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Application path and preparation guide

Form 1023-EZ Application Guide

Form 1023-EZ is the IRS’s streamlined application for eligible organizations seeking recognition under section 501(c)(3). It is filed electronically through Pay.gov. Before completing it, use the current official IRS Eligibility Worksheet: if any answer is Yes, the organization cannot use Form 1023-EZ; if every answer is No, the organization may apply with Form 1023-EZ. Read the current IRS instructions.

Eligibility requirements verified July 18, 2026; review by August 16, 2026 or sooner if the cited IRS source changes.

Easy5013c’s recommended preparation order

Form 1023-EZ Readiness Navigator

Mark each listed preparation task Complete, Incomplete, or Unsure. The navigator returns an ordered, non-exhaustive checklist and one next action. Use the official IRS Eligibility Worksheet for the complete eligibility review.

The questionnaire order is an Easy5013c recommendation, not an IRS-prescribed sequence.

1.Has the organization been formed under applicable law?

Formation means the organization has completed the applicable state or other legal process for its entity type.

2.Has the organization obtained an EIN?

An EIN is the organization’s federal employer identification number. The IRS requires one before submission, even if the organization has no employees.

3.Have you reviewed the necessary organizing document and its purpose and dissolution language?

An organizing document is the formation document for the entity type. Its purposes must be limited to section 501(c)(3) purposes. Remaining assets must go to qualifying exempt or governmental destinations. Qualifying state law may supply a missing clause in some jurisdictions, but cannot cure an expressly inappropriate clause, which must be amended.

4.Have you completed Easy5013c’s preliminary eligibility screen?

This quick screen can flag issues for review, but it does not replace the complete official IRS Eligibility Worksheet.

5.Have you completed the current official IRS Eligibility Worksheet with No answers to every question?

If any answer is Yes, the organization cannot use Form 1023-EZ and must use Form 1023.

6.Have the applicable officers, directors, and/or trustees been identified and their details gathered?

The application requests their names, titles, and mailing addresses and currently accepts up to five people in the IRS priority order.

7.Have you prepared a concrete activity summary within 250 characters?

Describe the actual or planned mission or most significant activities. Do not merely repeat the organizing-document purpose or list speculative programs.

8.Have you selected an NTEE code from the current IRS list?

An NTEE code is a three-character classification describing the organization’s primary purpose or activity. The finder helps compare codes but cannot guarantee the selection.

9.Have you reviewed and selected a foundation classification?

Every section 501(c)(3) organization has a foundation classification. The comparison tool explains common candidates but does not make the legal selection.

10.Have you identified the authorized signer?

This must be an officer, director, or trustee listed in the application who is authorized to sign electronically and provide a title or authority and date.

11.Have you prepared for Pay.gov submission?

Review the current official form, Pay.gov account access, payment method, and the complete application before it is submitted.

Question 1 of 11

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How to use the preparation order

The questionnaire follows Easy5013c’s recommended order for organizing the work; it is not an IRS-prescribed sequence. Start with the first task you marked Incomplete or Unsure. The result will direct you to the relevant official resource, specialist tool, or guided-preparation step.

Complete the official Eligibility Worksheet

Before completing Form 1023-EZ, answer every question in the current official IRS Eligibility Worksheet. If any answer is Yes, Form 1023-EZ cannot be used and the organization must use Form 1023. If every answer is No, the organization may apply with Form 1023-EZ.

The current worksheet includes $50,000 annual gross-receipts tests for the relevant past and projected three-year periods and a $250,000 total-asset limit. Those headline limits are not the complete eligibility test. The January 2025 revision updated question 29 and added questions 31 through 34.

Use the Easy5013c preliminary eligibility checker, then complete the official IRS Eligibility Worksheet.

Worksheet requirements, limits, and revision details verified July 18, 2026; review by August 16, 2026 or sooner if the cited IRS instructions change.

Review the organizing document

Confirm that the organization has the necessary organizing document for its entity type. For a corporation, retain evidence that the document was filed with and approved by the appropriate government authority.

The document must limit the organization’s purposes to section 501(c)(3) purposes and direct remaining assets upon dissolution to one or more section 501(c)(3) exempt purposes, the federal government, or a state or local government for a public purpose. Qualifying state law may satisfy the dissolution requirement when the document is silent, but cannot override an expressly inappropriate clause. An inappropriate clause must be amended before applying. Review the IRS organizing-document guidance.

