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Blank IRS 1023-EZ PDF Form

The IRS 1023-EZ form is a streamlined application for small tax-exempt organizations seeking 501(c)(3) status. This simplified version allows eligible nonprofits to apply for federal tax exemption with less complexity and reduced paperwork. If you're ready to take the next step in establishing your organization, click the button below to start filling out the form!

Article Guide

The IRS 1023-EZ form plays a crucial role for small nonprofit organizations seeking tax-exempt status under section 501(c)(3) of the Internal Revenue Code. Designed to simplify the application process, this streamlined form allows eligible organizations to apply for recognition of exemption without the extensive documentation required by the standard IRS Form 1023. To qualify for the 1023-EZ, an organization must meet specific criteria, including having gross receipts of $50,000 or less in the past three years and total assets not exceeding $250,000. The form requires basic information about the organization, such as its structure, purpose, and activities, along with a declaration of its eligibility. By using the 1023-EZ, organizations can save time and resources, making it an appealing option for many small charities and nonprofits. However, it is important to ensure that all eligibility requirements are met before submission, as errors or omissions can lead to delays or denials in obtaining tax-exempt status.

Document Preview

You must complete the Form 1023-EZ Eligibility Worksheet in the Instructions for Form 1023-EZ to determine if you are eligible to file this form. Form 1023-EZ is filed electronically only on Pay.gov.

Go to www.irs.gov/form1023ez for additional filing information.

Form 1023-EZ

(June 2014)

Department of the Treasury Internal Revenue Service

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

Do not enter social security numbers on this form as it may be made public.

Information about Form 1023-EZ and its separate instructions is at www.irs.gov/form1023.

OMB No. 1545-0056

Note: If exempt status is approved, this application will be open for public inspection.

Check this box to attest that you have completed the Form 1023-EZ Eligibility Worksheet in the current instructions, are eligible to apply for exemption using Form 1023-EZ, and have read and understand the requirements to be exempt under section 501(c)(3).

Part I Identification of Applicant

1a Full Name of Organization

bAddress (number, street, and room/suite). If a P.O. box, see instructions.

cCity

dState

eZip Code + 4

2	Employer Identification Number	3 Month Tax Year Ends (MM)	4 Person to Contact if More Information is Needed

5	Contact Telephone Number		6 Fax Number (optional)	7 User Fee Submitted

8List the names, titles, and mailing addresses of your officers, directors, and/or trustees. (If you have more than five, see instructions.)

First Name:	Last Name:	Title:

Street Address:	City:	State:	Zip Code + 4:

First Name:	Last Name:	Title:

Street Address:	City:	State:	Zip Code + 4:

First Name:	Last Name:	Title:

Street Address:	City:	State:	Zip Code + 4:

First Name:	Last Name:	Title:

Street Address:	City:	State:	Zip Code + 4:

First Name:	Last Nam :	Title:

Street Address:	City:	State:	Zip Code + 4:

9 a Organization's Website (if available):

b Organization's Email (optional):

Part II Organizational Structure

1To file this form, you must be a corporation, an unincorporated association, or a trust. Check the box for the type of organization.

	Corporation	Unincorporated association	Trust
2	Check this box to attest that you have the organizing document necessary for the organizational structure indicated above.

(See the instructions for an explanation of necessary organizing documents.)

3Date incorporated if a corporation, or formed if other than a corporation (MMDDYYYY):

4State of incorporation or other formation:

5Section 501(c)(3) requires that your organizing document must limit your purposes to one or more exempt purposes within section 501(c)(3).

Check this box to attest that your organizing document contains this limitation.

6Section 50 (c)(3) requires that your organizing document must not expressly empower you to engage, otherwise than as an insubstantial part of your activities, in activities that in themselves are not in furtherance of one or more exempt purposes.

Check this box to attest that your organizing document does not expressly empower you to engage, otherwise than as an insubstantial part of your activities, in activities that in themselves are not in furtherance of one or more exempt purposes.

7Section 501(c)(3) requires that your organizing document must provide that upon dissolution, your remaining assets be used exclusively for secti n 501(c)(3) exempt purposes. Depending on your entity type and the state in which you are formed, this requirement may be satisfied by

peration of state law.

Check this box to attest that your organizing document contains the dissolution provision required under section 501(c)(3) or that you do not need an express dissolution provision in your organizing document because you rely on the operation of state law in the state in which you are formed for your dissolution provision.

