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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Q. Aren't there more than three types of public charities?


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