Organizing-document requirements verified July 18, 2026; review by August 16, 2026 or sooner if the cited IRS guidance changes.

Use a specialist tool when you need help choosing

Use the NTEE code finder to compare codes or the 509(a)(1) versus 509(a)(2) classification finder to compare common public-charity classifications. Return to the navigator after reviewing the task.

Submit through Pay.gov

Form 1023-EZ must be submitted electronically through Pay.gov; the IRS does not accept a printed application. As verified July 18, 2026, the user fee is $275 and is paid through Pay.gov when filing. The fee and official destination can change; review both by August 16, 2026.

Open the current official Form 1023-EZ destination on Pay.gov.

Easy5013c prepares guided answers and a filing packet for the applicant to use during submission. Easy5013c does not submit Form 1023-EZ to the IRS or collect the IRS user fee.

What happens after submission

Submission does not guarantee recognition of exemption. The IRS may reject an incomplete or incorrect application or request more information.

As checked July 18, 2026, the IRS reports issuing 80% of Form 1023-EZ determinations within 22 days and 80% of determinations requiring further review within 120 days. These are dated service-level statistics, not promised turnaround times. On that date, the IRS reported reviewing ordinary applications submitted before February 24, 2026 and additional-review applications submitted on January 26, 2026.

Use the IRS application-status page for current information. A determination letter may appear in the IRS Tax Exempt Organization Search before its mailed copy arrives.

Approval, processing, assignment-date, and status-process information verified July 18, 2026; review by August 16, 2026 or sooner if the cited IRS status page changes.

Review the effective-date rule

Generally, an approved Form 1023-EZ filed within 27 months after the end of the organization’s formation month can receive the legal formation date as its effective date. A later Form 1023-EZ filing generally uses the submission date. If filing later and seeking an earlier effective date, review the current instructions because full Form 1023 may be required. This is a general rule, not a conclusion about a particular organization.

Effective-date rules verified July 18, 2026; review by August 16, 2026 or sooner if the cited IRS instructions change.

Continue with the task you need

Run the preliminary Form 1023-EZ eligibility checker, compare 509(a)(1) and 509(a)(2) classifications, find an NTEE code, or browse all free tools.

For guided preparation, build or resume your personalized filing plan.

Form 1023-EZ FAQs

Who may use Form 1023-EZ?

An organization may apply with Form 1023-EZ only if it answers No to every question in the current official IRS Eligibility Worksheet. If every answer is No, the organization may apply with Form 1023-EZ. Complete the official worksheet; the Easy5013c checker is only a preliminary screen. Eligibility requirements verified July 18, 2026; review by August 16, 2026 or sooner if the cited IRS instructions change.

Where is Form 1023-EZ filed?

Form 1023-EZ must be submitted electronically through Pay.gov. The IRS does not accept a printed application. The official destination was verified July 18, 2026; review by August 16, 2026 or sooner if the cited IRS or Pay.gov source changes.

What is the current Form 1023-EZ user fee?

As verified July 18, 2026, the Form 1023-EZ user fee is $275 and is paid through Pay.gov when filing. The fee can change; review by August 16, 2026 or sooner if the cited IRS source changes.

How long does IRS processing take?

As checked July 18, 2026, the IRS reports issuing 80% of Form 1023-EZ determinations within 22 days and 80% of determinations requiring further review within 120 days. These are dated service-level statistics, not promised turnaround times. Review by August 16, 2026 or sooner if the cited IRS status page changes.

Is an EIN required?

Yes. The organization must obtain an EIN before submitting Form 1023-EZ, even if it has no employees. EIN requirements verified July 18, 2026; review by August 16, 2026 or sooner if the cited IRS instructions change.

What happens if any Eligibility Worksheet answer is Yes?

The organization cannot use Form 1023-EZ and must use Form 1023. Review the complete current worksheet and instructions before choosing the application. Eligibility requirements verified July 18, 2026; review by August 16, 2026 or sooner if the cited IRS instructions change.

Does Easy5013c submit the application?

No. Easy5013c prepares guided answers and a filing packet, but does not submit the application or collect the IRS fee. Form 1023-EZ is submitted through Pay.gov, the required IRS fee is paid there, and an authorized officer, director, or trustee listed in the application must electronically sign it. Electronic-filing, signer, and payment requirements verified July 18, 2026; review by August 16, 2026 or sooner if the cited IRS or Pay.gov source changes.