1023-EZ

Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

Agency
IRS
Revision
June 2014
Fillable fields
1
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 1023-EZ online
Page 1 of form 1023-EZ

Form 1023-EZ: Streamlined Application for Recognition of Exemption Under Section 501(c)(3)

Form 1023-EZ is the streamlined version of Form 1023, the application an organization uses to ask the IRS to recognize it as exempt from federal income tax under section 501(c)(3). The instructions say only certain organizations are eligible, and that each applicant first completes the Form 1023-EZ Eligibility Worksheet at the end of the instructions. An organization that answers "Yes" to any worksheet question applies on Form 1023 instead.

The applicant is the organization: the instructions say "you" means the organization applying for tax-exempt status. An officer, director or trustee listed in Part I, line 8, signs for it. The PDF says Form 1023-EZ is filed electronically only on Pay.gov, and the instructions say the IRS will not accept printed copy submissions. A user fee is paid through Pay.gov when the application is filed.

This page hosts the June 2014 PDF copy of the form. The current instructions, revised 01/2025, follow the Pay.gov version, so some line numbers differ. You can fill out this copy free in your browser on this page and download it without an account, for example to draft answers before entering them on Pay.gov.

Top of page 1 of Form 1023-EZ: Streamlined Application for Recognition of Exemption Under Section 501(c)(3), as printed by IRS

What's on Form 1023-EZ

Eligibility attestation

A box at the top to attest that the organization completed the Eligibility Worksheet, is eligible to apply using Form 1023-EZ and understands the requirements to be exempt under section 501(c)(3).

Part I: Identification of Applicant

Lines 1 to 9: name and address, EIN, month the tax year ends, contact person, phone, fax, user fee, up to five officers, directors or trustees, website and email.

Part II: Organizational Structure

Entity type, formation date and state, and attestations that the organizing document limits purposes, does not empower non-exempt activities and has a proper dissolution provision.

Part III: Your Specific Activities

An NTEE code, the exempt purposes, an attestation on prohibited activities, and Yes or No questions on lobbying, compensation, payments to individuals, foreign activities, insider transactions, unrelated income, gaming and disaster relief.

Part IV: Foundation Classification

Boxes for one of three public charity classifications, or, for a private foundation, an attestation about the section 508(e) provisions in its organizing document.

Parts V and VI

Part V is only for reinstatement after automatic revocation under Rev. Proc. 2014-11. Part VI holds the penalties of perjury declaration, the signer's name and title, signature and date.

How to fill out Form 1023-EZ

  1. 1

    Eligibility Worksheet

    Answer the worksheet at the end of the instructions first. The instructions say it is not submitted with the form but kept for the organization's records.

  2. 2

    Part I

    Enter the full name exactly as it appears in the organizing document, including amendments, and the nine-digit EIN. The instructions say the application cannot be submitted until the organization has an EIN. Pay.gov fills in the user fee on line 7.

  3. 3

    Line 8

    List officers, directors or trustees. With more than five, the instructions say to list five in a set order, starting with the president or chief executive officer, the treasurer or chief financial officer, and the chair of the governing body.

  4. 4

    Part II

    Check the entity type and enter the formation date and state. The instructions explain what counts as a necessary organizing document and give sample purpose and dissolution clauses.

  5. 5

    Part III

    Enter the 3-character NTEE code from the list in the instructions and check each exempt purpose that applies. The current instructions add a mission description of up to 250 characters as line 1, so later line numbers shift by one compared with this PDF.

  6. 6

    Parts IV to VI

    Check one foundation classification using the support tests in the instructions, complete Part V only when seeking reinstatement, then sign. On Pay.gov the signer checks the penalties of perjury box and types their name.

The steps follow the instructions revised 01/2025, which describe the Pay.gov version. Where its line numbers differ from this June 2014 PDF, the step says so.

Why fill Form 1023-EZ on indox

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How it is filed, fees and timing

Electronic filing only

The instructions say the form can only be filed electronically at IRS.gov/Form1023EZ or Pay.gov, by entering "Form 1023-EZ" in the search box. The IRS will not accept printed copy submissions.

User fee

Paid through Pay.gov when the application is filed, from a bank account or by credit or debit card. The instructions point to the IRS user fees page for current amounts, or 877-829-5500.

Effective date

The instructions say that if the form is filed within 27 months after the end of the month of legal formation and is approved, the formation date generally becomes the effective date. Otherwise it is the submission date.

After filing

The instructions say submitting does not guarantee recognition, an incomplete application may be rejected, and the IRS reviews a random sample of applications before a determination.

Public inspection

If exempt status is approved, the form says the application will be open for public inspection. It says not to enter Social Security numbers because the form may be made public.

Annual returns

The instructions say an exempt organization generally files a Form 990-series return or Form 990-N each year, and that failing to file for 3 consecutive years results in automatic revocation.

Related forms

Who files Form 1023-EZ?

  • Corporations, associations and trusts

    The form says the applicant is a corporation, an unincorporated association or a trust. The instructions say sole proprietorships, partnerships and loosely affiliated groups of individuals are not eligible.

  • Small organizations that pass the worksheet

    The Eligibility Worksheet asks, among other things, whether annual gross receipts exceed $50,000 in any of 3 years and whether total assets exceed $250,000. A "Yes" to any question points to Form 1023.

  • Organizations seeking reinstatement

    An organization whose exemption was automatically revoked for not filing annual returns or notices for 3 consecutive years can request reinstatement under section 4 or 7 of Rev. Proc. 2014-11 in Part V.

  • Not for LLCs, churches, schools or hospitals

    The instructions say LLCs are not eligible to apply using this form, and an organization seeking recognition as a church, school or hospital submits Form 1023 instead.

  • The signer

    An officer, director or trustee listed in Part I, line 8, who is authorized to sign for the organization, signs with their title and the date.

The applicant is an organization, not an individual. The instructions say "you" refers to the organization applying for tax-exempt status and "us" refers to the IRS.

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Questions about Form 1023-EZ

Can Form 1023-EZ be mailed on paper?

No. The form says it is filed electronically only on Pay.gov, and the instructions say the IRS will not accept printed copy submissions. The PDF here is for drafting and records.

Who can use Form 1023-EZ instead of Form 1023?

An organization that answers "No" to every question on the Eligibility Worksheet in the instructions. A "Yes" to any question, such as projected annual gross receipts over $50,000 or total assets over $250,000, points to Form 1023.

Does the organization need an EIN first?

Yes. The instructions say the application cannot be submitted until the organization has an EIN, which can be requested at IRS.gov/EIN or with Form SS-4.

Can an LLC file Form 1023-EZ?

No. The instructions say LLCs can receive exemption under section 501(c)(3) but are not eligible to apply using this form.

Who signs Form 1023-EZ?

An officer, director or trustee listed in Part I, line 8, who is authorized to sign for the organization, together with their title and the date.

Why do the line numbers differ from the instructions?

This page hosts the June 2014 PDF. The instructions, revised 01/2025, describe the current Pay.gov form, which adds items such as a care of name in Part I and a mission description in Part III.

Where can an organization get help with the form?

The instructions list Exempt Organization Customer Account Services at 877-829-5500, toll free, and IRS.gov/Charities.