How Long is the IRS Taking to Approve Form 1023 Applications for Exemption?
Question: If my nonprofit corporation files its IRS Form 1023 today, how long will it take before the IRS issues a letter approving the corporation as a tax-exempt Section 501(c) charitable organization?
Answer: See the the IRS web page called Where Is My Exemption Application? to determine how far behind the IRS is in reviewing applications for tax-exemption. We know of organizations that have received favorable IRS determination letters as quickly as six weeks and as long as two years after submitting applications for tax exemption.
SOURCE:
http://www.keytlaw.com/nonprofitcorporations/1023-application-time/