501c3 Filing Fee – IRS Form 1023 User Fee


Nonprofit organizations filing IRS Form 1023 – Application for Recognition of Exemption must include a Form 1023 User Fee payment as part of their application for either $400 or $850, made payable by check to the United States Treasury.

The Form 1023 filing fee amount is determined by your organization’s annual revenue over the next four years, and the IRS uses $10,000 per year as its benchmark.  For example, if your organization’s projected annual revenue averages $10,000 or more during the next four years, then your application fee is $850.  If your organization’s projected annual revenue averages less than $10,000 during the next four years, then your application fee is $400.


501c3 Filing Fee


Unless you are absolutely certain that your organization’s projected annual revenue will exceed $10,000 per year during the next four years, it may be in your best interest as a startup nonprofit organization to project a bit more conservatively so that you’re only required to pay the $400 filing fee.  Then, if you end up exceeding those numbers at any point during the next four years, you are able to make up the difference on your annual Form 990 filing.

On the other hand, if you are quite certain that your organization will exceed the $10,000 annual revenue benchmark over the next four years then you should submit the required IRS Form 1023 Filing Fee of $850.

If you have additional questions about the IRS Form 1023 User Fee, or how to determine what your 501c3 filing fee will be, please contact Nonprofit Elite.  We’ll glad to help.

  1. I have a comment, my organization has no recurring annual fees Al came out of pocket expenses…so to file a 501c3 what must I do…My organization is assistance to the homeless and transportation services when needed and clothes donations…

  2. Hello Amber, Thanks for getting in touch. Please call 800-268-4388 or email info@nonprofitelite.org and one of our consultants will be able to help! It sounds like your expenses and paperwork for filing for 501c3 tax exempt status will not be difficult since you are a smaller organization. We can help you get this done the right way and quickly!

  3. Is the filing fee every year for the organization? One time? How often? Thank you!

  4. Hello Hailey, the IRS Form 1023 filing fee is a one-time fee. Give us a call or fill out the contact form if you’d like us to help or need more info!

  5. In state of washington its $400 to get a 501c for non profit for housecleaning that sponor for cancer

  6. If we are a startup ministry and do not project this amount as we are very small, I’m wanting to know if the $850 is required or the $400 when filing the 501c3. I was told that it would $750 to file.

  7. Hello Vernard,

    This is an older post and the IRS has since updated their fees…so I have good news for you! The current filing fee for smaller organizations is now only $275. Please call us at 1-800-268-4388 and we can get you set up quickly, and backed with our 100% IRS approval guarantee. Or use the contact form from our website…either way we’re glad to help!

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