Acquiring a 501(c)(3) tax exemption generally requires a filing of IRS Form 1023. As of January 3, 2010, a new fee structure for Form 1023 filing took effect. Under the new rules, the fees are “$850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period”. “$400 for organizations whose gross receipts do not exceed $10,000 or less annually over a 4-year period”.

Later this year, the IRS will launch a Web-based software program called Cyber Assistant, and with it, implement yet another new Form 1023 fee structure. This program is intended to aid applicants in their preparation of their Form 1023 application. Filing with Cyber Assistant will require a reduced fee of $200 regardless of the organization’s size. Whereas, after the program’s launch, filing Form 1023 in the traditional manner will require a fee of $850 for all organizations.

The IRS has not announced a date for the Cyber Assistant’s launch, but it is expected sometime this year.