Nonprofit Resources
IRS Announces New Submission Process for Form 8976
IRS Form 8976, Notice of Intent to Operate Under Section 501(c)(4), must be filed by any organization that intends to operate as a section 501(c)(4) social welfare organization. If this is your organization’s intent, the form must be filed no later than 60 days after your organization is established (e.g., its articles of incorporation are submitted to your state’s Secretary of State).
New Filing Process
On March 6, 2026, the IRS announced a new process for notifying the agency of your intent to operate as a 501(c)(4) organization. Beginning March 9, 2026, Form 8976 must be submitted electronically through Pay.gov.
Act Now to Retrieve Prior Filings
If your organization previously used the Electronic Notice Registration System, you can download copies of your past Form 8976 filings from the system within 30 days of March 9, 2026. After that period, you will need to contact the IRS directly, which may cause delays.
If your organization anticipates filing Form 8976 or needs to retrieve prior submissions, we recommend planning now to ensure you have everything you need.
Please contact us with any questions.