Join

Founder tool

Form 1023-EZ eligibility checker

Most small new charities can apply for 501(c)(3) status on the short Form 1023-EZ. Some can't. Answer the IRS's own eligibility worksheet to find out which form is yours, and why, before you draft anything.

Questions 1 to 3: money in and assets

The worksheet's limits are gross receipts over $50,000 in a year and total assets over $250,000. Gross receipts are the total amounts the organization received from all sources during its annual accounting period, without subtracting any costs or expenses. You should consider this year and the next 2 years.

Gross receipts you expect, in dollars

Enter 0 if you're new.
Total assets include cash, accounts receivable, inventories, bonds and notes receivable, corporate stocks, loans receivable, other investments, depreciable and depletable assets, land, buildings, equipment, and any other assets.

Questions 4 to 11: how and where you were formed

4. Were you formed under the laws of a foreign country (U.S. territories are not considered foreign countries)?

You are formed under the laws of a foreign country if you are not formed under the laws of (1) the United States, its states, or territories; (2) federally recognized Indian tribal or Alaskan native governments; or (3) the District of Columbia.

5. Is your mailing address in a foreign country (U.S. territories are not considered foreign countries)?

Your mailing address is the address where all correspondence will be sent.

6. Are you a successor to, or controlled by, an entity suspended under section 501(p) (suspension of tax-exempt status of terrorist organizations)?
7. Are you organized as an entity other than a corporation, unincorporated association, or trust?

Answer “Yes” if you are organized as an LLC under the laws of the state in which you were formed.

8. Are you formed as a for-profit entity?
9. Are you a successor to a for-profit entity?

You are a successor if you have: substantially taken over all of the assets or activities of a for-profit entity; been converted or merged from a for-profit entity; or installed the same officers, directors, or trustees as a for-profit entity that no longer exists.

10. Were you previously revoked or are you a successor to a previously revoked organization (other than an organization the tax-exempt status of which was automatically revoked for failure to file a Form 990-series return for 3 consecutive years)?

Do not check “Yes” if your previous revocation, or your predecessor’s revocation, was an automatic revocation (pursuant to section 6033(j)) for failing to satisfy Form 990-series filing requirements for 3 consecutive years.

11. Are you currently recognized as tax exempt under another section of IRC 501(a) or were you previously exempt under another section of IRC 501(a)?

Questions 12 to 19: special types of organization

12. Are you a church or a convention or association of churches described in section 170(b)(1)(A)(i)?

A congregation or other religious membership group that meets regularly for religious worship is generally required. A church includes mosques, temples, synagogues, and other forms of religious organizations. For more information, see Pub. 1828.

13. Are you a school, college, or university described in section 170(b)(1)(A)(ii)?

An organization is a school if it: presents formal instruction as its primary function, has a regularly scheduled curriculum, has a regular faculty of qualified teachers, has a regularly enrolled student body, and has a place where educational activities are regularly carried on.

14. Are you a hospital or medical research organization described in section 170(b)(1)(A)(iii) or a hospital organization described in section 501(r)(2)(A)(i)?

An organization is a hospital described in section 170(b)(1)(A)(iii) if its principal purpose or function is providing medical or hospital care, or medical education or research.

15. Are you an agricultural research organization described in section 170(b)(1)(A)(ix)?
16. Are you applying for exemption as a cooperative hospital service organization under section 501(e)?
17. Are you applying for exemption as a cooperative service organization of operating educational organizations under section 501(f)?
18. Are you applying for exemption as a qualified charitable risk pool under section 501(n)?
19. Are you requesting classification as a supporting organization under section 509(a)(3)?

See Pub. 557 for more information.

Questions 20 to 28: activities, investments and classification

20. Is a substantial purpose of your activities to provide assistance to individuals through credit counseling activities such as budgeting, personal finance, financial literacy, mortgage foreclosure assistance, or other consumer credit areas?
21. Do you or will you invest 5% or more of your total assets in securities or funds that are not publicly traded?
22. Do you participate, or intend to participate, in partnerships (including entities or arrangements treated as partnerships for federal tax purposes) in which you share losses with partners other than section 501(c)(3) organizations?
23. Do you sell, or intend to sell carbon credits or carbon offsets?
24. Are you a Health Maintenance Organization (HMO)?
25. Are you an Accountable Care Organization (ACO), or an organization that engages in, or intends to engage in, ACO activities (such as participation in the Medicare Shared Savings Program (MSSP) or in activities unrelated to the MSSP described in Notice 2011-20, 2011-16 I.R.B. 652)?
26. Do you maintain or intend to maintain one or more donor advised funds?

In general, a donor advised fund is a fund or account that is owned and controlled by the organization but that is separately identified by reference to contributions of a donor or donors and with respect to which a donor (or any person appointed or designated by the donor) has or expects to have advisory privileges concerning the distribution or investment of amounts held in the fund or account by reason of the donor’s status as a donor.

27. Are you organized and operated exclusively for testing for public safety and requesting a foundation classification under section 509(a)(4)?

Generally, these organizations test consumer products to determine their acceptability for use by the general public.

28. Are you requesting classification as a private operating foundation?

Questions 29 to 34: earlier applications and other activities

29. Are you a private foundation applying for reinstatement after automatic revocation and requesting to change to a public charity foundation classification?
30. Are you applying for retroactive reinstatement of exemption under section 5 or 6 of Rev. Proc. 2014-11, after being automatically revoked?
31. Have you previously received a ruling or determination letter denying recognition of exemption?
32. Have you previously been determined to be ineligible to file Form 1023-EZ?
33. Are you conducting activities involving controlled substances (within the meaning of Schedule I and II of the Controlled Substances Act, 21 U.S.C.S. 801 et seq.) which are prohibited by federal law regardless of the legality under the law of the state in which such activity is conducted?
34. Are you engaged in exchanging, creating, or distributing digital assets?

Your answers aren't stored. They're only in this page's address, so you can bookmark or share the result.

Your answer will appear here

Fill in five amounts and answer 31 yes-or-no questions from the IRS worksheet. You'll learn whether you may file Form 1023-EZ or need Form 1023, with each reason.

The full guide: Legal formation, including when and how to apply for 501(c)(3) status.

Questions quoted from the IRS: Instructions for Form 1023-EZ (Rev. January 2025), Form 1023-EZ Eligibility Worksheet, checked October 21, 2026. General information, not legal or tax advice. If a question is hard to answer, the full worksheet explains each one; a nonprofit lawyer or accountant can help.

JoinSign inAsk a personLeer en español