The Internal Revenue Service will provide an expedited review and approval process for new organizations seeking tax-exempt status so they can provide relief for victims of Hurricane Katrina, it said Sept. 6 in a news release (IR-2005-93). While encouraging people to use existing organizations currently working on immediate aid efforts, IRS said it anticipates new charities will form to address the numerous and more specific needs of disaster victims. "We want to make sure we do all we can to help charitable organizations get up and running so they can begin providing the assistance the victims of this terrible disaster so desperately need," IRS Commissioner Mark Everson said in the release. New organizations should apply for tax-exempt status by filing IRS Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, writing at the top "Disaster Relief, Hurricane Katrina." The IRS will give the applications expedited attention to ensure they meet legal requirements, the release said. "Just as we did after Sept. 11, we will put these applications at the head of the queue and turn them around promptly," Everson said. However Everson noted that existing charitable organizations, including churches, are frequently able to administer relief programs more efficiently than newly formed ones because they already have fund raising and distribution infrastructure in place. For more information, see the IRS website