Your 501(c)(4) organization might be eligible for expedited processing of you application, according to an IRS update. To qualify, your organization must meet all of the following criteria:
- Your organization applied for exemption as a 501(c)(4) organization.
- Your application had been pending for more than 120 days as of May 28, 2013.
- Your case involves possible political campaign intervention or issue advocacy.
If this information pertains to your organization, you may receive a Letter 5228, which is an Application Notification of Expedited 501(c)(4) Option. In order to self-certify your organization with a Letter 5228, your organization must devote “60% or more of both spending and time to activities that promote social welfare as defined by Section 501(c)(4)” and devote less than 40% of your efforts to political campaign intervention. Also, your organization needs to ensure that these thresholds apply for past, current and future activities. Follow the instructions listed in Letter 5228 to self-certify your organization and sign and return pages 4-5 within 45 days of the date of the letter.
For more information about Letter 5228 including how to make sure you meet the eligibility criteria in order to receive the letter, visit this page provided by the IRS.
