The Internal Revenue Service says it will raise the fee it charges organizations to apply for tax-exempt status as charities beginning with applications that are postmarked after January 3, 2010.

For organizations with annual gross receipts that average more than $10,000 during the four years before they file their application, the fee increases from $750 to $850.

For organizations with annual gross receipts that average $10,000 or less during the four years before applying, the fee goes from $300 to $400.

But the IRS said that it will lower some fees sometime next year after it makes available a Web-based software program, known as Cyber Assistant, that is designed to help organizations “prepare a complete and accurate” application for charity status, which is called the Form 1023.

Organizations that use Cyber Assistant to prepare their applications will be charged $200 regardless of their size.

Organizations that do not use Cyber Assistant will be required to pay $850 regardless of their size.