Reg. § 1.506-1 Organizations required to notify Commissioner of intent to operate under section 501(c)(4).
(a) Notification requirement
(1) In general Except as provided in of this section, an organization (whether domestic or foreign) described in section must, no later than 60 days after the date the organization is organized, notify the Commissioner that it is operating as an organization described in section by submitting a completed Form 8976, “Notice of Intent to Operate Under Section ,” or its successor (the notification). The notification must be submitted in accordance with the form and its instructions. The notification must include the information specified in of this section and be accompanied by payment of the user fee described in of this section. Additional guidance on the procedure for submitting the notification may be provided in published guidance in the Internal Revenue Bulletin (see ) or in other guidance, such as forms or instructions, issued with respect to the notification.
(2) Contents of the notification The notification must include the following information:
(i) The name, address, and taxpayer identification number of the organization.
(ii) The date on which, and the state or other jurisdiction under the laws of which, the organization was organized (that is, formed as a legal entity). For an organization formed outside the United States, the jurisdiction is the foreign country under the laws of which it is organized.
(iii) A statement of the purpose of the organization.
(iv) Such additional information as may be specified in published guidance in the Internal Revenue Bulletin (see ) or in other guidance, such as forms or instructions, issued with respect to the notification.
(3) User fee The notification must be accompanied by payment of the user fee set forth by published guidance in the Internal Revenue Bulletin (see ) or in other guidance, such as forms or instructions, issued with respect to the notification.
(4) Extension for reasonable cause The Commissioner may, for reasonable cause, extend the 60-day period for submitting the notification.
(b) Special rules for organizations that were organized on or before July 8, 2016
(1) Notification requirement does not apply to organizations that filed with the IRS on or before December 18, 2015 The requirement to submit the notification does not apply to any organization described in section that, on or before December 18, 2015, either—
(i) Applied for a written determination of recognition as an organization described in section in accordance with and all applicable guidance published in the Internal Revenue Bulletin (see ), forms, and instructions; or
(ii) Filed at least one annual information return or annual electronic notification required under section or (i).
(2) Transition relief available for organizations that filed with the IRS on or before July 8, 2016 An organization described in section is not required to submit the notification if, on or before July 8, 2016, the organization either—
(i) Applied for a written determination of recognition as an organization described in section in accordance with and all applicable guidance published in the Internal Revenue Bulletin (see ), forms, and instructions; or
(ii) Filed at least one annual information return or annual electronic notification required under section or (i).
(3) Extended due date An organization that was organized on or before July 8, 2016, and is not described in or of this section, satisfies the requirement to submit the notification if the notification was submitted on or before September 6, 2016.
(c) Failure to submit the notification For information on the penalties for failure to submit the notification, the applicable reasonable cause exception, and applicable special rules, see section through (6).
(d) Acknowledgment of receipt Within 60 days after receipt of the notification, the Commissioner will send the organization an acknowledgment of such receipt. This acknowledgment is not a determination by the Commissioner that the organization qualifies for exemption under section as an organization described in section . See of this section.
(e) Separate procedure by which an organization may request an IRS determination that it qualifies for section 501(c)(4) tax-exempt status Submission of the notification does not constitute a request by an organization for a determination by the Commissioner that the organization qualifies for exemption under section as an organization described in section . An organization seeking IRS recognition of its tax-exempt status must separately request such a determination in accordance with and all applicable guidance published in the Internal Revenue Bulletin (see ), forms, and instructions.
(f) Applicability date This section applies on and after July 8, 2016.
[T.D. 9873, 84 FR 35306, July 23, 2019]