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Form 1023-EZ: Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
IRS Form 1023-EZ is the Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and it is eligible for filing by certain organizations. An eligible organization that normally has gross receipts of $50,000 or less may use this form.
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IRS Form 1023-EZ - Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
IRS Form 1023-EZ is the Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and it is eligible for filing by certain organizations. An eligible organization that normally has gross receipts of $50,000 or less may use this form.
Risk Radar
Scan points- 1If you check 'Yes' on gross receipts/assets questions, do not file 1023-EZ; use Form 1023 instead.
- 2Failing to complete the Form 1023-EZ Eligibility Worksheet prior to submission.
- 3Not checking the box indicating eligibility for Form 1023-EZ when required.
- 4Mismatched foundation classification between the form and a prior revocation.
- 5Omitting the signer's title or authority alongside their signature in Part VI.
Plain English
This form allows an organization to quickly apply to the IRS to be recognized as tax-exempt under Section 501(c)(3) of the Internal Revenue Code. Filing Form 1023-EZ is for organizations that meet specific criteria and have smaller annual income. Once approved, it confirms the organization does not owe federal income tax on its earnings.
Submission Date
- Filing date: 2025-01-02 22:10:22
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when applying for recognition of exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, provided the organization normally has gross receipts of $50,000 or less.
- Do not use Form 1023-EZ if you are seeking recognition as a church, school, or hospital (as described in section 170(b)(1)(A) (i), (ii), or (iii)).
- Check Form 1023 instead when you have been automatically revoked and require retroactive reinstatement under section 7 of Rev. Proc. 2014-11.
Form selector
Use this form or another form?
Seeking recognition as a church, school, or hospital
You are not eligible to use Form 1023-EZ for this classification.
✓ Check the eligibility worksheet questions 12 through 14.
Seeking reinstatement after automatic revocation (and needing earlier date)
If you have been automatically revoked and need an effective date earlier than filing, use Form 1023 instead of Form 1023-EZ.
✓ Check the box for section 7 of Rev. Proc. 2014-11 on Line 2.
Not sure if you qualify or are seeking a general application
Form 1023 is the standard, comprehensive application available for any organization seeking 501(c)(3) exemption recognition.
✓ Review the eligibility worksheet before deciding.
Deadline or filing window
The filing date triggers the effective date of exemption. Generally, an organization must file annually under section 6033(a). If eligible and not a private foundation with gross receipts of $50,000 or less, it must furnish an annual electronic notice on Form 990-N.
Checklist
What you need before filling it out
Eligibility criteria
Gross receipts of $50,000 or less (for standard use) · Form 1023-EZ instructions/Form PDF
Filing deadline window
Within 27 months after the end of the month in which you were legally formed · Instructions p.2
Required filing method
Electronic via IRS.gov/Form1023EZ or Pay.gov · Instructions p.2
User Fee payment
Paid through Pay.gov (bank account or credit/debit card) · Instructions p.2
Church/School/Hospital status
Check box on Line 1 of Form 1023-EZ · Instructions p.10
Reinstatement basis
Section 7 of Rev. Proc. 2014-11 (check box on Line 2) · Instructions p.12
Before you submit
- 1Ensure the organization meets eligibility criteria for using Form 1023-EZ.
- 2Confirm that if applying as a church, school, or hospital, Line 1 is checked appropriately.
- 3Verify that the user fee has been paid through Pay.gov.
- 4Check the box on Line 2 if seeking reinstatement under section 7 of Rev. Proc. 2014-11.
- 5Ensure an authorized officer/director/trustee electronically signs Part VI.
- 6Confirm that the signer types their name and includes their title and date in Part VI.
- 7Review the eligibility worksheet to ensure all required questions (including updated Q29, added Q31-Q34) are answered.
How to file this form
- 1Complete Form 1023-EZ by filling out all necessary sections and answering the eligibility worksheet.
- 2Pay the required user fee via Pay.gov using a bank account or credit/debit card.
- 3Electronically sign Part VI of Form 1023-EZ, including typing your name, title, and date.
- 4Submit the completed application electronically through IRS.gov/Form1023EZ or Pay.gov to receive confirmation.
Known limitations
- 1If an organization has been in existence for more than 27 months and believes it qualifies for an earlier effective date of exemption than the submission date, completing Form 1023-EZ is insufficient; Form 1023 must be completed instead.
- 2If an organization wishes to obtain an exception to filing Form 990, 990-EZ, or 990-N at the time of filing Form 1023-EZ, it should submit Form 1023 instead.
- 3The simplified calculation for support on Form 1023-EZ does not distinguish between unrelated activity revenues that generate UBTI and those that qualify for an exception from UBTI.
Field map
Compact field-by-field guide
Organization Info
2 items
Legal name of the tax-exempt organization and its EIN.
Current mailing address and website URL if applicable.
