How Much Does It Cost to File Form 1023-EZ in 2026?

If you're asking "how much does it cost to file a 1023-EZ," here's the answer: the IRS user fee for Form 1023-EZ is $275, paid electronically through Pay.gov at the time you submit your application.

But that single number doesn't tell you the whole story—and if you stop there, you risk budgeting for the wrong total. The $275 fee covers only the IRS's cost to process your application. It doesn't include state incorporation fees, professional help if you need it, or what happens if your organization turns out not to qualify for the EZ form at all. This guide breaks down every real cost involved, using the IRS's own published fee schedule as well as guidance from nonprofit law specialists, so you know exactly what to budget before you file.

1023-EZ Cost

Both IRS fees are paid through Pay.gov and are non-refundable — even if your application is denied, withdrawn, or you submitted the wrong form.

What Is Form 1023-EZ, Exactly?

Form 1023-EZ is the IRS's streamlined, three-page online application for organizations seeking federal tax-exempt status under Section 501(c)(3). It was introduced to give smaller nonprofits a faster, cheaper alternative to the full 26-page Form 1023, and it can only be filed online through Pay.gov.

Because it's shorter and doesn't require narrative descriptions, financial projections, or attached organizing documents, it's significantly less expensive to prepare — whether you're doing it yourself or paying someone to help.

Form 1023-EZ vs. Form 1023: Cost Comparison

The fee you pay depends entirely on which form your organization is eligible — and required — to file.

• Form 1023-EZ: $275 IRS user fee. Reserved for smaller organizations.
• Form 1023: $600 IRS user fee. Required for all organizations that don't meet 1023-EZ eligibility, including larger nonprofits, churches, schools, hospitals, and foreign organizations.

The IRS reviews these user fees on a biennial basis, so always confirm the current amount on Pay.gov before submitting.

Cost isn't the only difference — it's also about speed. The IRS typically issues 80% of Form 1023-EZ determinations within roughly 3–5 weeks, with a general expectation of 1–3 months for most applicants. Applications flagged for additional review can take significantly longer. The standard Form 1023, by contrast, commonly takes 3–6 months or more to process. Don't pick the cheaper form just because it's cheaper — filing the wrong one can trigger a rejection, wasted fee, and a second filing.

Do You Actually Qualify for Form 1023-EZ?

This is where a lot of the "hidden cost" of Form 1023-EZ shows up — not in dollars, but in disqualification risk. Before you can pay the $275 fee, the IRS requires you to complete the Form 1023-EZ Eligibility Worksheet. If you answer "yes" to any disqualifying question, you cannot use the EZ form and must file the full Form 1023 instead — at $600.

General qualification thresholds include:

• Projected annual gross receipts of $50,000 or less for each of the next three years
• Total assets of $250,000 or less
• Not a church, school, hospital, medical research organization, or foreign organization
• Not previously had 501(c)(3) status automatically revoked (with limited reinstatement exceptions — see below)

If your projected numbers are close to these thresholds, it's worth getting a professional read on your eligibility before you file — an incorrect filing wastes both the fee and months of processing time. This is exactly the kind of decision our nonprofit strategy consultation is built to help with.

What If Your Nonprofit Grows Past the $50,000 Threshold Later?

This is a question many founders don't think to ask until it's too late: what happens if you file Form 1023-EZ, get approved, and then in year two or three your organization brings in a grant or donation that pushes you above the $50,000 gross receipts threshold?

The IRS hasn't published a definitive policy on this scenario. In practice, one of two things tends to happen once the change shows up on your organization's annual Form 990:

1. The IRS may require you to pay the difference between the EZ fee and the standard Form 1023 user fee, or
2. The IRS may ask the organization to complete a full Form 1023 retroactively to justify the exemption at the higher revenue level.

The practical takeaway: if you expect meaningful growth within your first three years, it may be worth budgeting for — and filing — the standard Form 1023 from the start, rather than risking a costly do-over later.

Can You Use Form 1023-EZ After Losing Tax-Exempt Status?

If your organization previously had its 501(c)(3) status automatically revoked (commonly for failing to file Form 990 for three consecutive years), you may still be able to use Form 1023-EZ to apply for reinstatement — but only under specific conditions outlined in IRS Revenue Procedure 2014-11. Eligibility depends on factors like your filing history and how long it's been since revocation. This is a nuanced area where a filing mistake can cost you another $275 (or $600) and months of delay, so it's worth a professional eligibility check before resubmitting.

The Real Cost Beyond the IRS Fee

The $275 filing fee is just one line item in the total cost of starting a nonprofit. A realistic budget also includes:

• State incorporation fees: Typically $25–$150 depending on your state, paid before you can file with the IRS at all.
• EIN (Employer Identification Number): Free directly from the IRS — never pay a third party for this.
• Registered agent service (if required in your state): Often $50–$300/year.
• Professional filing help: If you hire an attorney or nonprofit consultant to prepare and review your Form 1023-EZ, expect to pay roughly $1,500–$2,000, on top of the IRS fee. Full Form 1023 preparation typically runs $2,500–$5,000+ given its complexity.
• Bylaws, board setup, and compliance documents: Costs vary, but cutting corners here is one of the most common — and expensive — mistakes new nonprofits make.

For a full breakdown of every expense involved in launching a nonprofit — not just the IRS filing fee — see our guide on nonprofit startup costs.

Is It Worth Paying for Help With Form 1023-EZ?

Form 1023-EZ is designed to be self-filed, and its simplicity is exactly why the IRS reviews these applications far less closely than the standard Form 1023 — which means mistakes and eligibility errors often aren't caught until after approval, when they can trigger an audit or revocation down the line. Paying for professional review isn't about the form being hard to fill out; it's about making sure you're eligible in the first place, that your organizing documents actually support your exempt purpose, and that you're not setting up compliance problems for year two or three.

If you're weighing DIY versus professional help, our article on what a nonprofit consultant actually does and our nonprofit consulting fees breakdown walk through exactly what you're paying for and when it's worth it.

Frequently Asked Questions

How much does Form 1023-EZ cost to file? 

The IRS user fee is $275, paid through Pay.gov when you submit the application.

Is the Form 1023-EZ fee refundable? 

No. The fee is non-refundable even if your application is denied, withdrawn, or filed using the wrong form.

Is Form 1023-EZ cheaper than Form 1023? 

Yes. Form 1023-EZ costs $275 versus $600 for the standard Form 1023.

Do I need to pay for an EIN before filing? 

No. An EIN is free and required before you file, and you can get one directly from the IRS in minutes.

What happens if I'm not eligible for Form 1023-EZ? 

You must file the standard Form 1023 instead, which carries a $600 user fee and requires significantly more documentation.

How long does Form 1023-EZ approval take? 

Most applicants hear back within roughly 1–3 months, though applications flagged for further review can take longer.

Not Sure Which Form — or Budget — Fits Your Nonprofit?

Choosing between Form 1023-EZ and the standard Form 1023 affects your cost, your timeline, and your risk of a rejected or flagged application. Before you pay the IRS fee, it's worth having someone confirm you're filing the right form the first time.

Book a Nonprofit Strategy Consultation →

Related reading on 501solutionsusa.com:

• Nonprofit Startup Cost: Full Budget Breakdown
• 501(c)(3) Application Checklist for New Nonprofits
• Nonprofit Consulting Fees: What New Founders Should Expect to Pay
• How to Get an EIN for a Nonprofit
• How to Start a Nonprofit by State
• 15 Questions to Ask Before Hiring a Nonprofit Consultant
• EIN Consultation Services
• Nonprofit Strategy Consultation