Us Code § 506 - Organizations required to notify Secretary of intent to operate under 501(c)(4)
Full text of Us Code United States Code § 506 — Organizations required to notify Secretary of intent to operate under 501(c)(4), with citation guidance and answers to common questions.
§ 506. Organizations required to notify Secretary of intent to operate under 501(c)(4)
(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.
(b) Contents of notice
The notice required under subsection (a) shall include the following information:
(1) The name, address, and taxpayer identification number of the organization.
(2) The date on which, and the State under the laws of which, the organization was organized.
(3) A statement of the purpose of the organization.
(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.
(d) Extension for reasonable cause
The Secretary may, for reasonable cause, extend the 60-day period described in subsection (a).
(e) User fee
The Secretary shall impose a reasonable user fee for submission of the notice under subsection (a).
(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).
(Added Pub. L. 114–113, div. Q, title IV, §405(a), Dec. 18, 2015, 129 Stat. 3118.)
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 114–113, div. Q, title IV, §405(f), Dec. 18, 2015, 129 Stat. 3120, provided that:
"(1)
"(2)
"(A) such organization has not applied for a written determination of recognition as an organization described in section 501(c)(4) of such Code, and
"(B) such organization has not filed at least one annual return or notice required under subsection (a)(1) or (i) (as the case may be) of section 6033 of such Code.
In the case of any organization to which the amendments made by this section apply by reason of the preceding sentence, such organization shall submit the notice required by section 506(a) of such Code, as added by this Act, not later than 180 days after the date of the enactment of this Act."
Limitation on Expenditure of User Fees
Pub. L. 114–113, div. Q, title IV, §405(e), Dec. 18, 2015, 129 Stat. 3119, provided that: "Notwithstanding any other provision of law, any fees collected pursuant to section 506(e) of the Internal Revenue Code of 1986, as added by subsection (a), shall not be expended by the Secretary of the Treasury or the Secretary's delegate unless provided by an appropriations Act."
PART II—PRIVATE FOUNDATIONS
Editorial Notes
Amendments
1969—Pub. L. 91–172, title I, §101(a), Dec. 30, 1969, 83 Stat. 492, added part heading and analysis for part II.
About This Section
26 U.S.C. § 506 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
This section may be cited in legal writing as 26 U.S.C. § 506. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.
How to Read This Statute
Statutes are organized by title, chapter, section, and subsection. Pay attention to words like "shall," "may," "and," and "or," because they determine whether a requirement is mandatory or permissive and whether multiple conditions must all be met. Historical notes and amendments often appear at the end of a section.
Using This Page
This page is intended for research and educational use. Lawyers, students, journalists, and compliance professionals can use it as a starting point, but should always verify the current text through an official government source before relying on it for legal advice, filings, or compliance decisions.