# 26 U.S.C. § 506: Organizations required to notify Secretary of intent to operate under 501(c)(4)

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s506>. Cite pinpoints as 26 U.S.C. § 506(a)(1).

## § 506(a) In general

An organization described in section 501(c)(4) shall, not later than 60 days after the organization is established, notify the Secretary (in such manner as the Secretary shall by regulation prescribe) that it is operating as such.

## § 506(b) Contents of notice

The notice required under subsection (a) shall include the following information:

**§ 506(b)(1)** The name, address, and taxpayer identification number of the organization.

**§ 506(b)(2)** The date on which, and the State under the laws of which, the organization was organized.

**§ 506(b)(3)** A statement of the purpose of the organization.

## § 506(c) Acknowledgment of receipt

Not later than 60 days after receipt of such a notice, the Secretary shall send to the organization an acknowledgment of such receipt.

## § 506(d) Extension for reasonable cause

The Secretary may, for reasonable cause, extend the 60-day period described in subsection (a).

## § 506(e) User fee

The Secretary shall impose a reasonable user fee for submission of the notice under subsection (a).

## § 506(f) Request for determination

Upon request by an organization to be treated as an organization described in section 501(c)(4), the Secretary may issue a determination with respect to such treatment. Such request shall be treated for purposes of section 6104 as an application for exemption from taxation under section 501(a).

## Regulations

- [Treas. Reg. § 1.506-1](/26/reg/1.506-1.md): Organizations required to notify Commissioner of intent to operate under section 501(c)(4). (interprets § 506)

## Final rules

- [84 FR 35301](https://www.federalregister.gov/documents/2019/07/23/2019-15614/regulations-on-the-requirement-to-notify-the-irs-of-intent-to-operate-as-a-section-501c4) (2019): Regulations on the Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization
- [81 FR 45008](https://www.federalregister.gov/documents/2016/07/12/2016-16338/requirement-to-notify-the-irs-of-intent-to-operate-as-a-section-501c4-organization-final-and) (2016): Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization; Final and Temporary Regulations

## Connections

Cites: § 501 Exemption from tax on corporations, certain trusts, etc.; § 6104 Publicity of information required from certain exempt organizations and certain trusts

Cited by: § 6033 Returns by exempt organizations; § 6652 Failure to file certain information returns, registration statements, etc.

## Amendments

- 2015-12-18: [Pub. L. 114-113](/26/act/114-113.md), 129 Stat. 3118