The IRS will treat the 270-day period as beginning on the date a substantially completed Form 1023 is electronically submitted on pay.gov.
If an application is not substantially complete, the application will not be accepted for processing. An organization will be notified if its request is not accepted for processing and any user fee that was paid with the request will be returned or refunded. An organization may then submit a new request, including the missing information, with a new user fee. The 270-day period will be considered as starting until the date the substantially completed application is application is submitted to the IRS.