26 U.S.C. § 506 — Organizations required to notify Secretary of intent to operate under 501(c)(4)
submitted 11 years ago by Pub. L. 114-113 to r/title-26-INTERNAL-REVENUE-CODE · 206 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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.
The notice required under subsection (a) shall include the following information:
The name, address, and taxpayer* identification number of the organization.
The date on which, and the State under the laws of which, the organization was organized.
A statement of the purpose of the organization.
Not later than 60 days after receipt of such a notice, the Secretary shall send to the organization an acknowledgment of such receipt.
The Secretary may, for reasonable cause, extend the 60-day period described in subsection (a).
The Secretary shall impose a reasonable user fee for submission of the notice under subsection (a).
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).
Source credit: (Added Pub. L. 114–113, div. Q, title IV, § 405(a), Dec. 18, 2015, 129 Stat. 3118.)
- 2015Enacted · Pub. L. 114-113 · 129 Stat. 3118
A history note hasn’t been published yet. The record shows enactment by Pub. L. 114-113 on 2015-12-18.
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