For Paperwork Reduction Act Notice, see the instructions.

Catalog No. 66267N

Form 1023-EZ (6-2014)

You must complete the Form 1023-EZ Eligibility Worksheet in the Instructions for Form 1023-EZ to determine if you are eligible to file this form. Form 1023-EZ is filed electronically only on Pay.gov.

Go to www.irs.gov/form1023ez for additional filing information.

Form 1023-EZ (6-2014)

Page 2

Part III Your Specific Activities

1Enter the appropriate 3-character NTEE Code that best describes your activities (See the instructions):

2 To qualify for exemption as a section 501(c)(3) organization, you must be organized and operated exclusively to further one or more f the following purposes. By checking the box or boxes below, you attest that you are organized and operated exclusively to further the purp ses indicated. Check all that apply.

Charitable	Religious	Educational
Scientific	Literary	Testing for public safety
To foster national or international amateur sports competition		Prevention of cruelty to children or animals

3To qualify for exemption as a section 501(c)(3) organization, you must:

•Refrain from supporting or opposing candidates in political campaigns in any way.

•Ensure that your net earnings do not inure in whole or in part to the benefit of private shareholders or individuals (that is, board members, officers, key management employees, or other insiders).

•Not further non-exempt purposes (such as purposes that benefit private interests) more than insubstantially.

•Not be organized or operated for the primary purpose of conducting a trade or business that is not related to y ur exempt purpose(s).

• Not devote more than an insubstantial part of your activities attempting to influence legislation or, if ou made a section 501(h) election, not normally make expenditures in excess of expenditure limitations outlined in section 501(h).

•Not provide commercial-type insurance as a substantial part of your activities.

Check this box to attest that you have not conducted and will not conduct activities that violate these prohibitions and restrictions.

4	Do you or will you attempt to influence legislation?	Yes	No
	(If yes, consider filing Form 5768. See the instructions for more details.)
5	Do you or will you pay compensation to any of your officers, directors, or trustees?	Yes	No
5		Yes	No
	(Refer to the instructions for a definition of compensation.)
6	Do you or will you donate funds to or pay expenses for individual(s)?	Yes	No
6		Yes	No
7	Do you or will you conduct activities or provide grants or other assistance to individu l(s) or organization(s) outside the
8	United States?	Yes	No
8	Do you or will you engage in financial transactions (for example, loans, payme ts, rents, etc.) with any of your officers,
	directors, or trustees, or any entities they own or control?	Yes	No
9	Do you or will you have unrelated business gross income of $1,000 or m e during a tax year?	Yes	No
9		Yes	No
10	Do you or will you operate bingo or other gaming activities?	Yes	No
10		Yes	No
11	Do you or will you provide disaster relief?	Yes	No

Part IV is designed to classify you as an organization thatelectronicallyis either private foundation or a public charity. Public charity status is a more favorable tax status than private foundation status.

Part IV Foundation Classification

1 If you qualify for public charity status, check the appropriate box (1a – 1c below) and skip to Part V below.

Check this box to attest that you normally r c ive at least one-third of your support from public sources or you normally receive at least 10 percent of your support from public sourc s and you have other characteristics of a publicly supported organization. Sections 509(a)(1) and 170(b)(1)(A)(vi).

Check this box to attest that you normally receive more than one-third of your support from a combination of gifts, grants, contributions, membership fees, and gross rece pts (from permitted sources) from activities related to your exempt functions and normally receive not more than one-third of your support from nve tment income and unrelated business taxable income. Section 509(a)(2).

c	Check this box to attest that you are operated for the benefit of a college or university that is owned or operated by a governmental unit.
	Sections 509(a)(1) and 170(b)(1)(A)(iv).

2If you are not described in items 1a – 1c above, you are a private foundation. As a private foundation, you are required by section 508(e) to have specific provisions in your organizing document, unless you rely on the operation of state law in the state in which you were formed to meet these requirements. These specific provisions require that you operate to avoid liability for private foundation excise taxes under sections 4941-4945.

Check this box to attest that your organizing document contains the provisions required by section 508(e) or that your organizing document does not need to include the provisions required by section 508(e) because you rely on the operation of state law in your particular state to meet the requirements of section 508(e). (See the instructions for explanation of the section 508(e) requirements.)

