Exempt Organizations Update
The EO Update is a periodic newsletter with information for tax-exempt organizations and tax practitioners who represent them, from Exempt Organizations (Tax-Exempt and Government Entities Division) at the IRS.
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Recent edition – September 13, 2016
System outage delays filing of Form 8976 for some organizations intending to operate under Section 501(c)(4)
The requirement to file new Form 8976 applies only to certain organizations that intend to operate as a section 501(c)(4) organization and had not submitted a Form 990, 990-EZ, 990-N, or Form 1024 prior to July 8, 2016. Organizations operating under any other 501(c) section, such as 501(c)(3), need not file this notice.
We have experienced some system outages that affect the filing of Form 8976. If your organization was unable to submit the Form 8976 due to a system outage, please submit your Form 8976 now. The IRS will take any system outages into consideration when evaluating the statutorily imposed penalties for late filing of the Form 8976.
If you experienced a problem submitting the Form 8976, please contact us at (877) 829-5500. We will work with you to ensure that you are not subjected to any penalties as a result of system outages. Legislation enacted at the end of 2015 added section 506 to the Internal Revenue Code, which requires certain organizations to notify the IRS of their intent to operate as a section 501(c)(4) organization. The IRS released new electronic Form 8976 on July 8.