Form 8940 for Miscellaneous Determination Requests


Tax-exempt organizations must use Form 8940, Request for Miscellaneous Determination, to request determinations (other than initial exemption applications) about their tax-exempt status. In addition to foundation status issues, organizations must use Form 8940 to obtain advance approval of certain activities and exemption from Form 990 filing requirements.

The instructionsPDF specify what information needs to be submitted to support each of the twelve types of requests that may be submitted.

Form 8940 must be used for the following types of requests:

  1. Advance approval of certain private foundation set-asides described in Section 4942(g)(2)
  2. Advance approval of private foundation voter registration activities described in Section 4945(f)
  3. Advance approval of scholarship procedures described in Section 4945(g)
  4. Exemption from Form 990 filing requirements
  5. Advance determination that a potential grant or contribution is an unusual grant, excluded from certain public support calculations
  6. Change in (or initial determination of) Type of a Section 509(a)(3) supporting organization 
  7. Reclassification of foundation status, including a voluntary request from a public charity for private foundation status, and final public charity status determination for organizations with advance ruling periods that expired prior to June 9, 2008 (presumptive private foundations
  8. Notice Only – termination of private foundation status under Section 507(b)(1)(B)
  9. Termination of private foundation status under Internal Revenue Code Section 507(b)(1)(B) (advance ruling request)
  10. Termination of private foundation status under Code Section 507(b)(1)(B) (60-month period ended)
  11. Voluntary Termination of Section 501(c)(3) recognition by a Government Entity
  12. Canadian registered charities: listing on Tax Exempt Organization Search and/or public charity classification