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@frognet.net