Which of the following is True? An organization filing Form 1023-EZ?

a. Must file the application before it begins "active" operations in order for the exemption to be retroactive to the date of formation.

b. Is not required to file annual information returns until after its application has been approved or denied by the IRS

c. May use the short form only if it seeks classification as a private foundation. All organizations seeking status as a public charity must file Form 1023

d. Must file the application electronically