501(c)(4) and other exemption filings

What this service is

Not every nonprofit is a 501(c)(3) charity. Section 501(c) lists many other kinds of tax-exempt organizations, each with its own rules. We handle the federal filings for the most common ones: the Form 8976 notice for social welfare organizations under 501(c)(4), the optional Form 1024-A application for those same organizations, and Form 1024 for most other 501(c) types. For an overview of the categories, see our guide to other 501(c) organizations.

Who needs it

Social welfare organizations, 501(c)(4). A hypothetical neighborhood association that advocates for safer streets and runs community cleanups might fit here. Under section 506 of the Internal Revenue Code, it must notify the IRS on Form 8976 no later than 60 days after it is established.

Business leagues and chambers of commerce, 501(c)(6). Trade associations and local chambers apply on Form 1024, Schedule C.

Social clubs, 501(c)(7). Clubs organized for pleasure and recreation apply on Form 1024, Schedule D.

Others on Form 1024, including labor, agricultural and horticultural organizations under 501(c)(5), fraternal beneficiary societies, voluntary employees' beneficiary associations and veterans' organizations.

If you are not sure which category or form applies, our exemption application finder is a good first step. A 501(c)(3) applies on Form 1023 or Form 1023-EZ instead; see Form 1023 preparation.

What's included

• Category review: we compare your purposes and activities with the requirements of the subsection you have in mind and flag a poor fit.
• Form 8976 notice for 501(c)(4) organizations, including the statement of purpose, prepared for filing on Pay.gov.
• Form 1024-A preparation for 501(c)(4) organizations that want a determination letter.
• Form 1024 preparation with the schedule for your subsection, the activities narrative and financial data.
• Attachments combined into the single PDF that Pay.gov accepts.
• Responses to IRS requests for additional information on Form 1024 or 1024-A.

What we need from you

• Your organizing document, any amendments, bylaws and EIN.
• The date you were formed and the state where you were organized.
• A description of your activities, members and who benefits.
• Your budget or actual financial statements.
• Names and titles of officers and directors.

How it works

1. Intake and quote. We confirm the category and the forms you need. You receive a fixed quote before work starts.
2. Form 8976 first. For a new 501(c)(4), we prioritize the notice because of its 60-day deadline. It can only be submitted electronically on Pay.gov, with a $50 fee.
3. Application drafting. If you want a determination letter, we prepare Form 1024-A or Form 1024 and send it for your review.
4. Signature and filing. An authorized officer, director or trustee signs, and the application is submitted on Pay.gov with the $600 user fee.
5. Follow-up. We help you answer any IRS questions.

What affects timing

The 60-day clock is strict. The IRS assesses a penalty of $20 per day for a late Form 8976, up to a maximum of $5,000. Contact us as soon as you incorporate.

IRS processing is outside our control. The IRS says it expects to acknowledge a complete Form 8976 within 60 days of submission. For Form 1024 and Form 1024-A, its "Where's my application" page shows current processing times, which change regularly.

501Nonprofit.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.