New nonprofits that intend to be 501(c)(4) social welfare organizations must now notify the IRS within 60 days of formation. Existing 501(c)(4) organizations that had not yet filed either an application for exemption (Form 1024) or a Form 990, 990-EZ or 990-N by December 18, 2015 will be required to notify the IRS of their existence as a 501(c)(4) organization by June 15, 2016. Although the IRS will confirm receipt of the notification, it will not be considered an official determination of exempt status. These organizations may use Form 2014 to apply for exempt status and receive an IRS determination letter. Since the IRS does not currently have a procedure for how to submit the notification, there is an automatic extension to 60 days after procedural guidance is issued by the IRS.