Part VIII

0121 Inst 1024-A (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Part VIII	Part VIII. Notification Requirement Under Section 506
	Section 506 requires an organization notify the IRS of its intent to operate as a section 501(c)(4) organization. Form 8976, Notice of Intent to Operate Under Section 501(c)(4), must be submitted electronically at_services.irs.gov/datamart/login.do_, and requires payment of a user fee at Pay.gov. You can find more information about section 501(c)(4) notification requirements at_irs.gov/form8976_. TIP For certain exceptions to the requirement to submit Form 8976 for organizations in existence as of July 8, 2016, see_Rev. Proc. 2016-41_ for information regarding the timing for submitting the notification.
1	Answer “Yes” if you submitted Form 8976 within 60 days of your formation date. If you answer “No,” explain why you did not submit the notification.

Part VIII

Part VIII. Notification Requirement Under Section 506

Section 506 requires an organization notify the IRS of its intent to operate as a section 501(c)(4) organization. Form 8976, Notice of Intent to
Operate Under Section 501(c)(4), must be submitted electronically at_services.irs.gov/datamart/login.do_, and requires payment of a user fee at
Pay.gov. You can find more information about section 501(c)(4) notification requirements at_irs.gov/form8976_.
TIP For certain exceptions to the requirement to submit Form 8976 for organizations in existence as of July 8, 2016, see_Rev. Proc. 2016-41_
for information regarding the timing for submitting the notification.

Answer “Yes” if you submitted Form 8976 within 60 days of your formation date. If you answer “No,” explain why you did not submit the
notification.

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0121 Inst 1024-A (PDF)

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