INSIGHT : Non-Profits – expedited 501c3 filings

A client recently asked whether their 501(c)(3) application qualified for expedited review by the IRS. The IRS will only accelerate the review process in very limited circumstances. For example :

  • Funding: If you are an existing organization that  has been promised a grant or donation that is contingent on your organization having 501(c)(3) recognition, the IRS will consider expedited review if the promised funds would have a significant impact on your organization’s ability to remain in operation. You will not qualify if a potential grant only accepts applications from recognized 501(c)(3) organizations. The key here is that funds have already been committed to your organization.
  • Disaster reflief: If you are a new or existing organization created for the purpose of disaster relief, a recent disaster (such as Hurricane Sandy) can provide the basis for expedited review as long as you operate in the area of the disaster or directly assist victims of the disaster.
  • IRS delay: The IRS will also grant expedited review where their own errors have caused delays in processing your application (form 1023).

Requests for expediting handling must be made in writing. They can be included from the beginning as part of  your initial application submission or they can be mailed after submission while your organization is awaiting a response.

Contact the office if you’d like to discuss applying for 501(c)(3) recognition or whether your application is eligible or expedited review.

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