The IRS states that an organization with a Form 990 filing obligation must file even if it has not yet received its determination letter. The applicable return can indicate that the exemption application is pending.

After an exemption application is submitted, the IRS may approve it as filed or request more information; processing time varies by application type and complexity, and the IRS's own processing-time page is the current source to check rather than a fixed number of days. Save the submitted application, Pay.gov confirmation, governing documents, and every IRS notice in one file, and monitor the mailing address so requests aren't missed. Annual filing and state obligations continue during the review, so waiting for a determination letter doesn't pause other compliance deadlines.

This is general educational information; it does not replace individualized legal or tax advice for a particular organization.

How Beacon Nonprofit can help: Beacon's records can help the organization track when it was formed and when the exemption application was submitted, both of which are useful for later compliance. Ongoing Form 990 obligations are not replaced by the pending application, and Beacon's published formation service should not be assumed to include annual return preparation. Beacon's role is administrative formation and filing support: government agencies control approval, processing times, and legal or tax determinations, and specialized operational matters may require a qualified professional outside Beacon's service scope. Depending on the selected package, the Beacon records available to the organization can include the approved state formation documents and, with BeaconComplete, EIN assistance, corporate bylaws, registered agent service, and the 501(c)(3) application materials prepared through the service.