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.
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.