IRS Form 1023-EZ Eligibility Worksheet

Use this worksheet to determine if your organization is eligible to file Form 1023-EZ, the streamlined application for 501(c)(3) tax-exempt status. This simplified form can save you time and money if your organization qualifies.

Important: To be eligible for Form 1023-EZ, you must be able to check “Yes” for ALL questions in Part I and “No” for ALL questions in Parts II through V.

This worksheet is based on the official IRS eligibility worksheet. View the official IRS instructions and form →

Part I: Basic Eligibility Requirements

You must be able to check “Yes” for ALL of the following to be eligible for Form 1023-EZ.

Your organization is organized as a corporation, unincorporated association, or trust.Your organization is formed under the laws of a U.S. state, U.S. possession, or the District of Columbia.Your organization has an Employer Identification Number (EIN).Your organizing document contains the required provisions or you have checked the appropriate box in Form 1023-EZ, Part III.

Part II: Disqualifying Activities

You must answer “No” to ALL of the following to be eligible for Form 1023-EZ.

Are your gross receipts expected to exceed $50,000 annually for the next 3 years?

YesNo

Do you have or expect to have total assets in excess of $250,000?

YesNo

Were you formed under the laws of a foreign country?

YesNo

Is your mailing address in a foreign country?

YesNo

Part III: Organizational Structure

You must answer “No” to ALL of the following to be eligible for Form 1023-EZ.

Are you a limited liability company (LLC)?

YesNo

Are you a successor to, or controlled by, an entity suspended under section 501(p)?

YesNo

Are you a successor to a for-profit entity?

YesNo

Were you previously revoked or are you a successor to a previously revoked organization?

YesNo

Part IV: Specific Activities

You must answer “No” to ALL of the following to be eligible for Form 1023-EZ.

Do you or will you invest 5% or more of your total assets in securities or funds that are not publicly traded?

YesNo

Do you or will you participate in partnerships, including entities treated as partnerships for federal tax purposes?

YesNo

Do you or will you sell carbon credits or carbon offsets?

YesNo

Do you or will you accept contributions of intellectual property such as patents, trademarks, or copyrights for which you've received or expect to receive a deduction of $5,000 or more?

YesNo

Part V: Organizational Type

You must answer “No” to ALL of the following to be eligible for Form 1023-EZ.

IRS Form 1023-EZ Eligibility Worksheet

Part I: Basic Eligibility Requirements

Part II: Disqualifying Activities

Part III: Organizational Structure

Part IV: Specific Activities

Part V: Organizational Type

Ready to File Your 501(c)(3)?