Preliminary 1023-EZ screener
Answer each question. Choose “yes” if the statement applies or if you are uncertain.
How the forms differ
| Question | Form 1023-EZ | Form 1023 |
|---|---|---|
| Who can use it? | Only organizations that pass the official eligibility worksheet. | Available broadly to organizations applying under Section 501(c)(3). |
| Financial threshold | IRS materials identify gross receipts of $50,000 or less and assets of $250,000 or less, plus other restrictions. | No comparable EZ threshold. |
| Submission | Electronically through Pay.gov. | Electronically through Pay.gov. |
| Preparation depth | Streamlined attestations, but eligibility and governing-document requirements still matter. | Detailed narrative, governance, financial, and activity disclosures. |
Do not rely only on the thresholds
Being small enough financially does not automatically make an organization eligible. Entity type, organizational history, activities, classification, and other facts can require the full application. Complete the IRS worksheet in the current Form 1023-EZ instructions immediately before filing.
Frequently asked questions
Is the $50,000 test the only 1023-EZ requirement?
No. The IRS also limits eligibility based on assets, entity type, organizational history, classification, and activities. Complete the official worksheet.
Can a church use Form 1023-EZ?
Churches and certain related organizations have special rules and should review the current IRS instructions carefully. The preliminary screener treats this as a full-review indicator.
Where are Form 1023 applications submitted?
The IRS requires Form 1023-series applications to be submitted electronically through Pay.gov.
Does this screener determine eligibility?
No. It identifies obvious risk indicators and directs users to the current official IRS eligibility worksheet, which controls.
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