IRS Exemption Application User Fees to Change

The IRS also announced this week that user fees will increase for all exemption applications (Forms 1023, 1024, and 1028), postmarked after January 3, 2010 (The user fee increases to $850 for organizations with annual gross receipts over $10,000.) However, once the Cyber Assistant becomes available during 2010, the user fees for filing Form 1023 using Cyber Assistant will be $200, regardless of size and the user fee for all other organizations will be $850, regardless of size. Cyber Assistant is a web-based document assembly program developed by the IRS for completing the Form 1023.