The IRS has updated the process for applying for 501(c)(4) tax-exempt status. Beginning March 9, 2026, organizations will need to file Form 8976, “Notice of Intent to Operate Under Section 501(c)(4),” online through Pay.gov. This notifies the IRS that they are operating as a social welfare organization under Section 506 of the Internal Revenue Code.  

According to an Accounting Today report, previously organizations submitted Form 8976 through the IRS Electronic Notice Registration System. Now, they must use Pay.gov to fill out and submit the form and pay the $50 user fee. Payments can be made by bank account, credit card, or debit card. According to the IRS, this change is part of its Digital First initiative to encourage more electronic filing.  

This change is happening as the political climate becomes more active ahead of the midterm elections. Many advocacy groups rely on 501(c)(4) status to operate as social welfare organizations. 

The IRS says that organizations that used the old Electronic Notice Registration System will have 30 days from March 9 to download copies of their previous Form 8976 submissions. After this period, filings can still be requested from the IRS, but they will no longer be available on the old system.  

The IRS provides more updates for exempt organizations through its EO Update newsletter and other resources for nonprofits.