Use the IRS’s current processing-status page for today’s estimate. Historical averages are not a promise for a new application.
Your full formation timeline
- Plan and recruit the board. Clarify mission, activities, budget, and governance.
- Incorporate with the state. State processing times vary.
- Obtain an EIN. Apply directly with the IRS after forming the entity.
- Adopt governance documents. Approve bylaws, conflict policy, and organizational actions.
- Submit Form 1023 or 1023-EZ. Complete the current application through Pay.gov.
- Respond promptly. If the IRS asks for clarification, complete answers reduce further delay.
What commonly slows an application?
- Purpose or dissolution language that does not satisfy federal requirements
- Incomplete descriptions of planned activities
- Budgets that conflict with the narrative
- Insider transactions without adequate safeguards
- Complex structures or activities requiring additional review
Prepare before you pay the IRS fee
Organize consistent formation templates and the information needed for your application.
Start preparing →Official sources
IRS current processing times · IRS historical processing discussion