(c)(4) groups must file and pay electronically

Newly formed nonprofits intending to operate as 501(c)(4) social welfare organizations will now be required to file their Form 8976 Notice of Intent electronically through Pay.gov. A user fee of $50 must also be paid through Pay.gov directly from a bank account, credit or debit card. The switch occurred on March 9, 2026.

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February 16, 2026

I am always amazed at the ambiguity of the English language and how the same words can have different meanings to different people. It is important to realize in writing bylaws and other contracts.

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(c)(4) groups must file and pay electronically

(c)(4) groups must file and pay electronically