Form 8940, Request for Miscellaneous Determination

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Page 1 of 8 Instructions for Form 8940

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Instructions for Form 8940

Department of the Treasury
Internal Revenue Service

(Rev. January 2011)

Request for Miscellaneous Determination,
Under Section 507, 509(a), 4940, 4942, 4945, and 6033
of the Internal Revenue Code
Section references are to the Internal
Revenue Code unless otherwise noted.

General Instructions
Purpose of Form
Organizations exempt under section
501(c)(3) may file form 8940 for
miscellaneous determinations under
sections 507, 509(a), 4970, 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.
2010-4 (updated annually).
Note: Organizations applying for
recognition of exemption under section
501(c)(3) and for either an advanced
approval of scholarship procedures under
section 4945(f) or exemption from Form
990, Return of Organization Exempt From
Income Tax, filing requirements should
file a Form 1023, Application for
Recognition of Exemption Under Section
501(c)(3) of the Internal Revenue Code,
rather than a separate 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

Specific Instructions
Part I–Identification of
Organization
Line 1a. Full name of organization
Enter your organization’s complete name
exactly as it appears in the organizing
documents or the most recent
amendment.

Note. Throughout these instructions,
“you” and “your” refer to the organization
filing Form 8940.
Line 1b — 1f. Mailing address. Enter
your complete address where all
correspondence will be sent. If mail is not
delivered to a street address and the
organization has a P.O. Box, show the
box number instead of a street address
For a foreign address, enter the
information in the following order: city,
province or state, and country. Follow the
country’s practice in placing the postal
code in the address. Do not abbreviate
the country name.
Line 2. Employer Identification Number
(EIN). Enter the nine-digit EIN assigned
to you..
Line 3. Month the tax year ends
(01-12). Enter the month that your tax
year (annual accounting period) ends,
using a two-digit number format. For
example, if your annual accounting period
ends December 31, enter “12 ”. The
annual accounting period is the 12-month
period on which your financial records are
based.
Line 4. Person to contact if more
information is needed. Print the name
and title of the person to contact if more
information is needed. The person to
contact may be an officer, director,
trustee, or other individual who is
permitted to speak with us according to
your bylaws or other rules of operation.
Your person to contact may also be an
“authorized representative”, such as an
attorney, certified public accountant, or
enrolled agent for whom you have
submitted a completed Form 2848, Power
of Attorney and Declaration of
Representative, with the Form 8940.
Line 5. Contact telephone number
Provide a daytime telephone number for
the contact listed on line 4.
Line 6. Fax number (optional). Provide
a fax number for the contact listed in line
4.
Line 7. User fee submitted. Visit our
website at www.irs.gov/eo or call IRS
Exempt Organizations Customer Account
Services toll-free at 1-877-829-5500 for
the appropriate user fee due. The
schedule for user fees is set forth in Rev.
Proc. 2011-8, 2011-1 I.R.B. 237(updated
annually).

Part II–Type of Request
Line 8. Check the box that best
describes your request. Submit an
Cat. No. 55341C

attachment that provides a detailed
explanation of your request. Be sure to
include your name and EIN on each
additional sheet submitted. For additional
information on any of the determination
issues covered by Form 8940, visit our
website at www.irs.gov/eo
Line 8a. Advance approval of certain
set-asides described in section
4942(g)(2). Check this box if you are
requesting advance approval of certain
set-asides under section 4942(g)(2).
If the requirements of section
4942(g)(2) are met, an amount set aside
for a specific project which comes within
one or more purposes described in
section 170(c)(2)(B) may be treated as a
qualifying distribution in the year of the
set-aside rather than in the year in which
it is actually paid.
Based on requirements for advance
approval of a set aside in Regulations
section 53.4942(a)-3(b)(7), submit the
following information:
• A description of the nature and
purposes of the project and the amount of
the set-aside.
• A statement providing amounts and
dates of planned additions to the set
aside after its initial establishment.
• An explanation of why the project can
be better accomplished by a set-aside
rather than an immediate payment of
funds.
• A description of the project including
estimated costs, sources of any future
funds expected to be used, to complete
the project, and location of any physical
facilities to be acquired or constructed as
part of the project.
• A statement that the amounts to be set
aside will actually be paid within a
specified period of time that ends not
more than 60 months after the date of the
first set-aside, or a statement showing
good cause why the period for paying the
amount set aside should be extended.
Any good cause statement must include a
showing that the proposed project could
not be divided into two or more projects
covering periods of no more than 60
months each and setting forth the
extension of time required.
Line 8b. Advance approval of voter
registration activities described in
section 4945(f). Check this box if you
are requesting advance approval of voter
registration activities described in section
4945(f).
Under section 4945(f), an exempt
section 501(c)(3) organization may

