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File current versions of exemption applications; schedule of user fees

File current versions of exemption applications

The IRS today issued a reminder to entities seeking tax-exempt status to use the current version of forms to avoid processing delays.


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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. Today’s IRS release states that if a prior version of one of these forms is used, the IRS will return the application and ask for the application to be resubmitted using the current version of the form.

User fees

Today’s IRS release also includes a reminder that Rev. Proc. 2018-5 listed the following user fees: 

  • $600 for applications on Form 1023, Form 2014, and Form 1024-A
  • $275 for Form 1023-EZ
  • $2,000 for group exemption letter 

The IRS release reminds that Form 8718, User Fee for Exempt Organization Determination Letter Request, is to be submitted with group exemption letter requests and exemption applications, other than those filed on Forms 1023 and 1023-EZ. 

Form 1023 revisions

The IRS release notes that Form 1023 and the related instructions have been updated to:

  • Include a new public charity status for agricultural research organizations (section 170(B)(1)(a)(ix))
  • Eliminate a question about the advance ruling process
  • Eliminate an outdated question about organizations applying for 501(c)(3) recognition more than 27 months after formation
  • Reflect enhanced financial data reporting requirements for organizations older than one year


For more information, contact a tax professional with KPMG’s Washington National Tax practice:

Preston Quesenberry | +1 202 533 3985 | 

Randall Thomas | +1 202 533 3786 |

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