14135: 8976 - Revenue Procedure 2016-41

Per the IRS:

"To electronically submit Form 8976, Notice of Intent to Operate Under Section 501(c)(4), use the Form 8976 Electronic Notice Registration System. A fee of $50 must be submitted to Pay.gov to complete your organization’s notification. You do not need special software to submit a notification. You do, however, need an email address to activate your login ID and password."

Note that:

• Form 8976 may only be completed and submitted electronically. There is no paper form.
• Generally, a section 501(c)(4) organization must submit a completed Form 8976 to the IRS within 60 days after its Date of Organization.  An organization that is required and fails to submit a completed Form 8976 by the due date must pay a penalty of $20 for each day during which such failure continues, not to exceed $5,000. See Rev. Proc. 2016-14 for more information.
  
• This is a one-time notification. However, you will have to file annual information returns or notices (e.g., Form 990, Form 990-EZ, or Form 990-N) depending on your total assets and gross receipts.
• In addition to submitting the Form 8976 notice, 501(c)(4) applicants may also choose to file a complete Form 1024, Application for Recognition of Exemption Under Section 501(a). Submission of a Form 1024 does not relieve an organization of the requirement to submit a Form 8976.
  

For more information, see Electronically Submit Your Form 8976, Notice of Intent to Operate Under Section 501(c)(4).