10 March 2026

Form 8976 must be filed electronically using pay.gov beginning March 9, 2026

The IRS Tax-Exempt and Government Entities (TE/GE) division announced on March 6, 2026, that Form 8976, Notice of Intent to Operate Under Section 501(c)(4), must be filed electronically beginning on March 9, 2026, using pay.gov. Filers must pay the $50 user fee through pay.gov when submitting Form 8976. Filers that have used the Electronic Notice Registration System will have 30 days from March 9, 2026, to retrieve copies of their past Form 8976 filings from that system, after which copies of Form 8976 filings will only be available from the IRS.

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Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2026-0606