Form 1023-EZ (6-2014)

You must complete the Form 1023-EZ Eligibility Worksheet in the Instructions for Form 1023-EZ to determine if you are eligible to file this form. Form 1023-EZ is filed electronically only on Pay.gov.

Go to www.irs.gov/form1023ez for additional filing information.

Page 3

Part V Reinstatement After Automatic Revocation

Complete this section only if you are applying for reinstatement of exemption after being automatically revoked for failure to file required annual returns or notices for three consecutive years, and you are applying for reinstatement under section 4 or 7 of Revenue Procedure 2014-11. (Check only one box.)

Check this box if you are seeking retroactive reinstatement under section 4 of Revenue Procedure 2014-11. By checking this box, you attest that you meet the specified requirements of section 4, that your failure to file was not intentional, and that you have put in place procedures to file required returns or notices in the future. (See the instructions for requirements.)

Check this box if you are seeking reinstatement under section 7 of Revenue Procedure 2014-11, effective the date you re filling this application.

Part VI	Signature

I declare under the penalties of perjury that I am authorized to sign this application on behalf of the above organization and that I have examined this application, and to the best of my knowledge it is true, correct, and complete.

PLEASE SIGN HERE

(Type name of signer)

F(Signature of Officer, Director, Trustee, or other authorized official)

(Type title or authority of signer)

F(Date)

Form 1023-EZ (6-2014)

Printed on recycled paper

➤ PDF File

Form Specifications

Fact Name	Description
Purpose	The IRS Form 1023-EZ is used by small tax-exempt organizations to apply for 501(c)(3) status.
Eligibility	Organizations with gross receipts of $50,000 or less and total assets under $250,000 can use this form.
Filing Fee	The filing fee for Form 1023-EZ is $275 as of the latest guidelines.
Online Submission	Form 1023-EZ must be filed online through the IRS website.
Processing Time	Typically, the IRS processes Form 1023-EZ within 2 to 4 weeks.
State-Specific Forms	Some states require additional forms for tax-exempt status. For example, California requires Form CT-1.
Governing Law	State-specific governing laws vary. For California, refer to the California Nonprofit Corporation Law.
Common Mistakes	Incomplete applications and incorrect eligibility checks are common pitfalls.
Resources	The IRS provides a user guide and FAQs for further assistance with Form 1023-EZ.

IRS 1023-EZ: Usage Guidelines

Filling out the IRS 1023-EZ form is an important step toward obtaining tax-exempt status for your organization. It’s essential to have all the necessary information ready before you begin. This process can seem daunting, but by following these steps, you will be able to complete the form accurately and efficiently.

Gather your organization’s basic information, including its legal name, address, and Employer Identification Number (EIN).
Determine your organization’s eligibility to use the 1023-EZ form. Make sure your organization meets the criteria set by the IRS.
Provide a description of your organization’s activities. Be clear and concise about what your organization does.
Complete the financial information section. This includes providing a projected budget for the next three years.
Review the questions regarding your organization’s structure. Ensure that you answer them accurately based on your organization’s bylaws.
Certify that your organization will operate for exempt purposes. This is a crucial step in demonstrating your commitment to your mission.
Sign and date the form. An authorized individual must complete this step to validate the application.
Pay the required filing fee. Check the IRS website for the most current fee amount and payment methods.
Submit the form electronically through the IRS website. Make sure to keep a copy for your records.

After submitting the form, you will need to wait for a response from the IRS. They will review your application and may contact you for additional information. Patience is essential during this time, as processing can take several months. Stay organized and keep track of any correspondence you receive from the IRS.

Your Questions, Answered

What is the IRS 1023-EZ form?

The IRS 1023-EZ form is a streamlined application for small tax-exempt organizations to obtain recognition of their tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. This simplified form allows eligible organizations to apply for tax-exempt status without the extensive documentation required by the standard Form 1023. It is designed for organizations with annual gross receipts of $50,000 or less and total assets of $250,000 or less.

Who is eligible to file the 1023-EZ form?

Eligibility to file the 1023-EZ form is limited to organizations that meet specific criteria. To qualify, an organization must be a nonprofit corporation or unincorporated association, have a stated purpose that aligns with charitable, educational, religious, or scientific purposes, and meet the financial thresholds mentioned earlier. Additionally, certain types of organizations, such as those that are foreign entities or those that have previously had their tax-exempt status revoked, cannot use this form.

