IRS Form 1023-EZ is the streamlined application a small charity files with the Internal Revenue Service to be recognized as a tax-exempt 501(c)(3) organization. It is built for tiny groups that expect $50,000 or less in yearly money and own $250,000 or less in assets.
You file this form online only, and you pay a user fee when you submit it. Getting it right matters because the form is signed under penalty of perjury, and a wrong answer can cost you your exempt status, your donors’ trust, and hundreds of dollars in non-refundable fees.
More than half of all new 501(c)(3) applications now come in on Form 1023-EZ, and the user fee is $275, far less than the $600 charged for the full Form 1023. This article uses the current Instructions for Form 1023-EZ (Rev. January 2025), so confirm your form matches that revision before you start.
Here is what you will learn:
- ✅ How to pass the Eligibility Worksheet before you spend a dollar
- 📝 How to fill out every line, box, and attestation step by step
- 👥 Three real-world filled-out examples you can copy from
- 💸 How to pay the fee, file on Pay.gov, and track your status
- ⚠️ The field-level mistakes that get applications rejected or revoked
What the Form Is and Who Must File It
Form 1023-EZ is the short version of Form 1023, the application every group uses to ask the IRS to recognize it as exempt under Section 501(c)(3) of the Internal Revenue Code. The form goes to the IRS, the federal agency that grants exempt status. The statute behind it is Section 501(c)(3), and the related law in Section 508 says most groups must apply within a set window or lose an earlier start date.
Only small, simple organizations may use it. You qualify if you expect annual gross receipts of $50,000 or less and own total assets worth $250,000 or less, as confirmed by the Form 1023-EZ Eligibility Worksheet. If you answer “Yes” to any worksheet question, you cannot use the EZ form and must file the full Form 1023 instead.
Some groups are blocked no matter how small they are. Churches, schools, hospitals, foreign organizations, LLCs, private operating foundations, and groups asking for an exception to annual filing cannot use this form. Three groups can be exempt without filing at all: churches, integrated auxiliaries of churches, and any organization with gross receipts that are normally not more than $5,000 a year.
The consequence of using the wrong form is real. If you file the EZ form when you do not qualify, the IRS can reject the application, keep your $275 fee, and force you to start over with Form 1023 and a new $600 fee. A common misconception is that “EZ” means “anyone small.” It does not, the form simply means a streamlined path for groups that fit a narrow box.
Before You Start: Documents and Information You Need
Gather everything below before you open Pay.gov, because the system times out and does not save partial work the way you might expect. Walking in with these items in hand turns a stressful afternoon into a 30-minute task.
- Employer Identification Number (EIN). You cannot submit the form without it, so apply free at IRS.gov/EIN first; missing this stops the filing cold.
- Your organizing document. You need your articles of incorporation, association articles, or trust agreement to confirm the purpose and dissolution clauses; without it you cannot truthfully check the Part II boxes.
- State of formation and exact formation date. The IRS asks for the date your articles were filed in MMDDYYYY format, and a wrong date can change your effective exemption date.
- Full legal name of the organization. It must match your organizing document exactly, because a mismatch triggers a processing hold while the IRS sorts out which entity you are.
- Names, titles, and addresses of officers, directors, and trustees. You list up to five, and leaving out a required officer makes your governance look incomplete.
- Your NTEE code. This three-character code describes your mission, and picking the wrong one can misroute grants and confuse donors who screen by code.
- A 250-character mission description. You must summarize your main activity in plain words, and a vague entry invites IRS follow-up questions.
- Your projected gross receipts and assets. You confirm both fall under the limits, and overstating them disqualifies you from the EZ form.
- A bank account or credit/debit card. The $275 fee is paid at filing through Pay.gov, and no payment means no submission.
- Your tax year-end month. You enter the two-digit month your accounting year ends, which sets your future Form 990 deadlines.
Where to Get the Form and How to Access It
You do not download and mail this form, you complete it inside an online portal. The form lives at IRS.gov/Form1023EZ, and you actually file it on the federal payment site, Pay.gov. The IRS states plainly that it will not accept printed-copy submissions of this application.
