The current IRS user fee for Form 1023 is $600. The fee is paid through Pay.gov with the electronic application and is separate from state filing fees or professional service fees.

Most organizations apply for 501(c)(3) recognition electronically through Pay.gov, using Form 1023 or, if eligible, the shorter Form 1023-EZ; the current IRS user fee is $600 for Form 1023 and $275 for Form 1023-EZ. Form 1023-EZ eligibility depends on the IRS eligibility worksheet, not simply on small size, so complete that worksheet before assuming eligibility. Before submitting either form, reconcile the legal name, EIN, formation date, purpose language, and financial figures, and prepare clear, factual narrative descriptions of what the organization will actually do rather than relying on broad mission language.

Requirements and government fees can change, so verify time-sensitive details with the responsible agency before filing.

How Beacon Nonprofit can help: BeaconComplete includes guided 501(c)(3) application support and can help prepare the federal filing around the organization's formation, governance, activity, and financial information. Government user fees are separate from Beacon's service charge and are paid according to the IRS filing requirements in effect when the application is submitted. Beacon's role is administrative formation and filing support: government agencies control approval, processing times, and legal or tax determinations, and specialized operational matters may require a qualified professional outside Beacon's service scope. Depending on the selected package, the Beacon records available to the organization can include the approved state formation documents and, with BeaconComplete, EIN assistance, corporate bylaws, registered agent service, and the 501(c)(3) application materials prepared through the service.