Contents | Help | Search:
Purchase app for Apple iOS
<!-- TTST:[]: TTC:[]: TTSC:[]: TTT:[IRB]: TTS:[]: TTCP:[RP-2016-32]: TTCI:[RP-2016-32]: TTB:[]: TTA:[]: TTD:[]: -->

RP-2016-32

Rev. Proc. 2016–32
(back to all Revenue Procedures, or view IRB 2016-22)


Rev. Proc. 2016–32

SECTION 1. PURPOSE

This revenue procedure modifies Revenue Procedure 2016–8, 2016–1 I.R.B. 243 by reducing the user fee listed in Rev. Proc. 2016–8 for Form 1023–EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.

SECTION 2. BACKGROUND

Rev. Proc. 2016–8 provides a fee schedule for requests for determination letters on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, and sets the user fee for applications for recognition of exemption under § 501(c)(3) submitted on Form 1023–EZ at $400.

SECTION 3. MODIFICATION TO REVENUE PROCEDURE 2016–8

.01 The user fee in section 6.09(1) of Rev. Proc. 2016–8, for applications for recognition of exemption under § 501(c)(3) submitted on Form 1023–EZ, is modified by replacing “$400” with “$275.”

.02 The entry for “Application for recognition of exemption under § 501(c)(3) submitted on Form 1023–EZ” in the summary of exempt organization fees in section 6.10 is modified by replacing “$400” with “$275.”

SECTION 4. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 2016–8 is modified.

SECTION 5. EFFECTIVE DATE

This revenue procedure is effective July 1, 2016.

SECTION 6. DRAFTING INFORMATION

The principal author of this Revenue Procedure is Chelsea Rubin of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For additional information, please contact Ms. Rubin at 202-317-5800 (not a toll-free number).


The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.