To start, go to Pay.gov and type “Form 1023-EZ” in the search box, then click the application titled Streamlined Application for Recognition of Exemption. You first create a free Pay.gov account, which lets you save and return to your draft. The fillable PDF version of Form 1023-EZ is useful for planning your answers offline, but it cannot be submitted as paper.
Before you submit, the IRS recommends you preview and print a copy of your completed application for your records. This printed copy is your only proof of exactly what you attested to, since the form is opened for public inspection once approved. Keep it with your Eligibility Worksheet, which you complete first but do not file.
The form itself is short, just over two pages, and is the June 2014 form revision paired with the January 2025 instructions. Always pair the current instructions with the form, because the Eligibility Worksheet questions changed in the 2025 revision, with Question 29 modified and Questions 31 through 34 added.
Step-by-Step: How to Fill Out Form 1023-EZ Line by Line
Work through the form in the order the IRS prints it: the Eligibility Worksheet first, then the attestation box, then Parts I through VI. Each field below tells you what it asks, how to answer, a sample entry, an edge case, the mistake that bites filers, and a myth to drop.
Step 1: Complete the Eligibility Worksheet First
This worksheet asks a series of “Yes/No” questions about your size, structure, and activities, such as whether your gross receipts have topped $50,000 or your assets exceed $250,000. You answer every question honestly, and you keep the worksheet for your records rather than filing it. Pastor-led food pantry “Bread of Life” answers “No” to all 30-plus questions and is therefore eligible.
A common edge case is a brand-new group with no financial history. You answer based on your reasonable projections for the current year and the next two years, not on zero past income. If you cannot honestly project under $50,000, you must stop and file Form 1023 instead.
The mistake here is skimming the worksheet to reach the “easy” form faster, and the consequence is filing an application you are not allowed to file, which the IRS can reject while keeping your fee. The misconception is that the worksheet is optional, it is not, you must complete it before you may check the attestation box at the top of the form.
Step 2: Check the Eligibility Attestation Box
The box at the very top of the form asks you to attest that you completed the worksheet, are eligible, and understand the 501(c)(3) rules. You check the single box to confirm all three statements at once. Founder Maria Lopez checks the box for “Hope Garden Collective” after finishing the worksheet.
If you have not actually read the requirements to be exempt, do not check this box yet, because checking it is a sworn statement. The box is not a formality, it is a legal attestation tied to the perjury declaration you sign in Part VI.
The mistake is checking the box without reading the 501(c)(3) rules, and the consequence is attesting to something untrue, which can void your determination later. The misconception is that the IRS will “explain it later,” it will not, your check means you already understand it.
Step 3: Part I, Line 1a–1f — Name and Mailing Address
Line 1a asks for the full legal name of your organization, and Lines 1b through 1f ask for the mailing address. You enter the name exactly as it appears in your organizing document, including any amendments, and you enter a complete address where the IRS can send mail. Maria enters “Hope Garden Collective” and 1420 Elm Street, Austin, TX 78704.
If mail is not delivered to your street address, enter a P.O. box number instead of the street. Line 1b, the “in care of” name, is left blank unless someone specific should receive your mail.
The mistake is entering a “doing business as” name or a shortened name instead of the exact legal name, and the consequence is a processing hold while the IRS reconciles the mismatch with your EIN records. The misconception is that small spelling differences are fine, they are not, the name must match your articles word for word.
Step 4: Part I, Line 2 — Employer Identification Number (EIN)
Line 2 asks for the nine-digit EIN assigned to your organization. You enter it exactly as the IRS issued it, and you must have it before you can submit, since the system blocks filing without one. Hope Garden Collective enters 87-1234567.
Every applicant needs an EIN even with zero employees, and you can get one free and instantly at IRS.gov/EIN. If your group is outside the United States, you may apply for an EIN by calling 267-941-1099.
The mistake is entering a personal Social Security number in place of the EIN, and the consequence is exposing private data on a publicly disclosed form and an invalid filing. The misconception is that a sole founder can use her own SSN, she cannot, the organization itself must have its own EIN.