How long does it take to process the 1023-EZ form?

Processing times for the 1023-EZ form can vary, but they are generally quicker than the standard Form 1023. Many organizations report receiving a determination letter from the IRS within 2 to 4 weeks after submission. However, processing times may be longer during peak periods or if the application requires additional review. It is advisable to check the IRS website for current processing times and updates.

What happens after the IRS approves the 1023-EZ form?

Once the IRS approves the 1023-EZ form, the organization will receive a determination letter confirming its tax-exempt status. This letter is important for establishing eligibility for tax-deductible donations and for applying for grants. Organizations must also comply with ongoing requirements, such as filing annual returns and maintaining their nonprofit status, to retain their tax-exempt status.

Common mistakes

Inaccurate Eligibility Determination: Many applicants fail to properly assess whether they meet the eligibility criteria for using the 1023-EZ form. This can lead to delays or denials.
Incomplete Information: Some individuals do not provide all required information. Omitting details can result in rejection or requests for additional documentation.
Incorrect Financial Data: Errors in reporting financial data, such as revenue or expenses, can create significant issues. Double-check figures to ensure accuracy.
Failure to Sign: Neglecting to sign the form can lead to automatic rejection. Ensure that all required signatures are included before submission.
Not Following Instructions: Some applicants overlook specific instructions provided with the form. Adhering to guidelines is crucial for a smooth application process.
Misunderstanding the Purpose: Misinterpreting the purpose of the 1023-EZ can lead to filing the wrong form. Understand the requirements before proceeding.
Ignoring State Requirements: Some applicants forget that state-level regulations may also apply. Research local laws to ensure compliance.
Submitting Without Review: Rushing the submission without a thorough review can result in mistakes. Take the time to proofread the entire application.
Missing Deadlines: Failing to submit the application within required timelines can jeopardize the status. Be aware of all relevant deadlines.

Documents used along the form

The IRS 1023-EZ form is a streamlined application for organizations seeking tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. When completing this form, several other documents may be required to support the application and provide additional context about the organization. Below is a list of common forms and documents that are often submitted alongside the IRS 1023-EZ form.

Articles of Incorporation: This document outlines the organization's structure and purpose. It is typically filed with the state and serves as the legal foundation for the nonprofit.
Bylaws: Bylaws are the internal rules governing the organization. They detail how the organization will operate, including the roles of directors and members, meeting protocols, and voting procedures.
Employer Identification Number (EIN): An EIN is a unique number assigned by the IRS to identify the organization for tax purposes. It is essential for opening bank accounts and filing taxes.
Conflict of Interest Policy: This policy outlines how the organization will handle potential conflicts among board members and staff. It helps ensure transparency and integrity in decision-making.
Financial Statements: These documents, which may include budgets or projections, provide insight into the organization’s financial health and anticipated revenue sources.
Supporting Narrative: A brief narrative explaining the organization’s mission, programs, and target population can help clarify the purpose and activities of the organization for the IRS.

Providing these documents along with the IRS 1023-EZ form can enhance the application’s clarity and strengthen the case for tax-exempt status. It is important to ensure that all submitted materials are accurate and reflect the organization’s commitment to its mission.

Similar forms

The IRS Form 1023-EZ is a streamlined application for organizations seeking tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. Several other documents serve similar purposes in various contexts. Below are four documents that share similarities with the 1023-EZ form:

IRS Form 1023: This is the standard application for tax-exempt status. Unlike the 1023-EZ, it requires more detailed information about the organization’s structure, activities, and finances. Both forms aim to establish eligibility for tax exemption but differ in complexity and the amount of information required.
IRS Form 990: This form is an annual reporting return that certain tax-exempt organizations must file. It provides information about the organization's mission, programs, and finances. While the 1023-EZ is used for initial tax-exempt status, Form 990 is necessary for ongoing compliance and transparency.
State Charitable Registration Forms: Many states require organizations to register before soliciting donations. These forms often request information similar to that found in the 1023-EZ, such as the organization’s purpose and activities. Both sets of forms aim to ensure that organizations operate transparently and in accordance with the law.
IRS Form 1024: This form is used by organizations seeking tax-exempt status under sections other than 501(c)(3). Like the 1023-EZ, it serves as an application for tax-exempt status but is tailored for different types of organizations. Both forms require the applicant to demonstrate eligibility for tax exemption.