Revenue
1 items
Sum of all revenue including contributions, program service revenue, investment income, and other revenue.
Expenses
1 items
Sum of all expenses including program services, management, and fundraising.
Assets
1 items
Total assets minus total liabilities at end of the reporting period.
Compliance
1 items
Certification of continued compliance with tax-exempt requirements.
Signatures
1 items
An authorized officer of the organization must sign.
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Fillable formOpen in Editor->The current edition is dated 06/14, and instructions are based on a January 2025 revision. For the latest information regarding Form 1023-EZ, users should check IRS.gov/Form1023EZ; recent updates include modifications to Question 29 and additions of questions 31 through 34 on the eligibility worksheet.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 06/14.
- Fee — verify the current user fee amount by checking IRS.gov/charities-non-profits/user-fees-for-tax-exempt-and-government-entities-division or calling 877-829-5500.
- Filing method — confirm submission must be electronic via IRS.gov/Form1023EZ or Pay.gov; printed copies are not accepted.
- Signature — ensure an authorized officer, director, or trustee electronically signs and includes their title and the date.
Quick Facts
Downloads
After you file
- 1If the request is granted, the organization will be required to submit Form 990, Form 990-EZ, or Form 990-N depending on its gross receipts and assets.
- 2If an organization meets an exception to filing Form 990, 990-EZ, or 990-N but does not request that exception at the time of filing, it may obtain IRS recognition by filing Form 8940, Request for Miscellaneous Determination.
- 3The application will be open for public inspection if exempt status is approved.
- 4If the organization's basis for an annual filing exception is being that it is not a private foundation, its gross receipts are normally $50,000 or less, and it files Form 990-N, it does not need to notify the IRS of this exception.
Sources
- SRCInstructions p.1 — The official title is Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
- SRCInstructions p.1 — Form 1023-EZ Catalog Number is 66268Y and the revision date is Dec 3, 2024 (though the form itself states June 2014).
- SRCInstructions p.2 — If filed within 27 months after the end of the month of legal formation, the legal date of formation is the effective date of exempt status.
- SRCInstructions p.2 — If not filed within 27 months of formation, the submission date is the effective date of exempt status.
- SRCInstructions p.2 — Form 1023-EZ instructions state that if granted, you will be required to submit Form 990, 990-EZ, or 990-N.
- SRCInstructions p.3 — Line 9a on Form 1023-EZ is for the Organization’s website address.
- SRCInstructions p.11 — The total support amount calculation involves adding taxes levied on behalf of the organization and value of services without charge (Step 1), plus gifts/grants/contributions/exempt-activity revenues not in Step 1, excluding unusual grants (Step 2), then adding investment income and unrelated activities (Step 3).
- SRCForm p.1 — The form is titled Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
- SRCInstructions p.9 — Investment income includes interest, dividends, and similar items.
Common confusion points
When should I file Form 1023-EZ?
If my organization is over 27 months old, can I still use Form 1023-EZ?
How do I calculate the total support amount for Form 1023-EZ?
Do all revenues count equally in the simplified calculation?
What if I want to skip filing a Form 990 but don't ask for it on this form?
Should I use my legal formation date or the submission date as the effective date?
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1023 (Used if you are over 27 months and need an earlier effective date)
Questions about IRS Form 1023-EZ
What is IRS Form 1023-EZ used for?
This form allows an organization to quickly apply to the IRS to be recognized as tax-exempt under Section 501(c)(3) of the Internal Revenue Code. Filing Form 1023-EZ is for organizations that meet specific criteria and have smaller annual income. Once approved, it confirms the organization does not owe federal income tax on its earnings.
Who must file IRS Form 1023-EZ?
Any organization may file Form 1023 to apply for recognition of exemption from federal income tax under section 501(c)(3), but only certain organizations are eligible to use Form 1023-EZ.
What information does IRS Form 1023-EZ require?
Part I collects the identification details, such as the full name and mailing address. Part II covers organizational structure, while Parts III and IV detail specific activities and foundation classification. The Eligibility Worksheet must be completed prior to finishing the form.
When is IRS Form 1023-EZ due?
The effective date of exemption is determined when filing Form 1023-EZ; however, an organization that qualifies but is not a private foundation does not need to file annually if its gross receipts are $50,000 or less.
Where do I file IRS Form 1023-EZ?
The instructions do not specify a single service center for submission, but the application must be filed with the Internal Revenue Service (IRS).
How do I complete IRS Form 1023-EZ?
First, an organization must complete the Form 1023-EZ Eligibility Worksheet. Next, the filer completes Parts I through V, ensuring the foundation classification matches any prior revocation. Finally, an authorized officer, director, or trustee must electronically sign in Part VI, checking the 'penalties of perjury' box.
What happens if IRS Form 1023-EZ is filed incorrectly?
Failure to file a required return or notice for 3 consecutive years will result in auto-revocation of tax-exempt status.
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