Expanded Optional Expedited Approval Process for All Eligible 501(c)(4)s
In June 2013, the IRS offered optional, expedited processing to certain section 501(c)(4) organizations whose applications had been pending for more than 120 days as of May 28, 2013. If 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.
As of December 23, 2013, this optional, expedited processing is being offered to all section 501(c)(4) applicants whose applications indicate that the organization may be involved in political campaign intervention or in providing private benefit to a political party and that otherwise do not present any issue with regard to exempt status. A fact sheet summarizes the main points of this process.
If you were offered the original optional expedited processing in June 2013, please see more information regarding this process. This webpage is for organizations offered the expanded optional expedited process beginning in December 2013.
If you receive Letter 5228
You will be able to self-certify your organization if you represent to the following:
- Your organization devotes 60 percent 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 percent 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 one month 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.
- Letter 5228, Application Notification of Expedited 501(c)(4) Option
- Revenue Ruling 2007-41
- Revenue Ruling 2004-6