General Instructions

Table of Contents

Purpose of Form

Organizations exempt under section 501(c)(3) may file Form 8940 for miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033. Nonexempt charitable trusts may also file a Form 8940 for an initial determination under section 509(a)(3). These instructions supplement the general procedures for issuing determination letters under Rev. Proc. 2011-4, 2011-1 I.R.B. 123, available at www.irs.gov/irb/2011–01_IRB/ar09.html (updated annually).

Note:

Organizations applying for recognition of exemption under section 501(c)(3) and simultaneously requesting either an advance approval of scholarship procedures under section 4945(g) or exception from filing Form 990, Return of Organization Exempt From Income Tax, filing requirements should include their request with their Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, rather than file Form 8940.

Where to File

Send completed Form 8940, user fee payment, and all other required information to:

Internal Revenue Service  
P.O. Box 12192  
Covington, KY 41012-0192

 

If you are using express mail or a delivery service, send Form 8940, user fee payment, and all other required information to:

Internal Revenue Service 
201 West Rivercenter Blvd. 
Attn. Extracting Stop 312 
Covington, KY 41011


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