Page 5 - Question 1 - Successor organizations
If your organization is a successor to a for-profit entity, you
should probably have your application professionally prepared.

Page 5 - Question 2 - 27 Month Rule
New organizations normally have only 27 months to submit a Form
1023, 501(c)(3) Application, to the IRS.

When a Form 1023 application is filed late, the IRS grants 501(c)(3)
status "prospectively" - that is, effective beginning with the date
postmarked on the application envelope, forward. This can adversely
affect both the taxes owed by the organization, and deductibility by
donors.

An organization that missed the 27 month deadline is required to
complete Form 1023, Schedule E:

Page 20 - Schedule E - Questions 1 through 4
The 27 Month Rule is waived for churches, small publicly supported
organizations, subordinate organizations covered by a Group Ruling,
and organizations created before October, 1969.

Page 20 - Schedule E - Question 5 - Extension
An organization that missed the 27 month deadline, and needs
501(c)(3) status for prior periods, should check the yes box in
Question 5 and prepare the statement that shows that you acted
reasonably and in good faith and that granting the extension will
not prejudice the interests of the government. The instructions to
Form 1023 provide some assistance, but you might want to seek
professional help.

Page 20 - Schedule E - Questions 6 and 7 - Projected Revenue
If you do not want to apply for an extension, you may be required to
provide a projected budget here.

Page 20 - Schedule E - Question 8 - 501(c)(4) Status
An organization that missed the 27 month deadline, and does not need
retroactive 501(c)(3) status, can usually get 501(c)(4) status for prior
periods.

This is an excerpt from an email from a purchaser of Sandy Deja's
book, Prepare Your Own 501(c)(3) Application.

Thank you for this opportunity to send you my appreciation for your
book - Prepare Your Own 501c3.  It was a God send to us. Our group,
Save A Yorkie Rescue, Inc. has been in operation since January
2002...My biggest concern was that we were well past the 27 month
limit. But YOU had a sample letter that could be used to ask the IRS
for an exception. I wrote a letter to the IRS based on your
example...and found out just 2 weeks ago that we are approved!!!!!
AND retro back to 2002! All thanks to YOUR advice and guidelines.
I can't thank you enough. I recommend it to ALL of my rescue friends
because our circumstances are all different but your advice covers
it all. I highly recommend it to anyone who needs help filling out
the application. It is worth much more than I paid for it.
THANK YOU!

Marilyn Faughner
President
Save A Yorkie Rescue, Inc.