Sometimes, representatives of exempt organizations and practitioners question why certain applications for tax exemption are processed faster than others. Not all applications are the same. While many are complete when received and involve straight-forward scenarios, others may be incomplete or involve complex issues that require further development. This web page describes the application process and provides information on how to determine the status of an application.
EO Determination Application Process: Upon receipt, exemption applications accompanied by the required user fee are initially separated into four categories: (1) those that can be approved immediately based on the information submitted, (2) those that need minor additional information to be resolved, (3) those that are submitted on obsolete forms or do not include the items specified on the Procedural Checklist, and (4) those that require development.
If your application falls within one of the first three categories, you will receive either your determination letter or a request for additional information, via phone, fax, or letter, within approximately 90 days of the date the application was submitted.
If your application falls within the fourth category, you will be contacted once the application is assigned to an EO agent for further development. Because these applications may experience some “wait time” before they are assigned, we regularly publish the receipt date for applications currently being assigned, to help you track your application.
To contacted by the IRS about your application, you can call using the toll-free Customer
Account Services number at 877-829-5500. You will need the following information when calling:
- The name of the organization on whose behalf the request was submitted;
- The organization’s employer identification number (EIN);
- The document locator number assigned to the request (if you have received one); and
- A proper power of attorney submitted with the exemption application, unless you are an officer or director and legally authorized to represent the organization.
- Chart illustrating the EO Determination Application process.
- Exemption applications – additional information
- Requests for rulings or determination letters – additional information
- Expediting exemption applications
- Click here for more Help from the IRS.
DISCLAIMER: This information is not intended to provide legal or accounting advice, or to address specific situations. Please consult with your legal or tax advisor to supplement and verify what you learn here.