Use the IRSâs current processing-status page for todayâs 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 âOfficial sources
IRS current processing times · IRS historical processing discussion