Source: http://ecfr.io/Title-26/se26.9.1_1506_61
Timestamp: 2019-11-22 20:56:53
Document Index: 252284969

Matched Legal Cases: ['§1', 'art 1', '§1', 'art 1', '§1', 'art 1', '§1', '§601']

[26 CFR §1.506-1] Title 26 Part 1 → §1.506-1 : Code of Federal Regulations ';
Title 26 Part 1 → §1.506-1
Title 26 → Chapter I → Subchapter A → Part 1 → §1.506-1
(a) Notification requirement—(1) In general. Except as provided in paragraph (b) of this section, an organization (whether domestic or foreign) described in section 501(c)(4) must, no later than 60 days after the date the organization is organized, notify the Commissioner that it is operating as an organization described in section 501(c)(4) by submitting a completed Form 8976, “Notice of Intent to Operate Under Section 501(c)(4),” or its successor (the notification). The notification must be submitted in accordance with the form and its instructions. The notification must include the information specified in paragraph (a)(2) of this section and be accompanied by payment of the user fee described in paragraph (a)(3) of this section. Additional guidance on the procedure for submitting the notification may be provided in published guidance in the Internal Revenue Bulletin (see §601.601(d)(2) of this chapter) or in other guidance, such as forms or instructions, issued with respect to the notification.
(f) Applicability date. This section applies on and after July 8, 2016.
[T.D. 9873, 84 FR 35306, July 23, 2019]