See EZ Rule Book, rule III.F.7.
There is not a direct association between the RRS and the EZ rules. Just because something is legal under RRS doesn't mean that every boat has it and EZ does not make that assumption. Otherwise, for example, every boat would be rated with every possible spinnaker and Code sail combination all the time! EZ seeks to rate a boat as it is actually configured and sailed, not with whatever might be legal under the RRS.
Whisker Poles are permitted by the RRS for standard headsails (not LRH or spinnakers), but not everyone has one. So you must declare it if you use a Whisker Pole set to windward for wing-on-wing (non-spin only), and/or as an Outrigger set to leeward when reaching with a headsail.
As Ryan noted, the EZ definition of an Outrigger includes a whisker pole (allowed by RRS), but it can also be a fixed outrigger (not allowed by RRS). Fixed outriggers can be allowed by an event organizer. The EZ Outrigger declaration covers this either way.
Kett