Revised Fee for Tax Exemption Application

New user fees apply to Exempt Organizations exemption applications, ruling requests and other matters for 2010. The fee for 501(c)(3) tax exempt application (Form 1023) will be reduced to $200 when the application is submitted electronically. If a paper application is filed, the fee will be $850. Consult section 6 of Rev. Proc. 2010-8 (http://www.irs.gov/irb/2010-01_IRB/ar13.html) to ensure that you include the appropriate fee with your application for exemption or other ruling or determination request.