Step 5: Part I, Line 3 — Month Tax Year Ends
Line 3 asks for the month your annual accounting period ends, written as a two-digit number. You enter the closing month of your fiscal year, such as 12 for a December year-end. Hope Garden Collective enters 12 because its books close December 31.
A first tax year can be shorter than twelve months, which is normal for a new group. Check your bylaws so the month you enter matches the accounting period your governing documents describe.
The mistake is guessing a random month or copying a calendar default that conflicts with your bylaws, and the consequence is future Form 990 deadlines that fall on the wrong date. The misconception is that this field is trivial, it actually sets every annual filing deadline you will face.
Step 6: Part I, Lines 4–6 — Contact Person, Phone, and Fax
Line 4 asks for the name and title of the person the IRS should contact, Line 5 asks for a daytime phone number, and Line 6 asks for an optional fax number. You name an officer, director, trustee, or an authorized representative such as a CPA or attorney. Maria enters “Maria Lopez, President,” 512-555-0147, and leaves the fax blank.
If your contact is an outside representative like an attorney, the IRS may later request a Form 2848 Power of Attorney before talking to that person. The fax line is fully optional and can stay empty.
The mistake is listing someone unreachable during business hours, and the consequence is delay when the IRS calls with a question and gets no answer. The misconception is that the contact must be a lawyer, any authorized insider works fine.
Step 7: Part I, Line 7 — User Fee Submitted
Line 7 shows the user fee you are paying with the application. You do not type this in, Pay.gov fills it in automatically with the current fee. The field auto-populates as $275 for Hope Garden Collective.
The fee is paid through Pay.gov from a bank account or by credit or debit card. The amount can change, so the official user fee page is the only place to confirm the current figure.
The mistake is assuming the fee is refundable, and the consequence is losing $275 if your application is withdrawn, rejected, or denied. The misconception is that you mail a check, payment happens only inside Pay.gov.
Step 8: Part I, Line 8 — Officers, Directors, and Trustees
Line 8 asks for the full names, titles, and mailing addresses of your officers, directors, and trustees. You list up to five people in a set priority order, starting with the president or CEO, then the treasurer or CFO, then the board chair. Hope Garden lists Maria Lopez (President), David Chen (Treasurer), and Aisha Bello (Secretary).
If a person holds more than one role, list them once and name all their offices. You may use the organization’s address for each person’s mailing address, which protects home addresses on this public form.
The mistake is listing fewer than the required leaders or skipping the treasurer, and the consequence is governance that looks incomplete and invites IRS questions. The misconception is that you must list every volunteer, you list only officers, directors, and trustees, up to five.
Step 9: Part I, Lines 9a–9b — Website and Email
Line 9a asks for your current website address, and Line 9b asks for your email. You enter your live website if you have one and an email where the IRS can send educational updates. Hope Garden enters www.hopegardenatx.org and hello@hopegardenatx.org.
If you do not maintain a website, leave Line 9a blank rather than inventing one. The IRS warns it cannot send or receive confidential information by email, so this is for general notices only.
The mistake is entering a dead or placeholder URL, and the consequence is a sloppy public record that donors and the IRS can see. The misconception is that email here is a secure channel, it is not, never expect private replies.
Step 10: Part II, Line 1 — Entity Type
Line 1 asks whether you are a corporation, an unincorporated association, or a trust. You check the one box that matches your legal structure. Hope Garden Collective checks “Corporation” because it filed articles of incorporation in Texas.
Note that LLCs and sole proprietorships cannot apply with this form even if they qualify in size. An unincorporated association must have at least two members who signed a written document for a defined purpose.
The mistake is checking “Corporation” when you never actually incorporated with the state, and the consequence is an attestation that does not match your documents. The misconception is that any informal group is an “association,” it must have signed articles and at least two members.
Step 11: Part II, Lines 2–4 — Organizing Document, Formation Date, and State
Line 2 attests you have the necessary organizing document, Line 3 asks the formation date in MMDDYYYY, and Line 4 asks the state of formation. You check the Line 2 box, type the exact filing date, and name the jurisdiction whose laws you formed under. Hope Garden enters 03142024 and “Texas.”
