The Internal Revenue Service recently updated the electronic filing procedures for Form 8976, Notice of Intent to Operate Under Section 501(c)(4). Organizations that intend to operate as social welfare organizations under Internal Revenue Code §501(c)(4) should be aware of the new submission process.
Effective March 9, 2026, Form 8976 must be submitted electronically through the Pay.gov system. The IRS has transitioned away from the prior electronic registration system previously used for filing the notice. Organizations have 30 days from March 9, 2026, to download copies of any prior submissions before the legacy system is retired.
Under Internal Revenue Code, organizations intending to operate as a 501(c)(4) social welfare organization must submit Form 8976 within 60 days of formation. The filing notifies the IRS of the organization’s intent to operate as a 501(c)(4) entity. Failure to file the notice timely may result in penalties of $20 per day, up to a maximum of $5,000.
When submitting Form 8976 through Pay.gov, organizations will need to provide basic identifying information, including:
- Legal name and mailing address
- Employer Identification Number (EIN)
- Date and jurisdiction of formation
- Accounting period (month the tax year ends)
- A brief description of the organization’s activities
A $50 user fee must be paid at the time of submission. Pay.gov accepts payment by ACH transfer, credit card, debit card, PayPal, and Venmo. Once submitted, the IRS will generally issue an electronic acknowledgment within approximately 60 days if the notice is complete.
It is important to note that Form 8976 does not constitute an application for tax-exempt status. Organizations seeking formal IRS recognition as a 501(c)(4) organization must separately file Form 1024-A.
Organizations forming as social welfare organizations should ensure that the Form 8976 notification is submitted timely under the updated procedures to avoid potential penalties.
Article Prepared By:
Erin Cranmer, CPA | Tax Director
