# Regulations on the Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization
> **IRS** · Final regulations and removal of temporary regulations. · Published 2019-07-23 · Effective 2019-07-19 · 84 FR 35301
## Document
- **Document number:** 2019-15614
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 35301
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-07-23
- **Effective date:** 2019-07-19
- **Treasury docket:** TD 9873
## 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).

## Source
- [Federal Register document](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)
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