User Fee for Form 1023-EZ Reduced Effective July 1 (Rev. Proc. 2016-32)

The IRS has reduced from $400 to $275 the user fee for Form 1023–EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, effective July 1, 2016. Rev. Proc. 2016-8 , I.R.B. 2016-1, 243, is modified.

Rev. Proc. 2016-32, 2016FED ¶46,334

Other References:

Code Sec. 501

CCH Reference – 2016FED ¶22,604.021

CCH Reference – 2016FED ¶22,604.10

CCH Reference – 2016FED ¶22,660.10

Tax Research Consultant

CCH Reference – TRC EXEMPT: 12,054.10

CCH Reference – TRC EXEMPT: 21,402