IRS Cuts Form 1023-EZ User Fee From $400 to $275
Rev. Proc. 2016-32; 2016-22 I.R.B. 1019
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
- Code Sections
- Subject Areas/Tax Topics
- Industry GroupsNonprofit sector
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- LanguageEnglish
- Tax Analysts Document NumberDoc 2016-11004
- Tax Analysts Electronic Citation2016 TNT 104-12
Superseded by Rev. Proc. 2017-5; Modifies Rev. Proc. 2016-8
SECTION 1. PURPOSE
This revenue procedure modifies Revenue Procedure 2016-8, 2016-1 I.R.B. 243 by reducing the user fee listed in Rev. Proc. 2016-8 for Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
SECTION 2. BACKGROUND
Rev. Proc. 2016-8 provides a fee schedule for requests for determination letters on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, and sets the user fee for applications for recognition of exemption under § 501(c)(3) submitted on Form 1023-EZ at $400.
SECTION 3. MODIFICATION TO REVENUE PROCEDURE 2016-8
.01 The user fee in section 6.09(1) of Rev. Proc. 2016-8, for applications for recognition of exemption under § 501(c)(3) submitted on Form 1023-EZ, is modified by replacing "$400" with "$275."
.02 The entry for "Application for recognition of exemption under § 501(c)(3) submitted on Form 1023-EZ" in the summary of exempt organization fees in section 6.10 is modified by replacing "$400" with "$275."
SECTION 4. EFFECT ON OTHER DOCUMENTS
Rev. Proc. 2016-8 is modified.
SECTION 5. EFFECTIVE DATE
This revenue procedure is effective July 1, 2016.
SECTION 6. DRAFTING INFORMATION
The principal author of this Revenue Procedure is Chelsea Rubin of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For additional information, please contact Ms. Rubin at 202-317-5800 (not a toll-free number).
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
- Code Sections
- Subject Areas/Tax Topics
- Industry GroupsNonprofit sector
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2016-11004
- Tax Analysts Electronic Citation2016 TNT 104-12