Organizations file this form to notify the IRS of their intent to operate as a Section 501(c)(4) organization.

In general, an organization that intends to be described in Section 501(c)(4) must file this form to 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.

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

A fee of $50 must be submitted with your registration to complete your organizations notification.

Organizations complete Form 8976 only once. 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 Form 8976, organizations operating as 501(c)(4) organizations may also choose to file Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code, to request recognition of tax-exempt status. Submission of a Form 1024-A does not relieve an organization of the requirement to submit Form 8976.

Notification due date:

For most organizations, the notification is due no later than 60 days after the organization is established. If an organization does not submit the notification within 60 days, a penalty of $20 per day for each day the failure continues, up to a maximum of $5,000, will be assessed. For certain organizations in existence as of December 18, 2015, please see Rev. Proc. 2016-41 for information regarding the timing for submitting the notification.

You might find the following additional information useful when completing and submitting Form 8976, Notice of Intent to Operate Under Section 501(c)(4):

• FAQs - Form 8976, Notice of Intent to Operate Under Section 501(c)(4) 
• Regulations and Proposed Rule
• Rev. Proc. 2016-41
• StayExempt.irs.gov
• Charities & Nonprofits page on IRS.gov

After you submit your notification:

You can expect to be contacted within 60 days from the date you submit your notification. After 60 days, if you have not been contacted, you can call the toll-free Customer Account Services number, Monday through Friday, 8 a.m. - 5 p.m. (local time), at 877-829-5500 to check on the status.

Accepted Payment Methods:

• Bank account (ACH)
• Debit or credit card

With an account you can:

• See the payments you made since you created an account.
• Store payment information so you don't have to re-enter it.
• Copy a form you already submitted the next time you need to make a payment.

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