Charitable Organizations Exemption Applications: Declaratory Judgments - 270-Day Period

The IRS will treat the 270-day period as beginning on the date a substantially completed Form 1023 is sent to the appropriate office. If the application does not contain all required items, it will not be further processed and may be returned to the applicant for completion.  Then, the 270-day period will not be considered as starting until the date the application is re-mailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application.