On July 1, 2016, the IRS decreased the user fee to process the Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, from $400 to $275 (see Rev. Proc. 2016-32). You must submit the fee through www.pay.gov when you file a Form 1023-EZ application. You can pay the fee directly from your bank account or by credit/debit card.