IRS introduced a new application for recognition of 501(c)(3) status: Form 1023-EZ. It's submitted electronically. Also, the $400 user fee must also be paid electronically.
Certain 501(c)(3) tax-exempt entities qualify to use this form, especially those that meet the gross receipts test, $50,000 ceiling, and assets test, $250,000 ceiling. These are the same tests applicable to entities eligible to file returns on 990-EZ. Churches and schools don't qualify. The instructions include seven pages of qualification questions, actually, all of which must be answered "no".
Even though the instructions are 10 pages long, it's so much simpler to apply versus the incredibly lengthy Form 1023, this is a wonderful development for small nonprofits.
It became available July 1; I wasn't expecting it till next year.
Instructions: