The IRS has made publicly available a draft version of Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4). This form was created to implement the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), which required organizations that intend to operate as social welfare organizations that are tax-exempt under section 501(c)(4) to file a notice (Form 8976) with the IRS within 60 days of formation (as discussed in Revenue Procedure 2016-41). Form 1024-A specifically notes that obtaining IRS recognition of 501(c)(4) status is optional. Form 1024-A largely contains the questions on Form 1024 that are specific to 501(c)(4) organizations without including questions applicable to other 501(c) organizations. The IRS has requested public comments on Form 1024-A be submitted before October 23.