26 U.S.C. § 506: Organizations required to notify Secretary of intent to operate under 501(c)(4)

An organization described in section 501(c)(4) shall, not later than 60 days after the organization is established, notify the Secretary (in such manner as the Secretary shall by regulation prescribe) that it is operating as such. The name, address, and taxpayer identification number of the organization. The date on which, and the State under the laws of which, the organization was organized. A statement of the purpose of the organization. Not later than 60 days after receipt of such a notice, the Secretary shall send to the organization an acknowledgment of such receipt. The Secretary may, for reasonable cause, extend the 60-day period described in subsection (a). The Secretary shall impose a reasonable user fee for submission of the notice under subsection (a). Upon request by an organization to be treated as an organization described in section 501(c)(4), the Secretary may issue a determination with respect to such treatment. Such request shall be treated for purposes of section 6104 as an application for exemption from taxation under section 501(a). The amendments made by this section [enacting this section and amending sections 6033 and 6652 of this title] shall apply to organizations which are described in section 501(c)(4) of the Internal Revenue Code of 1986 and organized after the date of the enactment of this Act [ Dec. 18, 2015 ]. such organization has not applied for a written determination of recognition as an organization described in section 501(c)(4) of such Code, and such organization has not filed at least one annual return or notice required under subsection (a)(1) or (i) (as the case may be) of section 6033 of such Code.