing Overview presentation on StayExempt.irs.gov; and Applying for 501(c)(3) Status course on StayExempt.irs.gov.