How to use this tool
The checker asks the same questions as the Form 1023-EZ Eligibility Worksheet in the IRS instructions, in the same order. Answer each one "Yes" or "No." The tool stops at the first "Yes," tells you which question disqualified you, and points you to Form 1023. If you answer "No" to all of them, you may use Form 1023-EZ.
Have your numbers in front of you. Gross receipts are the total amounts your organization received from all sources during its annual accounting period, without subtracting costs or expenses. Total assets include cash, receivables, investments, equipment, land and buildings, valued at fair market value (what a willing buyer would pay). A good faith estimate of asset value is enough, according to Rev. Proc. 2026-5.
The rule behind it
Form 1023-EZ is a shorter, online-only application for recognition of 501(c)(3) status. Its user fee is $275, compared with $600 for Form 1023. The IRS instructions are blunt: if you answer "Yes" to any worksheet question, you are not eligible and must file Form 1023.
The worksheet falls into five groups:
| Questions | What they test |
|---|---|
| 1–3 | Money: projected gross receipts over $50,000 in any of the next 3 years (this year and the next two), actual gross receipts over $50,000 in any of the past 3 years, or total assets over $250,000 |
| 4–6 | Foreign formation, a foreign mailing address (U.S. territories are not foreign), or a link to an organization suspended under section 501(p) |
| 7–11 | Structure and history: formed as anything other than a corporation, unincorporated association or trust (an LLC answers "Yes"), formed as or succeeding a for-profit, a prior revocation other than automatic revocation, or current or past exemption under another 501(c) section |
| 12–20 | Types that need the full form: churches, schools, hospitals and medical research organizations, agricultural research organizations, cooperative hospital service and educational service organizations, charitable risk pools, supporting organizations, and credit counseling |
| 21–34 | Activities and requests: 5% or more of assets in non-publicly traded securities, partnerships sharing losses with non-charities, carbon credits, HMOs, accountable care organizations, donor advised funds, public safety testing, private operating foundation status, certain reinstatement requests, a past denial or past finding of ineligibility, controlled-substance activities illegal under federal law, and digital assets |
The Form 1023-EZ guide explains what the application itself asks once you pass.
Worked example
A hypothetical neighborhood literacy program incorporated in 2024. Its gross receipts were $18,000 in 2024 and $31,000 in 2025. It projects $42,000 for 2026, $48,000 for 2027 and $56,000 for 2028, when it plans to hire a part-time coordinator. Its assets are about $12,000.
- Question 2 (past three years): $18,000 and $31,000 are both under $50,000, so "No."
- Question 3 (assets): $12,000 is under $250,000, so "No."
- Question 1 (next three years, meaning 2026, 2027 and 2028): the 2028 projection of $56,000 exceeds $50,000, so "Yes."
One "Yes" is enough. The program files Form 1023, even though its current budget is small. If its honest projection for 2028 were $50,000 or less, it could continue down the list.
The projection question is about your realistic plans. Do not trim a budget to fit under $50,000. The IRS reviews a sample of Form 1023-EZ filings before issuing a determination, and your answers are signed under penalties of perjury.
What this tool does not cover
Passing the worksheet only means you may use the short form. It does not confirm that your organization qualifies under 501(c)(3), that your articles of incorporation contain the required purpose and dissolution language, or that you are filing within the window for exemption back to your formation date. For those, see 501(c)(3) requirements, the 27-month deadline calculator and Form 1023 vs. 1023-EZ. If you prefer help with the filing itself, see our Form 1023-EZ filing service.
Frequently asked questions
Can an LLC file Form 1023-EZ?
No. Question 7 asks whether you are organized as something other than a corporation, unincorporated association or trust, and the instructions say to answer "Yes" if you are an LLC. An LLC seeking 501(c)(3) status files Form 1023.
We were automatically revoked for not filing returns. Can we use Form 1023-EZ?
Possibly. Question 10 excludes automatic revocation from the "previously revoked" question. Question 30 screens out retroactive reinstatement under sections 5 or 6 of Rev. Proc. 2014-11, which require Form 1023. See automatic revocation and reinstatement.
If we answer "Yes," can we still become tax-exempt?
Yes. A "Yes" answer only routes you to Form 1023, the longer application. It says nothing about whether you qualify.
Sources
- IRS: Instructions for Form 1023-EZ (Rev. January 2025). irs.gov
- IRS: Internal Revenue Bulletin 2026-1 (Rev. Proc. 2026-5). irs.gov
- IRS: Form 1023 and 1023-EZ: Amount of user fee. irs.gov
- IRS: Publication 557, Tax-Exempt Status for Your Organization (Rev. January 2025). irs.gov
IRS forms, fees and inflation-adjusted amounts change. We review this page when the IRS publishes new instructions.
501Nonprofit.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.
