File current versions of exemption applications
The IRS reminds people seeking tax-exempt status to use the current version of forms to avoid processing delays. The current version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, is dated December 2017, and Form 1024, Application for Recognition of Exemption Under Section 501(a), is dated January 2018.
If you use a prior version of one of these forms, the IRS will return your application and ask you to resubmit using the current version of the form.
Revenue Procedure 2018-5 announces the following user fees:
Application Type User Fee Form 1023 $600 Form 1024 Form 1024-A Form 1023-EZ $275 Group exemption letter $2,000
Please submit Form 8718, User Fee for Exempt Organization Determination Letter Request, with group exemption letter requests and exemption applications, other than those filed on Forms