File as soon as you can with the new 1023 EZ it is not clear how longapproval will take the IRS still has 60o000 applications pending. Once youapply you have 27 months to operate so long as you are clear that yourapplication is pending. Read the instructions and the definitions carefully they will detail what partof the 501 c tax code your particular organization will fall under. While manyare 501 c 3 nonprofits other membership or advocacy orgs may require adifferent code. If you have any more specific questions please do feel free to ask and visitHome Page good luck.