Most charities that seek 501(c)(3) tax exemption now file Form 1023-EZ. Groups with annual gross receipts of $50,000 or less and assets of $250,000 or less can file the three-page form. Larger organizations must file the regular 1023. In 2017, 1023-EZ submissions comprised 65% of all 501(c)(3) exemption applications. IRS rubber-stamps the bulk of all 1023-EZ filings, much to the chagrin of Nina Olson, the National Taxpayer Advocate, who says that based on a sampling of filings her office reviewed, IRS erroneously OKs more than 25% of all applications. 1023-EZ filers are at greater risk of later having their exemption revoked by the Service for failing to file required annual returns for three consecutive years. According to Olson, the exempt status of close to one-third of the 15,000 groups whose 1023-EZ applications were approved in 2014 was automatically revoked in 2017.