Instructions for Form 1023-EZ›(Rev. January 2025)

! must serve a charitable class, you do not qualify as a

0125 Inst 1023-EZ (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION tax-exempt disaster relief or emergency hardship

organization if you provide assistance only to specific individuals, such as a few persons injured in a particular natural disaster. Similarly, donors cannot earmark contributions to a charitable organization for a particular individual or family.

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▸Contents — 0125 Inst 1023-EZ (PDF)

0125 Inst 1023-EZ (PDF)

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