A. Generally, applicants must have gross receipts less than $50,000 and assets less than $250,000 in order to use form 1023-EZ. Additional types of organizations are ineligible to use the EZ, even if they meet the size requirements.  History, activities, and foundation status can all render an organization ineligible.  

The complete eligibility list appears in the "Eligibility Worksheet" that starts on page 13 of the 2023 1023-EZ instructions.  This is an interactive Form.  If you check "yes" to one of the questions, you receive a message saying that your organization is not eligible to file Form 1023-EZ and must file the long form.  The message also says that the checklist has now been "locked." Unchecking the yes box unlocks the checklist.

The 2014 Eligibility Worksheet, issued when Form 1023 was originally released, listed 26 categories of ineligible organizations.  The current (2023) Eligibility Worksheet lists 30 categories.

Q. Who Is Eligible to File Form 1023-EZ?