Form 8976 Filing Requirements and Instructions

Form 8976, known as the Notice of Intent to Operate Under Section 501(c)(4), is a mandatory notification filed with the Internal Revenue Service (IRS). This form was created under Internal Revenue Code Section 506 for an organization to declare its intention to operate as a social welfare organization. It is not an application for tax-exempt status itself, but rather a preliminary step to inform the IRS of the organization’s existence and intent. This notification is a distinct requirement from filing Form 1024 for formal recognition of exemption.

Filing Requirements and Deadlines

Organizations intending to operate under Section 501(c)(4) must submit Form 8976 to the IRS. The deadline for this notification is strict: it must be filed no later than 60 days after the organization’s official date of formation. For incorporated entities, this date is typically when the articles of incorporation are approved by the state; for unincorporated associations, it is the date their organizing documents were adopted.

Failure to meet the 60-day deadline results in financial penalties. The IRS imposes a penalty of $20 for each day the filing is late, which can accumulate up to a maximum of $5,000.

Organizations that were formed on or before July 8, 2016, and had already filed a Form 1024 application for recognition of exemption or any Form 990 series return (Form 990, 990-EZ, or 990-N) by that date are not required to file Form 8976.

Information Needed to Complete Form 8976

Before beginning the submission process, an organization must gather several key pieces of information. The most fundamental item is the organization’s Employer Identification Number (EIN). If the organization does not have an EIN, it must first file Form SS-4 with the IRS to obtain one before it can proceed with Form 8976.

The organization will also need:

• Its exact legal name and mailing address
• The specific date it was legally formed
• The state or other jurisdiction where it was established
• The month its annual accounting period ends
• A statement of purpose, selected from a list in the electronic filing system

A user fee of $50 must be paid to complete the notification.

How to Submit Your Notice

The submission of Form 8976 is an entirely electronic process conducted through the IRS’s online portal. An organization will need a valid email address to create an account and receive a login ID for the Form 8976 Electronic Notice Registration System. This system is designed to manage the notification and facilitate secure digital communications from the IRS.

Payment of the required $50 user fee is an integrated part of the online submission. The fee must be paid through the secure Pay.gov portal, which can be accessed during the filing process. Payment can be made using a credit card or a direct debit from a bank account. The notification is not considered officially submitted until the fee is paid, and if the fee remains unpaid after 14 days, the submission will be rejected.

Upon successful submission and payment, the system generates an automated confirmation letter from the IRS. This letter serves as the official acknowledgment that the IRS has received the organization’s notice of intent. The organization should save and maintain a copy of this confirmation for its permanent records as proof of compliance.