A. Yes.  In fact, the IRS added several additional categories of ineligible applicants since the original version of Form 1023-EZ was released in 2014.

At the very least, the gross receipts and assets limits will be increased at some time in the future to allow for inflation.  It is also possible that other eligibility categories will be added or removed as IRS enforcement priorities shift.  

In an "Update" covering Form 1023-EZ's first two years, the IRS stated that the most common reason for them to reject a Form 1023-EZ is the applicant's ineligibility to use the form, and that "improvements to the eligibility checklist are in process in an effort to further reduce the number of rejected applications."​

Q. Could the Form 1023-EZ eligibility requirements change in the future?