Will the IRS Expedite Review of an Application for Exemption?

Will the IRS Expedite Review of an Application for Exemption?

Question:  How can my application for tax-exempt status be expedited?

Answer: In general, applications are processed in the order received by the IRS. Sometimes, however, the IRS will work a case outside the regular order. For expedited processing to be granted, however, there must be a compelling reason to process the case ahead of others. Compelling reasons include the following:

  • A pending grant, where failure to secure the grant will have an adverse impact on the organization’s ability to continue operating.
  • A newly created organization providing disaster relief to victims of emergencies.
  • IRS errors have caused undue delays in issuing a determination letter.

For a pending grant, the following specific information would help support a request for expedited processing:

  • The name of the person or organization committed to giving the grant or asset,
  • The amount of the grant or the value of the asset,
  • The date the grant will be forfeited or permanently redirected to another organization,
  • The impact on the organization’s operations if it does not receive the grant/asset, and
  • The signature of a principal officer or authorized representative.

A request for expedited processing must be made in writing and must fully explain the compelling reason.  Granting expedited processing is at the discretion of the IRS.

Note: An optional expedited process is available for certain 501(c)(4) applicants.

Additional information – Examples

2018-05-13T12:21:22+00:00March 2nd, 2014|FAQs|0 Comments

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