In a word, yes. But only in certain limited circumstances. And they are NOT eligible to apply using the new Form 1023-EZ.
Contact your preparer with questions, or browse the IRS publications for more information. You might want to start with these:
- Publication 4220, Applying for 501(c)(3) Tax-Exempt Status
- Publication 4221, Compliance Guide for 501(c)(3) TaxExempt Organizations
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