Representatives from the IRS’s Exempt Organizations (EO) group expect that approximately 70% of all 501(c)(3) applications seeking tax-exempt status currently open will qualify for the streamlined process that will be available by filing the new Form 1023-EZ (currently available only in draft form). The IRS has noted that the goal of the new application is to provide more efficient approval procedures without introducing major risk into the system. Instead of extensively reviewing applications in which applicants tell the IRS what they plan to do, the IRS believes it makes more sense to review the activities once they are operating. Organizations can expect a robust compliance process at the back end through compliance checks and full examinations.