After You Submit Form 1024-A

Unless we approve a request for expedited processing, we’ll assign and work your application in the order we received it.

No additional information needed. If our review shows that you meet the requirements for tax-exempt status under section 501(c)(4), we’ll send you a determination letter stating that you’re exempt under section 501(c)(4).

Additional information needed. If we can’t make a determination without more information, we’ll write or call you. Examples of the types of questions you may be asked are available at IRS.gov/ charities-non-profits/charitable- organizations/exempt-organization- sample-questions . If the additional information you provide shows that you meet the requirements for exemption, we’ll send you a determination letter stating that you’re exempt under section 501(c)(4). If we determine that you don’t qualify for exemption, we’ll send you a letter that explains our position and your appeal rights.

Annual Return or Notice While Your Application Is Pending Unless you qualify for an exception from the requirement to file an annual return or notice, your filing obligations began as soon as you were formed. If you have an annual information return or tax return due while your Form 1024-A is pending, complete the return checking the “Application Pending” box in the heading, Item B, and submit the return as indicated in those instructions.

If you’re eligible to file a Form 990-N, e-Postcard, call 877-829-5500 and request to be set up to allow filing of Form 990-N (note, it takes the IRS up to 6 weeks to update its records before you can file your Form 990-N).

You can find information on return filing requirements and exceptions in Pubs. 557 and 598 and in the instructions to the annual returns listed in Figure 1.

You may also be required to file

TIP other returns, such as

employment tax returns or benefit plan returns, which aren't discussed here.

If a Form 990-series return is due