The IRS has changed the user fee for the 1023 Application. The fee is now a flat $600 as opposed to a $400 or $850 fee based on gross receipts. The 1023-EZ Application fee will remain at $275. Please visit the IRS website for further details:
https://www.irs.gov/charities-non-profits/form-1023-and-1023-ez-amount-of-user-fee
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