Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, introduced in the summer of 2014, has been in use for over four years. While I am in favor of a shortened form that smaller organizations can use to apply for recognition as an IRC § 501(c)(3) organization, I have always had concerns about Form 1023-EZ, as discussed in my 2015, 2016, and 2017 Annual Reports to Congress (including a study in volume 2 of the 2015 report). One of my main concerns has been that Form 1023-EZ does not elicit enough information to allow the IRS to make an informed determination about whether an organization qualifies for IRC § 501(c)(3) status. My concerns were heightened by our reviews of successful applicants’ articles of incorporation to ascertain whether the articles contained purpose and dissolution clauses as required by Treasury regulations, thereby conforming with the statutory organizational test for tax exempt status. It’s important to note that our reviews were limited to representative samples of applicants that are corporations and are in states that make articles of incorporation available online for free.