Form 8976 is used by an organization to notify the IRS that it is operating as a section 501(c)(4) organization, as required by section 506 of the Internal Revenue Code. Filers can still submit Form 8976 electronically using the Electronic Notice Registration System before March 9, 2026. Form 8976 and the corresponding fee may only be completed and submitted electronically. There is no paper form.

A user fee of $50 is required when submitting Form 8976. Filers must pay the user fee through Pay.gov when submitting Form 8976. Payment can be made directly from a bank account, credit or debit card.

Filers that used the Electronic Notice Registration System will have 30 days from March 9, 2026 to retrieve copies of their past Form 8976 filings from that system. Copies of Form 8976 filings will still be available from the IRS after that date, but not through the Electronic Notice Registration System.

Updates about Form 8976 can be obtained by subscribing to EO Update, a free e-Newsletter from the IRS Exempt Organizations and Government Entities function. EO Update provides information on tax policy, services and information that’s important to tax-exempt organizations including:

News releases from the IRS related to exempt organizations
New forms, guidance and other publications
Changes and additions to the IRS Charities and Nonprofits website
Upcoming IRS training and outreach events

For more information, download Publication 557, Tax-Exempt Status for Your Organization, or contact IRS Customer Service.

For the latest exempt organization news, connect via IRS Social Media and subscribe to this and other IRS Newsletters.

If you have a technical or procedural question about Exempt Organizations, visit the Charities and Nonprofits homepage on IRS.gov.

If you have a specific question about exempt organizations, please contact us.

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