Requirement of return—(1) In general. For taxable years beginning after December 31, 1974, every political organization described in section 527(e)(1), and every fund described in section 527(f)(3) or section 527(g), and every organization described in section 501(c) and exempt from taxation under section 501(a) shall, if a tax is imposed on such an organization or fund by section 527(b), make a return of income on or before the fifteenth day of the fourth month following the close of the taxable year.
[Reserved]. For further guidance, see § 1.6012-6(a)(2).
[Reserved]. For further guidance, see § 1.6012-6(b).
Applicability date. This section applies to returns filed after July 20, 2017. Section 1.6012-6 (as contained in 26 CFR part 1, revised April 2017) applies to returns filed before July 20, 2017.
Expiration date. The applicability of this section will expire on or before July 17, 2020.
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