New Review Process and Expedited Self-Certification Option
An optional expedited process is available for certain Section 501(c)(4) applicants. If your organization’s application has been pending for more than 120 days as of May 28, 2013, and your organization’s activities involve possible political campaign intervention or issue advocacy, you may receive a Letter 5228, Application Notification of Expedited 501(c)(4) Option.
If you receive Letter 5228
You will be able to self-certify your organization if you represent to the following:
- Your organization devotes 60% or more of both spending and time to activities that promote social welfare as defined by Section 501(c)(4).
- Your organization devotes less than 40% of both spending and time to political campaign intervention.
- Your organization ensures the above thresholds apply for past, current and future activities.
Self-certify your organization
Please review Letter 5228 and follow the instructions. Sign and return pages 4-5 within 45 days from the date of your letter. IRS will send you a favorable determination letter within two weeks after we receive your signed representations.
If you think you should have received a letter
If you did not receive Letter 5228 but believe your organization is eligible for the Expedited 501(c)(4) Option, you should make sure you meet the eligibility criteria listed in Letter 5228, then call 877-829-5500.