New Form 8940 for Miscellaneous Exempt Organizations Determination Requests

The IRS released a new form last week for tax-exempt organizations to request determinations about their tax-exempt status (other than an initial application for exemption). There was previously no form for making such requests. The one-page Form 8940 , Request for Miscellaneous Determination, can be used to make a request for:

  • advance approval of private foundation scholarship procedures;
  • advance approval of certain private foundation set-asides;
  • advance approval of private foundation voter registration activities;
  •  exemption from Form 990 filing requirements;
  • advance approval that a potential grant or contribution constitutes an "unusual grant" excluded from certain public support calculations;
  • change in type (or initial determination of type) of a Code Section 509(a)(3) supporting organization;
  • reclassification of foundation status, including a voluntary request from a public charity for private foundation status;
  • termination of private foundation status under Code Section 507(b)(1)(B) (advance ruling request); and
  • termination of private foundation status under Code Section 507(b)(1)(B) (60-month period ended).

However, organizations applying for recognition of exemption under Section 501(c)(3) and simultaneously requesting either an advance approval of scholarship procedures or exception from filing Form 990 should include their request with their Form 1023, rather than file Form 8940.

 Organizations must also submit with their Form 8940 a user fee and information to support their request, as detailed in the instructions to the form. More information, including a user fee schedule, can be found on the IRS website.


DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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