Form 8940 for Miscellaneous Determination Requests

Tax-exempt organizations 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 simple one-page form is accompanied by instructions that specify what information needs to be submitted to support each of the nine types of requests that may be submitted.  A user fee must accompany the form.

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

a. Advance approval of certain private foundation set-asides
b. Advance approval of private foundation voter registration activities
c. Exemption from Form 990 filing requirements
d. Advance determination that a potential grant or contribution is an unusual grant, excluded from certain public support calculations
e. Change in (or initial determination of) Type of a section 509(a)(3) supporting organization 
f. 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) 
g. Termination of private foundation status under Internal Revenue Code section 507(b)(1)(B) (advance ruling request)
h. Termination of private foundation status under Code section 507(b)(1)(B) (60-month period ended)