Your state of incorporation may differ from where you operate, so enter the state in your articles, not your office location. For a corporation, the formation date is the date the state filed your articles.
The mistake is entering today’s date or an approximate formation date, and the consequence is a wrong effective date for your exemption. The misconception is that formation date means when you started activities, it means when the state legally formed you.
Step 12: Part II, Lines 5–7 — Purpose, Activities, and Dissolution Clauses
Lines 5, 6, and 7 ask you to attest that your organizing document limits your purposes to 501(c)(3) purposes, does not empower non-exempt activities, and dedicates your assets to an exempt purpose on dissolution. You check each box only after confirming the exact language is in your articles. Hope Garden checks all three after verifying its articles include a 501(c)(3) purpose clause and a dissolution clause.
In certain “cy pres” states, state law can satisfy the dissolution requirement without specific wording, but state law will not fix an inappropriate clause. If your articles let assets go to members or officers on dissolution, you must amend them before filing.
The mistake is checking these boxes when your articles lack the required clauses, and the consequence is a later revocation because you were never properly organized. The misconception is that mentioning “501(c)(3)” once cures everything, the full text of your document still must limit purposes and dedicate assets.
Step 13: Part III, Line 1 — Mission or Significant Activities (250 Characters)
Line 1 asks you to briefly describe your mission or most significant activities in 250 characters or fewer. You describe what you actually do or plan to do, in plain words, not a copy of your purpose clause. Hope Garden enters “We relieve hunger by growing free organic produce and distributing it to low-income families in Austin.”
Do not describe speculative future programs you have no firm plans to run, since that invites scrutiny. Use a concrete, present-tense statement of your main activity.
The mistake is restating legal boilerplate or listing dreams you have not started, and the consequence is IRS follow-up questions that slow approval. The misconception is that vague is safe, specific and honest is what gets approved.
Step 14: Part III, Line 2 — NTEE Code
Line 2 asks for the three-character NTEE code that best fits your activities. You pick the closest code from the list in the instructions, using the NCCS database at the Urban Institute for definitions. Hope Garden enters K30 for “Food, Agriculture, and Nutrition.”
If two codes seem to fit, choose the one that matches your primary activity, not a secondary one. Some donors and grantmakers screen by NTEE code, so the right code helps you get found.
The mistake is choosing a code that does not match your mission, and the consequence is misrouted grant searches and donor confusion. The misconception is that the code is just paperwork, it actually shapes how funders find you.
Step 15: Part III, Line 3 — Exempt Purposes Attestation
Line 3 lists the 501(c)(3) purposes, charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports, and preventing cruelty to children or animals, and asks you to check all that apply. You check each purpose your organization truly furthers. Hope Garden checks “Charitable” because feeding the poor is a charitable purpose.
You may check more than one box if your work genuinely spans purposes, such as a group that is both educational and charitable. Make sure each box you check is backed by real activities.
The mistake is checking purposes you do not actually pursue to look broader, and the consequence is an inconsistency the IRS can flag. The misconception is that more boxes mean more protection, only the purposes you truly serve belong here.
Step 16: Part III, Lines 4–11 — Activity Questions
Lines 4 through 11 ask “Yes/No” questions about lobbying, paying officers, helping individuals, foreign activity, transactions with insiders, unrelated business income, gaming, and disaster relief. You answer each honestly based on past, present, and planned activity. Hope Garden answers “No” to lobbying, “No” to insider transactions, and “Yes” to donating funds to individuals because it gives food to families.
Answering “Yes” to some questions is fine and does not disqualify you, but it signals areas the IRS may watch, like a “Yes” on lobbying that points you to Form 5768. A “Yes” on paying directors requires that the pay be reasonable.
The mistake is answering “No” to insider transactions when you actually rent space from a board member, and the consequence is a false attestation that can unwind your exemption. The misconception is that any “Yes” kills your application, most do not, but each must be true.
