IRS Issues Guidance on Notification to Operate as a 501(c)(4) Social Welfare Organization

July 13, 2016

The IRS on July 8, 2016, issued temporary regulations describing how to communicate with the IRS if you are starting a new social welfare organization, also known as a Section 501(c)(4) organization. A new online form, Form 8976, is required to be submitted to the IRS electronically within 60 days after being established.

If you have started or in the process of organizing a social welfare organization, there are other federal and state filings and disclosures that may be necessary, depending on where and how you are operating. This requirement with the IRS has been up in the air for many months now, so this announcement is some solid news for these start-up organizations.