The cost of a 501(c)(3) in Texas includes the Texas state incorporation fee, the IRS user fee for Form 1023 or Form 1023-EZ, and the cost of filing an annual report with the state of Texas. The Texas incorporation fee to form a nonprofit corporation or cooperative association is $25. The IRS user fee is $275 for a Form 1023-EZ or $600 for Form 1023. The Texas annual report fee for a nonprofit corporation is $5. So it costs $305 or $630 to form a 501(c)(3) in Texas. Nonprofits that must file IRS form 1023, rather than the streamlined form 1023-EZ, will pay the higher cost.