Create and maintain high performing tax-exempt organizations. Simply.

IRS Changes 1023 Filing Fees for 2018

Feb 8, 2018 1:45:15 PM / by John West

Things move slowly at the IRS, which is just as well because it’s a big institution that touches the lives of just about everyone. When they do make a change it can impact a lot of people and businesses. The IRS has made changes for 2018 that affect anybody starting a nonprofit. If you want to get 501(c)(3) status and haven’t yet submitted your application, you should read on.

IRS Changes 1023 Filing Fees image.jpg

The first change is for the application fee. In the past, the IRS charged three different fees: $275, $400, or $850 depending on the type of nonprofit you are starting. Now the fees have changed. The $275 fee is still there for nonprofits that qualify to file using form 1023-EZ but for all others the $400 or $850 fee is now a flat $600 for every 1023 application.

The second change is to the 1023 form its


f. The final section of form 1023 is for the fee and signature. Instead of letting you know how much the application fee is, the IRS now requires you to write in the amount you’ll pay with a reminder that if it’s not right, they’ll reject your application! Yes, is the section from the actual form:



Sometimes the IRS makes things easier, such as when they released the 1023-EZ application back in 2014. At other times they make the process even more obscure and difficult to navigate. We stay on top of these changes for you, so be sure to check back on our blog, or even better...subscribe for updates via email so you don’t miss a thing.

Topics: Exemption, 501c3, 1023, how to start a nonprofit