And then, of course, the IRS doesn't always respond positively after reviewing the Form 1023. Sometimes they have questions and concerns. These questions and concerns can take more months to answer. Eventually, an organization wishing to obtain 501(c)(3) tax exemption can see the process drag on to a year or longer. A well-meaning group of people who agree on a way to help the world may face fatigue issues. For this reason I advise a new Board of Directors to make sure they're ready for the long haul. It can be a long road to 501(c)(3) status.