Step 17: Part IV — Foundation Classification
Part IV classifies you as either a public charity or a private foundation, with public charity status being more favorable. You check Line 1a, 1b, or 1c to claim public charity status based on your support, then skip to Part V. Hope Garden checks 1a, attesting it normally receives at least a third of its support from the public under Sections 509(a)(1) and 170(b)(1)(A)(vi).
Box 1b is for groups funded mainly by program fees and contributions under Section 509(a)(2), and 1c is for college-support organizations. If none of the public charity boxes fit, you are a private foundation under Line 2 and must attest your document meets Section 508(e).
The mistake is guessing a classification you do not meet, and the consequence is the wrong tax treatment and possible private foundation excise taxes. The misconception is that every small group is a public charity, your funding sources actually decide the box.
Step 18: Part V — Reinstatement After Automatic Revocation
Part V applies only if your exemption was automatically revoked for not filing returns for three straight years. You check Box 1 for retroactive reinstatement under Section 4 of Revenue Procedure 2014-11, or Box 2 for reinstatement effective the filing date under Section 7. Revoked youth choir “Voices United” checks Box 1, attesting its failure to file was not intentional and that it has set up procedures to file on time going forward.
New organizations that were never revoked leave this entire part blank. To use Box 1, you must attest your past failure was not intentional and that you have put filing procedures in place.
The mistake is completing Part V when you were never revoked, and the consequence is a confused, contradictory application. The misconception is that reinstatement is automatic, you must actively claim it and meet the revenue procedure’s requirements.
Step 19: Part VI — Signature
Part VI is the signature block, where an authorized officer, director, or trustee signs under penalty of perjury. You type the signer’s name, their title or authority, and the date, declaring the application true, correct, and complete. Maria Lopez types “Maria Lopez,” “President,” and the filing date.
The signer must be someone listed in Part I, Line 8 who is authorized to sign for the organization. The signature must always include both the title and the date.
The mistake is having a volunteer or non-officer sign, and the consequence is an invalid filing the IRS can reject. The misconception is that an electronic typed name is not binding, it is, this is a sworn statement carrying perjury liability.
Three Filled-Out Examples Using Real Scenarios
These three named filers show how very different small groups complete the same form. Use them as templates, swapping in your own facts.
Scenario 1: Maria Lopez files for Hope Garden Collective, a new community charity.
| Form Section | What Maria Enters |
|---|---|
| Eligibility attestation box | Checked, after a “No” to every worksheet question |
| Line 1a, Name | Hope Garden Collective |
| Line 2, EIN | 87-1234567 |
| Line 3, Tax year ends | 12 |
| Part II, Line 1, Entity type | Corporation |
| Part II, Line 3, Formation date | 03142024 |
| Part III, Line 1, Mission | We relieve hunger by growing free produce for low-income families |
| Part III, Line 2, NTEE code | K30 |
| Part IV, Foundation status | Box 1a, public charity |
| Part VI, Signature | Maria Lopez, President |
Scenario 2: Coach David Reyes files for Riverside Youth Soccer Club, a small amateur sports group.
| Form Section | What David Enters |
|---|---|
| Eligibility attestation box | Checked, projecting under $50,000 |
| Line 1a, Name | Riverside Youth Soccer Club |
| Line 2, EIN | 92-7654321 |
| Line 3, Tax year ends | 06 |
| Part II, Line 1, Entity type | Unincorporated association |
| Part III, Line 1, Mission | We foster amateur youth soccer by running free leagues for kids ages 6 to 14 |
| Part III, Line 2, NTEE code | N64 |
| Part III, Line 3, Purpose | Fostering amateur sports competition |
| Part IV, Foundation status | Box 1b, Section 509(a)(2) |
| Part VI, Signature | David Reyes, Chairperson |
Scenario 3: Aisha Bello files for Voices United, seeking reinstatement after auto-revocation.
| Form Section | What Aisha Enters |
|---|---|
| Eligibility attestation box | Checked |
| Line 1a, Name | Voices United Community Choir |
| Line 2, EIN | 45-3219876 |
| Line 3, Tax year ends | 12 |
| Part II, Line 1, Entity type | Corporation |
| Part III, Line 1, Mission | We further education through free community choral programs and concerts |
| Part III, Line 2, NTEE code | A6B |
| Part IV, Foundation status | Box 1a, public charity |
| Part V, Reinstatement | Box 1, retroactive under Section 4 of Rev. Proc. 2014-11 |
| Part VI, Signature | Aisha Bello, Treasurer |
How to File the Completed Form
There is only one channel for this form: electronic filing through the federal portal. The IRS will not accept paper, fax, mail, or in-person copies of Form 1023-EZ.
