Tax Alert for Nonprofits: Revision to Form 8976 Submission Process
Effective March 9, 2026, as part of the IRS modernization initiative, Form 8976 Notice of Intent to Operate Under Section 501(c)(4) must be submitted electronically through Pay.gov.
An organization intending to operate as a social welfare organization under Section 501(c)(4) is required to file Form 8976 within 60 days of its date of organization. For nonprofit corporations, the date of organization is the date the charter or articles of incorporation are approved by the applicable state authority. For unincorporated organizations, it is the date the governing documents are adopted.
Previously, Form 8976 was filed through the Electronic Notice Registration System. Filers who used that system have 30 days from March 9, 2026, to retrieve copies of prior filings. After that period, copies will remain available, but not through the Electronic Notice Registration System — only from the IRS.
Form 8976 submissions through Pay.gov require the organization’s name, address, EIN, date and state of formation, and a statement of purpose. A $50 user fee is required and must be paid electronically via Pay.gov.
The IRS will review submissions and issue an acknowledgment of acceptance within 60 days. If the filing is rejected, the user fee will be refunded. Receipt of an acknowledgment does not constitute recognition of tax-exempt status under Section 501(c)(4); it merely confirms the organization’s notice of intent to operate under Section 501(c)(4). Organizations seeking a formal determination of exemption must file Form 1024-A.
Failure to file Form 8976 on a timely basis may result in penalties of $20 per day, up to a maximum of $5,000.
If you have questions or would like additional information, please contact the GRF Nonprofit Tax team.