Dos and Don'ts

When filling out the IRS 1023-EZ form, it’s essential to approach the task with care. This form is used by small organizations to apply for tax-exempt status under section 501(c)(3) of the Internal Revenue Code. Here’s a list of things you should and shouldn’t do to ensure a smooth application process.

Do read the instructions thoroughly before starting the application.
Do ensure your organization qualifies for the 1023-EZ by meeting the eligibility requirements.
Do provide accurate and complete information throughout the form.
Do use clear and concise language when describing your organization’s purpose.
Do double-check your calculations and financial projections.

Don't rush through the form; take your time to avoid mistakes.
Don't omit any required attachments or supporting documents.
Don't assume that the IRS will understand vague descriptions; be specific.
Don't forget to sign and date the form before submitting it.
Don't ignore deadlines; submit your application in a timely manner.

Following these guidelines can significantly improve your chances of a successful application. Taking the time to do it right pays off in the long run.

Misconceptions

The IRS 1023-EZ form is a simplified application for small tax-exempt organizations seeking 501(c)(3) status. Despite its straightforward nature, several misconceptions can lead to confusion. Below is a list of common misunderstandings about the 1023-EZ form, along with clarifications.

All organizations qualify for the 1023-EZ form. Not every organization is eligible. The 1023-EZ is specifically for smaller organizations with gross receipts under $50,000 and total assets under $250,000.
Filing the 1023-EZ guarantees tax-exempt status. While the form simplifies the process, it does not guarantee approval. The IRS reviews each application and can deny it based on various factors.
The 1023-EZ form is the same as the regular 1023 form. The 1023-EZ is a streamlined version designed for smaller entities, while the regular 1023 is more comprehensive and suited for larger organizations.
Once filed, there is no need for follow-up. Organizations must maintain compliance with IRS regulations after filing. This includes annual reporting requirements and adherence to operational guidelines.
The application process is quick and easy. While the form is shorter, gathering necessary information and documentation can still be time-consuming and requires careful attention to detail.
Only nonprofit organizations can use the 1023-EZ form. While primarily for nonprofits, certain organizations that operate for charitable purposes may also qualify, even if they are not classified as traditional nonprofits.
Filing the 1023-EZ is free. There is a filing fee associated with the 1023-EZ form, which can vary depending on the organization’s gross receipts.
The 1023-EZ form can be submitted at any time. Organizations must be aware of specific deadlines and should file the form within 27 months of their formation to avoid losing tax-exempt status.
Once approved, organizations can change their mission without repercussions. Significant changes in mission or activities may require organizations to notify the IRS or reapply for tax-exempt status.
The IRS provides extensive guidance for completing the 1023-EZ. While the IRS offers some resources, organizations may still find it beneficial to seek additional help or advice to ensure accuracy in their application.

Understanding these misconceptions can help organizations navigate the process more effectively and increase their chances of successfully obtaining tax-exempt status.

Key takeaways

The IRS 1023-EZ form is a streamlined application for small organizations seeking tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. Here are some key takeaways to keep in mind when filling out and using this form:

Eligibility Criteria: Ensure your organization meets the eligibility requirements. Generally, it must have gross receipts of $50,000 or less in the past three years and assets under $250,000.
Simplified Process: The 1023-EZ is designed to simplify the application process. It is shorter than the standard Form 1023, which can be beneficial for smaller organizations.
Online Submission: This form must be completed and submitted online through the IRS website. Paper submissions are not accepted for the 1023-EZ.
Filing Fee: A reduced filing fee is required when submitting the 1023-EZ, which is generally more affordable than the standard Form 1023 fee.
Timeframe for Processing: The IRS typically processes the 1023-EZ applications more quickly than the standard Form 1023. Many organizations receive a determination letter within a few weeks.
Public Disclosure: Once approved, your organization’s application will be publicly available. This includes financial information and details about your activities.
Compliance Obligations: After receiving tax-exempt status, your organization must comply with ongoing requirements, such as filing annual returns (Form 990 or 990-EZ) if applicable.
Seek Assistance if Needed: If you encounter difficulties while completing the form, consider seeking help from a legal professional or an accountant familiar with nonprofit tax issues.

Understanding these points can greatly enhance your experience with the IRS 1023-EZ form, ensuring a smoother application process for your organization.