- Online portal. File at Pay.gov by searching “Form 1023-EZ,” completing all parts, and submitting. The fee is $275, paid by bank account (ACH) or credit/debit card, and you should expect roughly 2 to 6 months for a determination letter, with some applications taking longer. Keep the Pay.gov confirmation and your printed copy as your proof of filing.
Before you hit submit, preview and print your full application, because once approved it becomes a public document. Save your Pay.gov tracking ID, which is how you check status later. There is no mail address or fax number for this form, so do not look for one.
Pay the fee with a reliable payment method, since a failed payment means no submission. The fee is non-refundable even if you are later denied, so double-check every attestation first. After payment clears, Pay.gov issues a confirmation that serves as your dated proof of filing.
What Happens After You File
After you submit, the IRS reviews your attestations and may approve, ask for more information, or select your form for a random pre-determination review. Most simple, accurate filings are approved without contact, since you essentially certified your own eligibility. Processing commonly runs about 2 to 6 months, though backlogs sometimes push it longer.
If approved, you receive a determination letter recognizing you as a 501(c)(3), and both you and the IRS must make your application available for public inspection. Donors can then rely on your favorable determination, generally until the IRS publishes any change in your status. You can check progress through the IRS Where’s My Application page.
Approval is not the finish line, it is the start of ongoing duties. You must file an annual return or notice under Section 6033 every year, and a public charity normally under $50,000 in receipts files the Form 990-N e-Postcard. Failing to file for three consecutive years triggers automatic revocation of your exempt status, the same problem that lands groups in Part V.
If the IRS requests more information, respond fast and completely, because slow replies stall your file. If you are denied, your fee is not refunded, and you would need to address the issues and refile, often on the full Form 1023.
Mistakes to Avoid When Filling Out the Form
Each error below has a direct cost. Read these before you submit, since fixing them after approval is far harder.
- Skipping the Eligibility Worksheet means you may file a form you are barred from using, risking rejection and a lost fee.
- Entering an SSN instead of an EIN exposes private data on a public form and invalidates the filing.
- Using a “doing business as” name instead of the exact legal name triggers a processing hold.
- Checking the Part II clause boxes without those clauses in your articles can cause later revocation.
- Entering the wrong formation date can give you the wrong effective date of exemption.
- Choosing the wrong NTEE code misroutes grant searches and confuses donors.
- Restating legal boilerplate in the mission line invites IRS follow-up questions.
- Picking the wrong foundation classification can expose you to private foundation excise taxes.
- Answering activity questions falsely, such as hiding an insider transaction, can unwind your exemption.
- Completing Part V when you were never revoked creates a contradictory, confusing application.
- Having a non-officer sign Part VI makes the application invalid.
- Assuming the $275 fee is refundable can cost you the money with nothing to show.
Do’s and Don’ts
These quick rules keep your filing clean and defensible.
Do:
- Do complete the Eligibility Worksheet first, because it is required before you may attest.
- Do get your EIN before starting, since you cannot submit without it.
- Do match your organization name to your articles exactly, to avoid processing holds.
- Do print your application before submitting, because it becomes a public record.
- Do answer every activity question honestly, since the form is signed under perjury.
- Do calendar your annual Form 990-N, to avoid the three-year revocation trap.
Don’t:
- Don’t use this form if you are a church, school, hospital, or LLC, because you are not eligible.
- Don’t enter a Social Security number anywhere, since the form is publicly disclosed.
- Don’t guess your foundation classification, because the wrong box brings the wrong tax rules.
