Revenue Procedure 2016–32 modifies Revenue Procedure 2016–8 by reducing the user fee listed in in Rev.

# 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).