Which organizations are not required to file Form 990-EZ?
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Some tax-exempt organizations do not have to file IRS Form 990-EZ even if their gross receipts are lesser than $200,000 for the tax year or $500,000 of total assets at the end of the tax year (except organizations under Section 509(a)(3)). These organizations include:

1. Churches and other organizations related to churches that manage funds and maintain retirement programs.
2. Governmental organizations whose income is excluded from gross income under Section 115. 
3. Organizations described in section 501(c)(1) are exempt from federal income taxes.
4. Political organizations that do not come under Section 527.
5. Organizations with gross receipts of $50,000 or less (These organizations are required to file Form 990-N instead of Form 990-EZ).
6. Foreign organizations located in U.S. possessions whose gross receipts from sources within the U.S. usually are $50,000 or less and which didn't engage in significant activity in the United States.
7. Organizations that file a different annual information return. Example- An exempt private foundation under section 501(c)(3) uses Form 990-PF, Return of Private Foundation, instead of Form 990-EZ.
8. A black lung benefit trust is described in Section 501(c)(21). It was imposed as a U.S. federal law called Black Lung Benefits Act (BLBA) to provide monthly payments and medical benefits to coal miners who are disabled from pneumoconiosis (black lung disease), which arises from working in or around the nation's coal mines.
9. Religious organizations described under Section 501(d).
10. A stock bonus, pension, or profit-sharing trust qualifies under Section 401.