- Don’t describe speculative future programs, as they invite IRS questions.
- Don’t let a non-officer sign, because only an authorized leader may attest.
- Don’t assume the fee comes back, since it is non-refundable even on denial.
Pros and Cons of Filing on Your Own vs. With Help
Many founders file alone, but some hire a CPA or attorney. Here is how the two paths compare.
Pros of filing on your own:
- You save money, since you avoid professional fees on top of the $275.
- You control the timeline and can file the moment your EIN is ready.
- The form is short and largely self-certifying, so simple groups can finish in under an hour.
- You learn your own governance documents deeply, which helps with future compliance.
- You avoid waiting on a third party’s schedule.
Cons of filing on your own (and pros of hiring help):
- You bear full responsibility for sworn attestations you may not fully understand.
- A wrong eligibility call can cost you the non-refundable fee and force a Form 1023 refile.
- A professional catches missing clauses in your articles before you check those boxes.
- A CPA or attorney can pick the correct foundation classification and NTEE code with confidence.
- Help reduces the odds of a costly mistake that surfaces years later as a revocation.
FAQs
Can a church file Form 1023-EZ?
No. Churches, their integrated auxiliaries, and conventions or associations of churches are barred from using Form 1023-EZ and must use the full Form 1023 if they choose to apply at all.
Is the $275 user fee refundable if I am denied?
No. The Form 1023-EZ user fee is non-refundable, so you lose the $275 even if your application is withdrawn, rejected, or denied after review.
Do I write my SSN or my EIN in the Line 2 box?
No. Never enter a Social Security number; Line 2 requires the organization’s nine-digit Employer Identification Number, because the form is opened for public inspection if approved.
Can an LLC apply using Form 1023-EZ?
No. While LLCs can sometimes get 501(c)(3) status, they are not allowed to apply using Form 1023-EZ and must file the full Form 1023.
Should I enter my street address or P.O. box on Line 1c?
Yes. If mail is not delivered to your street address, enter your P.O. box number instead, since the IRS just needs a reliable mailing address for correspondence.
Do I list every volunteer in Part I, Line 8?
No. You list only officers, directors, and trustees, capped at five people in the IRS priority order, starting with your president, treasurer, and board chair.
Can I file Form 1023-EZ on paper?
No. The IRS accepts this form only electronically through Pay.gov and will not process any printed-copy submission.
Is the formation date on Line 3 the date I started activities?
No. The formation date is when the state legally formed you, such as the date your articles of incorporation were filed, not when you began programs.
Do I qualify if I expect over $50,000 in annual receipts?
No. Groups expecting more than $50,000 in annual gross receipts or owning more than $250,000 in assets must use Form 1023, not the EZ version.
Can I check more than one box for exempt purposes in Part III, Line 3?
Yes. You may check every 501(c)(3) purpose your organization genuinely furthers, such as both charitable and educational, as long as real activities back each box.
Do I complete Part V if my group was never revoked?
No. Part V is only for groups seeking reinstatement after automatic revocation, so a new or active organization leaves it entirely blank.
Will I still have to file annual returns after approval?
Yes. Approved groups must file a yearly return or the Form 990-N e-Postcard, and missing it for three straight years triggers automatic revocation of your status.
Can a non-officer sign the application in Part VI?
No. Only an officer, director, or trustee listed in Part I, Line 8 who is authorized to sign may complete Part VI, since it is signed under penalty of perjury.
Does answering “Yes” to a Part III activity question disqualify me?
No. Most “Yes” answers, such as paying reasonable compensation or helping individuals, do not disqualify you; they simply flag areas the IRS reviews more closely.
Related reading
- How to Fill Out IRS Form 1023-EZ (w/Examples) + FAQs
- How to Fill Out IRS Form 1023 (w/Examples) + FAQs
- How to Fill Out IRS Form 1024-A (w/Examples) + FAQs
- How to Fill Out IRS Form 8718 (w/Examples) + FAQs
- How to Fill Out IRS Form 1024 (w/Examples) + FAQs
- How to Fill Out IRS Form 990-EZ (w/Examples) + FAQs