A. Generally, applicants must have gross receipts less than $50,000 and assets less than $250,000 in order to use form 1023-EZ. More than 20 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 oganization ineligible.
The complete eligibility list appears in an "Eligibility Worksheet" that starts on page 13 of the1023-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 been "locked." Unchecking the yes box unlocks the checklist.
For the January, 2018, Form 1023-EZ, several questions appearing in the Eligibility Worksheet have been duplicated in Form 1023-EZ itself, and three new "ineligible" categories have been added to the Worksheet.
Q. Who Is Eligible to File Form 1023-EZ?
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Form 1023 Paperwork, In Millions of Hours, 1986 to 2016
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