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Can you file
Form 1023-EZ?

Check the biggest IRS eligibility rules in about two minutes. You’ll get a plain-English result and a direct next step—not a wall of tax language.

No email required Instant result Based on IRS rules

Quick screen

Six questions. One clear next step.

Do you expect gross receipts over $50,000 in any of the next three years?

1.Do you expect gross receipts over $50,000 in any of the next three years?

Have gross receipts exceeded $50,000 in any of the past three years?

2.Have gross receipts exceeded $50,000 in any of the past three years?

Are the organization’s total assets worth more than $250,000?

3.Are the organization’s total assets worth more than $250,000?

Was the organization formed outside the United States or its territories?

4.Was the organization formed outside the United States or its territories?

Is the organization an LLC, partnership, or for-profit company?

5.Is the organization an LLC, partnership, or for-profit company?

Is it a church, school, hospital, supporting organization, or private operating foundation?

6.Is it a church, school, hospital, supporting organization, or private operating foundation?

Form 1023-EZ eligibility explained

Passing the dollar limits is only the beginning.

Revenue and assets

Gross receipts means money received before subtracting expenses. The worksheet looks backward and forward three years. Assets include cash, receivables, investments, equipment, real estate, and other property at fair market value.

Formation and entity type

A qualifying organization is generally a nonprofit corporation, trust, or unincorporated association formed in the United States or its territories. Every organization needs its own EIN before filing.

Special organizations and activities

Churches, schools, hospitals, private operating foundations, supporting organizations, and several specialized entities cannot use the streamlined form. Foreign activities and other complex facts can also change the filing path.

Before you file

Your practical 1023-EZ checklist

  1. 1Form the organization under state law
  2. 2Get an EIN from the IRS
  3. 3Adopt compliant organizing language
  4. 4Choose directors and officers
  5. 5Complete the full eligibility worksheet
  6. 6Select the right public-charity classification
  7. 7Describe your mission and primary activity
  8. 8Submit electronically through Pay.gov

Ready to turn the checklist into answers?

Work through the complete guided questionnaire in plain English.

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Primary source: IRS Instructions for Form 1023-EZ. IRS instructions and fees can change; verify the current version before filing.

Frequently asked questions

Who can file Form 1023-EZ?

Only organizations that can answer No to every question in the IRS Form 1023-EZ Eligibility Worksheet may use the streamlined form. Revenue, assets, entity type, history, and activities can all affect eligibility.

What is the Form 1023-EZ revenue limit?

An organization generally cannot use Form 1023-EZ if annual gross receipts exceeded $50,000 in any of the past three years or are projected to exceed $50,000 in any of the next three years.

What is the Form 1023-EZ asset limit?

An organization generally cannot use Form 1023-EZ if the fair market value of its total assets exceeds $250,000.