My two cents worth:
In the application for tax-exempt status, it's critical to
be clear, concise, and understandable, and to clearly
delineate past, present, and projected future activities,
cast in the light of public service (particularly
educational) purposes. If it's a really clean application,
determination may be awarded within three months. If not,
then it can take a couple of years of the IRS requesting
additional information.
--
John Knouse
jaknouse(a)frognet.net