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26 U.S.C. § 506 — Organizations required to notify Secretary of intent to operate under 501(c)(4)
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** 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.
**(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** Not later than 60 days after receipt of such a notice, the Secretary shall send to the organization an acknowledgment of such receipt.
**(d) Extension for reasonable cause** The Secretary may, for reasonable cause, extend the 60-day period described in subsection (a).
**(e) User fee** The Secretary shall impose a reasonable user fee for submission of the notice under subsection (a).
**(f) Request for determination** 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).
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Stable record: federal_law:legal_authorities:record_usc_2b2800ef5f1ea729f5cf7e1f
Source file: Laws/federal/codes/united-states-code/title-26/section-506-organizations-required-to-notify-secretary-of-intent-to-operate-under-50--6c8245ecc9.md
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Source location: Title 26, Chapter 1, § 506; chapter-001-normal-taxes-and-surtaxes.md
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**(a) In general** 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.
**(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** Not later than 60 days after receipt of such a notice, the Secretary shall send to the organization an acknowledgment of such receipt.
**(d) Extension for reasonable cause** The Secretary may, for reasonable cause, extend the 60-day period described in subsection (a).
**(e) User fee** The Secretary shall impose a reasonable user fee for submission of the notice under subsection (a).
**(f) Request for determination** 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).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Organizations required to file**
(1) **In general** — Except as provided in paragraph (3), every organization exempt from taxation under section 501(a) shall file an annual return, stating specifically the items of gross income, receipts, and disbursements, and such other information for the purpose of carrying out the internal revenue laws as the Secretary may by forms or regulations prescribe, and shall keep such records, render under oath such statements, make such other returns, and comply with such rules and regulations as the Secretary may from time to time prescribe; except that, in the discretion of the Secretary, any organization described in section 401(a) may be relieved from stating in its return any information which is reported in returns filed by the employer which established such organization.
(2) **Being a party to certain reportable transactions** — Every tax-exempt entity described in section 4965(c) shall file (in such form and manner and at such time as determined by the Secretary) a disclosure of—
(A) such entity’s being a party to any prohibited tax shelter transaction (as defined in section 4965(e)), and
(B) the identity of any other party to such transaction which is known by such tax-exempt entity.
(3) **Exceptions from filing**
(A) *Mandatory exceptions* — Paragraph (1) shall not apply to—
(i) churches, their integrated auxiliaries, and conventions or associations of churches,
(ii) any organization (other than a private foundation, as defined in section 509(a)) described in subparagraph (C), the gross receipts of which in each taxable year are normally not more than $5,000, or
(iii) the exclusively religious activities of any religious order.
(B) *Discretionary exceptions* — The Secretary may relieve any or
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6033
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Returns with respect to certain payments aggregating less than $10** In the case of each failure to file a statement of a payment to another person required under the authority of—
(1) section 6042(a)(2) (relating to payments of dividends aggregating less than $10), or
(2) section 6044(a)(2) (relating to payments of patronage dividends aggregating less than $10),
on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid (upon notice and demand by the Secretary and in the same manner as tax) by the person failing to so file the statement, $1 for each such statement not so filed, but the total amount imposed on the delinquent person for all such failures during the calendar year shall not exceed $1,000.
**(b) Failure to report tips** In the case of failure by an employee to report to his employer on the date and in the manner prescribed therefor any amount of tips required to be so reported by section 6053(a) which are wages (as defined in section 3121(a)) or which are compensation (as defined in section 3231(e)), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be paid by the employee, in addition to the tax imposed by section 3101 or section 3201 (as the case may be) with respect to the amount of tips which he so failed to report, an amount equal to 50 percent of such tax.
**(c) Returns by exempt organizations and by certain trusts**
(1) **Annual returns under section 6033(a)(1) or 6012(a)(6)**
(A) *Penalty on organization* — In the case of—
(i) a failure to file a return required under section 6033(a)(1) (relating to returns by exempt organization
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6652
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Federal law — U.S. Code and appendices · legal_authorities
Page 1689
TITLE 26—INTERNAL REVENUE CODE
§ 507
election of the employer) be excluded from consider-
ation all disability or severance payments payable to
individuals who are in pay status as of January 1, 1985.
The preceding sentence shall not apply to any payment
to the extent such payment is increased by any plan
amendment adopted after June 22, 1984.’’
REGULATIONS
Secretary of the Treasury or his delegate to issue be-
fore Feb. 1, 1988, final regulations to carry out amend-
ments made by section 1114 of Pub. L. 99–514, see sec-
tion 1141 of Pub. L. 99–514, set out as a note under sec-
tion 401 of this title.
NONENFORCEMENT OF AMENDMENT MADE BY SECTION
1151 OF PUB. L. 99–514 FOR FISCAL YEAR 1990
No monies appropriated by Pub. L. 101–136 to be used
to implement or enforce section 1151 of Pub. L. 99–514
or the amendments made by such section, see section
528 of Pub. L. 101–136, set out as a note under section 89
of this title.
SAVINGS PROVISION
For provisions that nothing in amendment by Pub. L.
115–141 be construed to affect treatment of certain
transactions occurring, property acquired, or items of
income, loss, deduction, or credit taken into account
prior to Mar. 23, 2018, for purposes of determining li-
ability for tax for periods ending after Mar. 23, 2018, see
section 401(e) of Pub. L. 115–141, set out as a note under
section 23 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L.
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 506
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