---
kind: "section"
citation: "26 U.S.C. § 506"
title: "26"
title_heading: "Internal Revenue Code"
number: "506"
heading: "Organizations required to notify Secretary of intent to operate under 501(c)(4)"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/506"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter F — Exempt Organizations"
  - "Part I — General Rule"
---

# §506. Organizations required to notify Secretary of intent to operate under 501(c)(4)

- (a) **In general—** An [organization](/usc/26/414.md?p=m-6-A) described in [section 501(c)(4)](/usc/26/501.md?p=c-4) shall, not later than 60 days after the [organization](/usc/26/414.md?p=m-6-A) 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)](#a) shall include the following information:
  - (1) The name, address, and [taxpayer](/usc/26/1313.md?p=b) identification number of the [organization](/usc/26/414.md?p=m-6-A).
  - (2) The date on which, and the State under the laws of which, the [organization](/usc/26/414.md?p=m-6-A) was organized.
  - (3) A statement of the purpose of the [organization](/usc/26/414.md?p=m-6-A).
- (c) **Acknowledgment of receipt—** Not later than 60 days after receipt of such a notice, the Secretary shall send to the [organization](/usc/26/414.md?p=m-6-A) 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)](#a).
- (e) **User fee—** The Secretary shall impose a reasonable user fee for submission of the notice under [subsection (a)](#a).
- (f) **Request for determination—** Upon request by an [organization](/usc/26/414.md?p=m-6-A) to be treated as an [organization](/usc/26/414.md?p=m-6-A) described in [section 501(c)(4)](/usc/26/501.md?p=c-4), the Secretary may issue a [determination](/usc/26/1313.md?p=a) with respect to such treatment. Such request shall be treated for purposes of [section 6104](/usc/26/6104.md) as an application for exemption from taxation under [section 501(a)](/usc/26/501.md?p=a).

## Source credit

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

## Notes

### 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: 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]. 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— such organization has not applied for a written determination of recognition as an organization described in section 501(c)(4) of such Code, and 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.”