To check your IRS 1023-EZ status, start with the IRS “Where’s My Application?” page, which posts the submission-date cutoff for applications currently under review. If your filing date is on or before that cutoff, your application is in the queue. If it’s after, the IRS hasn’t assigned it yet and asks that you not call. Only if the posted window has passed since you filed should you call IRS Tax Exempt and Government Entities Customer Account Services at 877-829-5500.1Internal Revenue Service. Where’s My Application for Tax-Exempt Status?
Three Ways to Check Where Your Application Stands
There is no real-time tracker for a pending 1023-EZ. You have three tools, and using them in order saves a wasted phone call.
First, check the “Where’s My Application?” page. It shows the submission dates the IRS is currently working on. Compare that cutoff to the date you submitted through Pay.gov. If your date is inside the window, the application is being processed and there is nothing to do but wait.1Internal Revenue Service. Where’s My Application for Tax-Exempt Status?
Second, if the posted processing window has elapsed since your submission and you still haven’t heard anything, call 877-829-5500. Representatives are available Monday through Friday, 8 a.m. to 5 p.m. in your local time zone (Alaska and Hawaii follow Pacific time). Have your organization’s legal name, EIN, and submission date in front of you before you dial.2Internal Revenue Service. Contact IRS Exempt Organizations
Third, search the IRS Tax Exempt Organization Search (TEOS) tool. Approved organizations are added there, and you can sometimes see yourself listed before the paper determination letter reaches your mailbox.3Internal Revenue Service. Tax Exempt Organization Search
How Long the 1023-EZ Usually Takes
The IRS issues 80% of Form 1023-EZ determinations within 22 days of receipt. For comparison, the full Form 1023 takes about 191 days for 80% of decisions. The 1023-EZ moves quickly because it leans on the applicant’s self-certification of eligibility rather than a document-heavy review.1Internal Revenue Service. Where’s My Application for Tax-Exempt Status?
Applications flagged for additional review take longer. The IRS issues 80% of those decisions within 120 days.4Internal Revenue Service. Top Ten Reasons for Delays in Processing Exempt Organization Applications
What Slows a 1023-EZ Down
Most delays trace back to a small set of avoidable problems. The user fee is the biggest one.
- Incorrect user fee. The 1023-EZ fee is $275, paid through Pay.gov at submission. Paying the wrong amount is the single most common cause of processing delays.5Internal Revenue Service. Form 1023 and 1023-EZ – Amount of User Fee
- Missing or incomplete officer information. Names, mailing addresses, and titles are required for all principal officers and board members.
- An unsigned application. An authorized officer or trustee must sign electronically on Pay.gov; a representative or attorney cannot sign on the organization’s behalf.
- A mismatched accounting period. The annual accounting period on the application must match your bylaws and any prior returns.4Internal Revenue Service. Top Ten Reasons for Delays in Processing Exempt Organization Applications
If the IRS needs more information, it will reach out by phone or mail. Respond promptly. A slow response pushes your file to the back of the line.
Expedited Processing Is Not an Option
The IRS allows expedited processing for certain exempt-organization applications when a compelling reason exists, such as a pending grant. That option is not available for Form 1023-EZ. The IRS does not accept requests to expedite the streamlined application under any circumstances.6Internal Revenue Service. Applying for Exemption – Expediting Application Processing
Fixing a Mistake After You Submit
Once your 1023-EZ is filed through Pay.gov, you cannot edit it electronically. Corrections have to be mailed. Send a letter identifying your organization’s name, EIN, and the specific changes, along with a cover letter, to the IRS EO Correspondence Unit:7Internal Revenue Service. Form 1023 – Making Corrections or Changes to a Submitted Application
- Regular mail: Internal Revenue Service, Attn: Correspondence Unit, P.O. Box 2508, Room 6-403, Cincinnati, OH 45201
- Overnight delivery: Internal Revenue Service, Attn: Correspondence Unit, 550 Main Street, Room 6-403, Cincinnati, OH 45202
Catch errors early. If a mistake causes an outright rejection instead of an approval, you’ll be starting over with a fresh 1023-EZ or the full Form 1023, and that means more time and possibly a higher fee.
Donations and Filings While You’re Waiting
Donors do not have advance assurance of deductibility while your application is pending. If the IRS approves you, contributions made during the pending period become retroactively deductible. If the IRS denies you, those contributions are not deductible at all.8Internal Revenue Service. Exempt Organizations General Issues – Deductibility of Contributions While Application Pending
You can still accept gifts in the meantime. Be honest with donors about the uncertainty. Smaller donors often accept the risk; a major donor or a grant-making foundation will usually want to see the actual determination letter first.
If your annual information-return deadline arrives before the IRS issues a decision, file the appropriate Form 990-series return and check the “application pending” box on the first page.9Internal Revenue Service. Publication 557 – Tax-Exempt Status for Your Organization
When the Determination Letter Arrives
Approval comes as an official determination letter mailed to the address on file. That letter is your formal proof of 501(c)(3) status, and it is what grant makers, state agencies, and serious donors will ask to see, because it confirms that contributions qualify for the federal charitable deduction.10Office of the Law Revision Counsel. 26 USC 170 – Charitable, Etc., Contributions and Gifts
The effective date matters. If you filed within 27 months from the end of the month your organization was legally formed, exemption reaches back to the formation date. File later than that, and exemption runs only from the date the IRS received your application.11Internal Revenue Service. Form 1023 – Purpose of Questions About Organization Applying More Than 27 Months After Date of Formation Any donations received before the effective date would not be deductible, and revenue earned during the non-exempt period would be taxable.
If Your Application Is Rejected
A rejection does not permanently close the door. Common rejection reasons include an incorrect EIN or failure to meet the financial eligibility thresholds (projected annual gross receipts under $50,000 and total assets under $250,000). The letter will state the reason.1Internal Revenue Service. Where’s My Application for Tax-Exempt Status?
Two paths are available:
- File the full Form 1023. If you were ineligible for the streamlined process because your revenue or assets exceeded the thresholds, or because your organization type doesn’t qualify, the standard Form 1023 accommodates organizations of any size and complexity. The user fee is higher and processing takes significantly longer.12Internal Revenue Service. About Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
- Protest the determination. If you believe the IRS made an error, submit a written protest within 30 days of the date on the proposed adverse determination letter. The protest must include a statement of facts, the applicable law, and your arguments, and should state whether you want a conference with the IRS Independent Office of Appeals. Mail or fax it to the office named in your rejection letter.13Internal Revenue Service. How to Appeal an IRS Determination on Tax-Exempt Status
These are different situations. A straightforward rejection for ineligibility (wrong form for your organization type) is not the same as a proposed adverse determination on the merits (the IRS reviewed your purpose and activities and concluded you don’t qualify). The 30-day protest window applies to the second. If you simply filed the wrong form, filing the right one is the faster fix.