Civic leagues and social welfare organizations are exempt under section 501(c)(4) of the Internal Revenue Code. Social welfare organizations generally fall into one of the following categories: Organizations that may be performing some type of public or community benefit but whose principal feature is lack of private benefit or profit; Organizations that would qualify for exemption under section 501(c)(3) but for a defect in their organizing documents or if they were not "action organizations"; and Nonprofit organizations that traditionally have been labeled in common parlance as social welfare organizations. During its existence, a social welfare organization has numerous interactions with the IRS from filing an application for recognition of tax-exempt status, to filing the required annual information returns, to making changes in its mission and purpose. New legislation enacted at the end of 2015 added Section 506 to the Internal Revenue Code that requires an organization to notify the IRS of its intent to operate as a Section 501(c)(4) organization. Organizations should use Form 8976 to provide this notification. This requirement only applies to organizations intending to operate under Section 501(c)(4). The IRS provides information, explanations, guides, forms and publications on all of these subjects through this IRS Web site. The illustration below provides an easy-to-use way of linking to the documents most organizations will need as they proceed though the phases of their "life cycle." Starting out Notification Requirement Form 8976, Notice of Intent to Operate Under Section 501(c)(4) Creating the Organization Organizing Documents Bylaws Employer Identification Number Application Form PDF Online EIN Application Types of 501(c)(4) Organizations Social Welfare Organizations Examples of social welfare organizations Local Associations of Employees Social Welfare Defined Applying to the IRS Application Forms Exemption Application (Form 1024-A) Group exemptions User Fee Power of Attorney Disclosure of Applications Help from the IRS Application Process Step by Step Customer Account Services Publication 557, Tax-Exempt Status for Your Organization PDF IRS Processing While You Wait Rulings and Determination Letters Advance Rulings Required filings Annual Exempt Organization Return Requirements for Filing Power of Attorney Unrelated Business Income Tax Requirements for Filing Form 990-T PDF Form 990-T instructions PDF Estimated tax Exceptions and Exclusions Employment Taxes Help from the IRS Customer Account Services Publication 598, Tax on Unrelated Business Income for Exempt Organizations PDF Publication 557, Tax-Exempt Status for Your Organization PDF Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations) PDF Ongoing compliance Jeopardizing Exemption Exclusive Operation Requirement Business Activities and Social Welfare Inurement/Intermediate Sanctions Political Campaign Activity Private Benefit/Benefit to Members Social Activity Not Filing Annual Return or Notice Employment Taxes Requirements to Pay Exceptions and Exclusions Worker Classification Forms and Publications Retirement Plan Compliance Contributions Disclosure Dues Expended for Lobbying or Political Campaigns Help from the IRS Customer Account Services Publication 557, Tax-Exempt Status for Your Organization PDF Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations) PDF Significant events Reporting Changes Termination of Exempt Organization Private Letter Rulings and Determination Letters Audits of Exempt Organizations Potential Examination Consequences Examination Procedures Power of Attorney Termination of an Exempt Organization Help from the IRS Customer Account Services Publication 557, Tax-Exempt Status for Your Organization PDF Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations) PDF
