Organizations required to notify Secretary of intent to operate under 501(c)(4)
In general
Contents of notice
The notice required under subsection (a) shall include the following information:
The name, address, and taxpayer identification number of the organization.
The date on which, and the State under the laws of which, the organization was organized.
A statement of the purpose of the organization.
Acknowledgment of receipt
Extension for reasonable cause
User fee
Request for determination
Notes
Effective Date
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 [
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.”