Section 501(c)(4) application review process, expedited self-certification option 

July 3:  The IRS now provides a new review process and expedited self-certification option for section 501(c)(4) applicants.

The optional expedited process [PDF 314 KB] is available for section 501(c)(4) applicants whose:

  • Application has been pending for more than 120 days as of May 28, 2013, and
  • Activities involve possible political campaign intervention or issue advocacy

These applicants may receive a Letter 5228, Application Notification of Expedited 501(c)(4) Option from the IRS.

Letter 5228 [PDF 38 KB] allows the applicant to “self-certify” the organization, provided that the following representations are made:

  • The organization devotes 60% or more of both spending and time to activities that promote social welfare as defined by section 501(c)(4).
  • The organization devotes less than 40% of both spending and time to political campaign intervention.
  • The organization states these 60% and 40% thresholds apply for past, current, and future activities.

To self-certify, the applicant needs to review Letter 5228, and then sign and return pages 4 and 5 to the IRS within 45 days from the date of the letter.

The IRS will send a favorable determination letter within two weeks after it receives the signed representations.

For more information, contact:

Rick Speizman, Partner-in-Charge of KPMG's Washington National Tax Exempt Organizations Tax group

+1 (202) 533-3084

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