What Is an Advance Ruling?
A If you have completed a closed accounting period of at least 8 months you are eligible for a Definitive Ruling. If not, the IRS will give you an Advance Ruling and will not make a final determination until your advance ruling period ends which is usually 4 years after you receive the first 501(c)(3) determination letter. During this time the IRS will look to see if your organization will meet the attraction of public support factors [under IRC Sections 509(a)(1) and 170(b)(1)(A)(vi)] and/or the support test [under IRC section 509(a)(2)].
