Form 1023-EZ is available only to organizations that can answer No to every current IRS Eligibility Worksheet question; organizations that cannot must use Form 1023.
The decision boundary
The choice depends on the complete current IRS Eligibility Worksheet, not only the revenue and asset limits.
Complete the official Eligibility Worksheet
Answer every question in the current official worksheet. Any Yes answer means the organization cannot use Form 1023-EZ.
Excluded organizations and circumstances
The worksheet covers entity type, financial limits, organizational history, activities, relationships, and other circumstances that may require Form 1023. Review every category in the official worksheet.
What to do when an answer is uncertain
Review the official instructions and seek professional advice appropriate to the organization’s facts before choosing an application.
Federal eligibility requirements verified July 18, 2026; review by August 16, 2026 or sooner if the cited IRS instructions change.