Home / Resources / Form 1023 vs. 1023-EZ: Which Should You File?
Comparison · for nonprofits
Form 1023 vs. 1023-EZ: which should you file?
Updated September 2026 · General information, not legal or tax advice.
If your group expects to bring in $50,000 or less a year, has not topped that in any of the past three years and owns $250,000 or less, file the short Form 1023-EZ: $275, and the IRS decides 80% of them within 22 days. Bigger groups file the full Form 1023: $600, and 80% are decided within 191 days (IRS figures, June 2026). So do schools, hospitals, LLCs and the other types the IRS worksheet rules out. Churches do not have to apply at all, but a church that does files the full form too.
Both forms apply for the same thing: 501(c)(3) tax-exempt status. The 1023-EZ is shorter and cheaper. Here's how they differ, side by side.
| Dimension | Form 1023 | Form 1023-EZ |
|---|---|---|
| Who it's for | Any 501(c)(3) applicant; the only route for larger groups, and for churches, schools, hospitals, LLCs and other barred types | Small organizations that meet every item on the IRS eligibility worksheet |
| Eligibility limits | No size limits | Gross receipts (all money coming in, before costs) ≤ $50,000 in each of the past 3 years and projected for the next 3, and total assets ≤ $250,000 |
| User fee | $600 | $275 |
| Length / complexity | Long. Detailed narrative of activities, budgets, and supporting documents | Short online form. Mostly attestations (checkboxes), no financial statements attached |
| Processing time | 80% decided within 191 days (IRS, June 2026) | 80% decided within 22 days (IRS, June 2026) |
| Risk / scrutiny | More upfront IRS review, but a thorough record | Faster (based on attestations); IRS may audit or follow up later, and errors can jeopardize status |
Which should you file?
If your nonprofit is under the $50,000 gross-receipts and $250,000 asset limits, and you aren't a church, school, hospital, LLC, or other excluded type, the 1023-EZ is the practical choice: cheaper and much faster. If you expect to grow past those limits soon, run a program that needs a detailed explanation, or want the fuller record a complete Form 1023 creates, file the standard 1023. Before you commit, complete the IRS eligibility worksheet line by line: a single disqualifying answer means you must use the full form.
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Sources: IRS, Form 1023 & 1023-EZ user fees · IRS, Instructions for Form 1023-EZ · IRS, Where's my application · IRS, About Form 1023-EZ · IRS, Organizations not required to file Form 1023. Verified September 2026.