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.
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.
This webpage is for organizations who were eligible for the original optional expedited process. If you are eligible for the expanded optional expedited process offered on December 23, 2013, see additional information.
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 and 5 within 45 days from the date of your letter. The IRS will send you a favorable determination letter within two weeks after it receives 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 because your case was older than 120 days old as of May 28, 2013, and involved the issues discussed above, you shoul