OK, this is nitpicking, but http://www.irs.gov/pub/irs-pdf/f1023.pdf has this:
User fee increases are effective for all applications postmarked after January 3, 2010.
1. $400 for organizations whose gross receipts do not exceed $10,000 or less annually over a 4-year period.
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They could have said
$400 for organizations whose gross receipts do not exceed $10,000 annually over a 4-year period.
or $400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period.
A virtue of bureaucracy is (or was) to have enough eyes look at drafts to prevent this kind of redundancy. My faith is the Service is still great enough that I think I may be missing something.
The Center for New Revenue 