Electronically Submit Your Form 8976, Notice of Intent to Operate Under Section 501(c)(4)

This requirement only applies to organizations intending to operate under Section
501(c)(4). Organizations operating under any other 501(c) section should not file this notice.

New requirement for Section 501(c)(4) organizations – Form 8976

New legislation enacted at the end of 2015 added Section 506 to the Internal Revenue Code. Section 506 requires an organization to notify the IRS of its intent to operate as a Section 501(c)(4) organization. The IRS has developed a new form – Form 8976 – that organizations should use to provide this notification.

About the Form 8976, Notice of Intent to Operate Under Section 501(c)(4)

The Form 8976 Electronic Notice Registration System allows organizations to complete the notification process, keeps account information current and enables organizations to receive secure, digital communications from the IRS.

• Form 8976 may only be completed and submitted electronically. There is no paper form.
• This is a one-time notification. However, you will have to file annual information returns or notices (e.g., Form 990, Form 990-EZ, or Form 990-N) depending on your total assets and gross receipts.
• In addition to submitting the Form 8976 notice, 501(c)(4) applicants may also choose to file a complete Form 1024. Submission of a Form 1024 does not relieve an organization of the requirement to submit a Form 8976.

Who must submit a notification

This requirement only applies to organizations intending to operate under Section 501(c)(4). Organizations operating under any other 501(c) section should not file this notice.

In general, an organization that intends to be described in Section 501(c)(4) must notify the IRS that it is operating as a Section 501(c)(4) organization within 60 days of its formation.

There are certain exceptions to the notification requirement. Organizations that filed a Form 990 (or, if eligible, Form 990-EZ or Form 990-N) or a Form 1024 seeking a determination letter recognizing exemption under Section 501(c)(4) on or before July 8, 2016, are not required to file the notification. For additional information, please refer to Rev. Proc. 2016-41.

How to submit Form 8976

To electronically submit Form 8976, Notice of Intent to Operate Under Section 501(c)(4), use the Form 8976 Electronic Notice Registration System. A fee of $50 must be submitted to Pay.gov to complete your organization’s notification. You do not need special software to submit a notification. You do, however, need an email address to activate your login ID and password.

Prior to filing your form, please review the following information:

Information you will need when submitting the notification

Form 8976, Notice of Intent to Operate Under Section 501(c)(4), is easy to complete. You’ll need the following information about your organization:

• Business name
• Address
• EIN
• Date organized
• State and country organized
• Filing year/month
• Statement of purpose of the organization

What happens after Form 8976 is submitted?

The IRS is required to acknowledge that an organization’s notification has been submitted. In some circumstances an organization may be informed that its notification was not properly completed. The IRS may communicate the acknowledgement or information regarding an incomplete notification electronically to the user account of the individual submitting the Form 8976 on behalf of the organization. Accordingly, an organization should ensure that the individual submitting the Form 8976 is authorized by the organization to receive this information.

When can you expect to hear from us?

If you submitted a complete and accurate notification, you can expect to receive an acknowledgement from the IRS within 60 days of submitting your notification.

Additional assistance

For questions about this article, please call us 305-261-3165.