26 USC 506 - Organizations required to notify Secretary of intent to operate under 501(c)(4)

U.S Code last checked for updates: Nov 22, 2024

§ 506.

Organizations required to notify Secretary of intent to operate under 501(c)(4)

(a)

In general

(b)

Contents of notice

The notice required under subsection (a) shall include the following information:

(1)

The name, address, and taxpayer identification number of the organization.

(2)

The date on which, and the State under the laws of which, the organization was organized.

(3)

A statement of the purpose of the organization.

(c)

Acknowledgment of receipt

(d)

Extension for reasonable cause

(e)

User fee

(f)

Request for determination

(Added Pub. L. 114–113, div. Q, title IV, § 405(a), Dec. 18, 2015, 129 Stat. 3118.)

cite as: 26 USC 506