Landmark Tax Group

Expedited Process for 501(c)(4) Applications

INTERNAL REVENUE SERVICE – The IRS announced an optional expedited process for certain Section 501(c)(4) applications. To qualify, organizations must have applied for 501(c)(4) exempt status, their application must be pending for more than 120 days as of May 28, 2013, and their cases must involve possible political campaign intervention or issue advocacy.

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.

See: 6 Ways to Reduce Your Chance of an IRS Audit

For immediate assistance with your 501(c)(4) application, or another tax matter,  contact us today.

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