{"abstract":"This document contains final regulations relating to the section 506 requirement, added by the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act), enacted on December 18, 2015, that organizations described in section 501(c)(4) of the Internal Revenue Code (Code) must notify the IRS, no later than 60 days after their establishment, of their intent to operate under section 501(c)(4).","action":"Final regulations and removal of temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2019/07/23/2019-15614.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"84 FR 35301","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on July 19, 2019.","disposition_notes":null,"docket_ids":["TD 9873"],"dockets":[],"document_number":"2019-15614","effective_on":"2019-07-19","end_page":35307,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/07/23/2019-15614.xml","html_url":"https://www.federalregister.gov/documents/2019/07/23/2019-15614/regulations-on-the-requirement-to-notify-the-irs-of-intent-to-operate-as-a-section-501c4","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-15614?publication_date=2019-07-23","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-07-23/2019-15614/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":2313,"last_updated":"2026-09-23 02:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-07-23/pdf/2019-15614.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-15614.pdf?1563567319","publication_date":"2019-07-23","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/07/23/2019-15614.txt","regulation_id_number_info":{"1545-BN25":{"issue":"201904","html_url":"https://www.federalregister.gov/regulations/1545-BN25/statutory-requirement-to-notify-the-irs-of-intent-to-operate-as-a-section-501-c-4-organization","title":"Statutory Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201904&RIN=1545-BN25&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BN25"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM56/allocation-of-creditable-foreign-taxes","title":"Allocation of Creditable Foreign Taxes"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0004","supporting_documents_count":0,"docket_id":"IRS-2016-0004","regulation_id_number":"1545-BM56","title":"Allocation of Creditable Foreign Taxes (REG-100861-15)","checked_regulationsdotgov_at":"2019-07-29T08:00:09Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":35301,"subtype":null,"title":"Regulations on the Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization","toc_doc":"Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":84}