A. Yes. Form 1023-EZ lists only three types of public charities, while the long-form 1023 lists ten. The types of public charities not listed on Form 1023-EZ are not eligible to file Form 1023-EZ. Contrary to what Form 1023-EZ, Part IV, Question 3 says, not being able to check one of the Part IV, Question 2 checkboxes does not necessarily mean that your organization is a private foundation; it may simply mean that you must file the long form 1023.
This question is also flawed because the 1023-EZ instructions tell new organizations to project future support and perform a one third public support test. The 1023-EZ instructions fail to mention that IRS Regulations allow new charities a 5-year grace period during which they can establish public support without meeting a percentage test, by using "facts and circumstances." If your organization is new and plans to raise funds from the public (rather than relying on only a few large donors), check box 2a or 2b in Part IV of Form 1023-EZ. DO NOT CHECK BOX 3.
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