Internal Revenue Code · 26 U.S.C.
§ 506. Organizations required to notify Secretary of intent to operate under 501(c)(4)
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 506
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 18, 2015 by Pub. L. 114–113
- Length
- 6 subsections · 225 words · about 1 min to read
- Cross-references
- cites 2; cited by 2 Code sections and 2 other regulations
- Regulations
- 1 issued under this section
An organization described in section 501(c)(4) shall, not later than 60 days after the organization is established, notify the Secretary (in such manner as the Secretary shall by regulation prescribe) that it is operating as such.
Not later than 60 days after receipt of such a notice, the Secretary shall send to the organization an acknowledgment of such receipt.
Upon request by an organization to be treated as an organization described in section 501(c)(4), the Secretary may issue a determination with respect to such treatment. Such request shall be treated for purposes of section 6104 as an application for exemption from taxation under section 501(a).
(Added Pub. L. 114–113, div. Q, title IV, § 405(a), Dec. 18, 2015, 129 Stat. 3118.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 506
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
- § 501(c)(4) Exemption from tax on corporations, certain trusts, etc.
- § 6104 Publicity of information required from certain exempt organizations and certain trusts
Cited by 2 Code sections
- § 6033(f)(2) Returns by exempt organizations
- § 6652(c)(4) Failure to file certain information returns, registration statements, etc.
Cited in 2 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 114–113
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter F Exempt Organizations
- Part I GENERAL RULE
Nearby sections
- § 502 Feeder organizations
- § 503 Requirements for exemption
- § 504 Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
- § 505 Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
- § 506 Organizations required to notify Secretary of intent to operate under 501(c)(4)
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 114–113, div. Q, title IV, § 405(f), Dec. 18, 2015, 129 Stat. 3120, provided that:
“(1) In general.— The amendments made by this section [enacting this section and amending sections 6033 and 6652 of this title] shall apply to organizations which are described in section 501(c)(4) of the Internal Revenue Code of 1986 and organized after the date of the enactment of this Act [Dec. 18, 2015].“(2) Certain existing organizations.— In the case of any other organization described in section 501(c)(4) of such Code, the amendments made by this section shall apply to such organization only if, on or before the date of the enactment of this Act—“(A) such organization has not applied for a written determination of recognition as an organization described in section 501(c)(4) of such Code, and“(B) such organization has not filed at least one annual return or notice required under subsection (a)(1) or (i) (as the case may be) of section 6033 of such Code.In the case of any organization to which the amendments made by this section apply by reason of the preceding sentence, such organization shall submit the notice required by section 506(a) of such Code, as added by this Act, not later than 180 days after the date of the enactment of this Act.”
Limitation on Expenditure of User Fees
Pub. L. 114–113, div. Q, title IV, § 405(e), Dec. 18, 2015, 129 Stat. 3119, provided that: “Notwithstanding any other provision of law, any fees collected pursuant to section 506(e) of the Internal Revenue Code of 1986, as added by subsection (a), shall not be expended by the Secretary of the Treasury or the Secretary’s delegate unless provided by an appropriations Act.”