8976

Notice of Intent to Operate Under Section 501(c)(4)

Directory entry. Current location confirmed on irs.gov on 21 August 2026; the linked page is authoritative for the submission process. There is no “About Form 8976” page — the notice is submitted only through the electronic system the linked page describes. The obligation is IRC § 506(a) and the late-filing penalty is at IRC § 6652(c)(4).