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Date Issued
Recommendation number
2
Status
Closed
The Director, EO function, should use internal sources of information, e.g., applications for tax-exempt status filed after July 8, 2016, to assist with detecting I.R.C. Section 501(c)(4) organizations that have not filed Forms 8976 and update EO function Determinations Unit procedures to include verifying that I.R.C. Section 501(c)(4) organizations have met their Form 8976 notification requirement when processing applications for tax exempt status. In addition, develop a process for notifying identified Form 8976 nonfiler organizations about this requirement to bring them into compliance.
Report
Many Organizations Are Not Notifying the Internal Revenue Service of Their Intent to Operate Under Internal Revenue Code Section 501(c)(4) As Required by Law.
Significant Recommendation
No
Questioned Costs
$0
Funds for Better Use
$0