Why can I not see an object when working with the import wizard and list views?

When you are using the import wizard you can select to work with list views.  Once selected a pick list will show all the objects available to use.  There are a few reasons an object might not appear in the pick list:

1. The user does not have permission to see it.
2. The object is not associated with a navigation tab.
3. The navigation tab has not been added to a Salesforce App.
4. The object is not SOQL compatible.