§506 — Organizations required to notify Secretary of intent to operate under 501(c)(4)
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Statute Text — 26 U.S.C. §506
An organization described in section 501(c)(4) shall, not later than 60 days after the organization is established, notify the Secretary (in such manner as the Secretary shall by regulation prescribe) that it is operating as such.
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.
Not later than 60 days after receipt of such a notice, the Secretary shall send to the organization an acknowledgment of such receipt.
The Secretary may, for reasonable cause, extend the 60-day period described in subsection (a).
The Secretary shall impose a reasonable user fee for submission of the notice under subsection (a).
Upon request by an organization to be treated as an organization described in section 501(c)(4), the Secretary may issue a determination with respect to such treatment. Such request shall be treated for purposes of section 6104 as an application for exemption from taxation under section 501(a).
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.506-1 Organizations required to notify Commissioner of intent to operate under section 501(c)(4)
- Treas. Reg. §Treas. Reg. §1.506-1(a) Notification requirement—(1) In general.
- Treas. Reg. §Treas. Reg. §1.506-1(b) Special rules for organizations that were organized on or before July 8, 2016—(1) Notification requirement does not apply to organizations that filed with the IRS on or before December 18, 2015.
- Treas. Reg. §Treas. Reg. §1.506-1(c) Failure to submit the notification.
- Treas. Reg. §Treas. Reg. §1.506-1(d) Acknowledgment of receipt.
- Treas. Reg. §Treas. Reg. §1.506-1(e) Separate procedure by which an organization may request an IRS determination that it qualifies for section 501(c)(4) tax-exempt status.
- Treas. Reg. §Treas. Reg. §1.506-1(f) Applicability date.
- Treas. Reg. §Treas. Reg. §1.506-1(i) Applied for a written determination of recognition as an organization described in section 501(c)(4) in accordance with § 1.
35 Citing Cases
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65 These types of authorizations had been in the tax statutes before the Internal Revenue Code of 1939. See, e.g., Revenue Act of 1934, sec. 62. 66 These types of provisions had been extant in pre-1939 tax statutes. See, e.g., Revenue Act of 1934, sec. 506, 48 Stat. at 757, amending Revenue Act of 1926, sec. 1108(a). 67 The only differences were in each provision’s internal self-references. Section 19.45-1, Regulations 103 referred to itself as a “section” (because it was a section) and article
506.050 (West 1952). In Missouri, a request for relief pendente lite is in the nature of an independent cause of action. Tate v. Tate, 920 - 7 - S.W.2d 98, 106 (Mo. Ct. App. 1996). An order granting relief pendente lite is in the nature of a final judgment from which an appeal may be taken. Huska v. Huska, 721 S.W.2d 120, 121 (Mo. Ct. App. 19