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

Citations to §506(a)

• 26 U.S.C. § 6033(f)(2)

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  (2) in the case of the first such return filed by such an organization after submitting a notice to the Secretary under section 506(a), such information as the Secretary shall by regulation require in support of the organization’s treatment as an organization described in section 501(c)(4).
• 26 U.S.C. § 6652(c)(4)(A)

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  (A) In the case of a failure to submit a notice required under section 506(a) (relating to organizations required to notify Secretary of intent to operate as 501(c)(4)) on the date and in the manner prescribed therefor, there shall be paid by the organization failing to so submit $20 for each day during which such failure continues, but the total amount imposed under this subparagraph on any organization for failure to submit any one notice shall not exceed $5,000.