Previously, all organizations applying for 501(c)(3) tax-exempt status filed the same 26-page Form 1023. In an effort to streamline the application process, the IRS issued temporary regulations (TD 9674, effective 7/1/14), a revenue procedure, and the final version of new Form 1023-EZ. Most organizations with gross receipts of $50,000 or less and assets of $250,000 or less are eligible to submit the new form. The instructions (available at ) include an eligibility checklist that organizations must complete before filing the form. The IRS intends to spend less time upfront reviewing applications for these small organizations, and spend more time on the back end ensuring groups are actually doing the charitable work they applied to do. A $400 user fee applies and the form must be submitted online . Rev. Proc. 2014-40, 2014-30 IRB .