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engage in nonpartisan voter registration
activities if certain requirements are
satisfied. If an organization meets these
requirements, an amount paid or incurred
by a private foundation is not considered
a taxable expenditure even though the
use of such amount is otherwise
described in section 4945(d)(2).
The requirements for advance
approval of voter registration activities are
listed below. Submit the information
demonstrating how you meet each of the
requirements:
• The organization engaging in the voter
registration activities is described in
section 501(c)(3) and exempt from
taxation under section 501(a).
• The voter registration activities are:
1. nonpartisan,
2. not confined to one specific election
period, and
3. are carried out in 5 or more states.
• The organization must spend
substantially all its income directly for the
active conduct of activities constituting the
purpose or function for which it is
organized and operated. This provision is
satisfied if an organization spent at least
85% of its income for the active conduct
of activities rather than to make grants to
fund the activities of other organizations.
The 85% support test is determined on an
aggregate basis over a five-year period
consisting of the current tax year and the
immediately preceding four tax years.
See Reg. section 53.4945-3(b). If an
organization has completed at least one
but less than four years, the support test
is determined by aggregating all the
support received during the current tax
year and during each preceding tax year.
See Reg. section 53.4945-3(b)(3)(iii).
• The organization must receive at least
85 percent of its support (other than gross
investment income) from:
• exempt organizations;
• the general public;

• governmental units; or
• any combination of those.

The organization must not receive more
than 25 percent of its support (other than
gross investment income) from any one
exempt organization; and it must not
receive more than 50 percent of its
support from gross investment income.
• Contributions to the organization for
voter registration drives must not be
subject to conditions that they may be
used only in specified states or other
localities of the United States, or that they
may be used in only one specific election
period.
Line 8c. Advance approval of
individual grant procedures described
in Section 4945(g). Check this box if
you are a private foundation and are
requesting advance approval of your
individual grant-making procedures under
section 4945(g).
Individual grant-making programs
described in section 4945(g) include:
1. 4945(g)(1) — Scholarship or
fellowship grants described in section
117(a)(1) (as in effect on the day before
the 1986 amendment), awarded on an
objective and nondiscriminatory basis,
and used for study at an educational
organization described in section
170(b)(1)((A)(ii)
2. 4945(g)(2) — Prizes or awards
described in section 74(b)
Note. If your prizes or awards are not
intended to finance a future activity of the
recipient and impose no conditions on the
recipient as to how they may be spent,
you do not have to request advance
approval of your grant-making
procedures, because such a prize or
award is not a grant for travel, study, or
other similar purposes. See Revenue
Rulings 77-380, 1977-2 C.B. 419; 76-460,
1976-2 C.B. 371, and 75-393, 1975-2
C.B. 451.

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3. 4945(g)(3) - Grants to achieve a
specific objective; produce a report or
other similar product; or improve or
enhance a literary, artistic, musical,
scientific, teaching, or other similar
capacity, skill or talent.
• Submit a statement indicating
whether you are requesting advance
approval of your individual grant-making
procedures under section 4945(g)(1), (3),
or a combination of them.
• Submit a completed Form 1023,
Schedule H - Organizations Providing
Scholarships, Fellowships, Educational
Loans, or Other Educational Grants to
Individuals and Private Foundations
Requesting Advance Approval of
Individual Grant Procedures. Review the
instructions to Form 1023 for guidance on
completing Schedule H.
Line 8d. Exemption from Form 990
Filing Requirements. Check this box if
you are requesting exemption from filing
Form 990 and Form 990-EZ, Short Form
of Organization Exempt From Income
Tax, and from submitting Form 990-N
(e-Postcard).
If you believe you should be exempted
from filing Form 990 or Form 990-EZ
because you are affiliated with a church
or a convention or association of
churches, please review Reg section
1.6033-2(g) and (h) and Rev. Proc. 96-10
1996-1 C.B. 577.
If you believe you should be
exempted from filing Form 990 or Form
990-EZ because you are a governmental
unit or affiliated with a governmental unit,
please review Rev. Proc. 95-48 1995-2
C.B. 418.
Indicate under which exception, as
listed in Table 1, you believe you qualify
for exemption from filing, and submit the
appropriate information.

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Table 1. Exemption from Form 990 Filing Requirements
Organization

Documentation required to support the exemption

A church, an interchurch organization of
local units of a church, a convention or
association of churches.

If you are requesting reclassification as a church, an interchurch organization of local units of a
church, or a convention or association of churches, please refer to the instructions listed in Line
8g, Reclassification of Foundation Status, for a church or convention or association of churches.

An integrated auxiliary of a church
described in Reg. section 1.6033-2(h) (such
as a men’s or women’s organization,
religious school, mission society, or
religious group).

• Submit documentation that you are described both in sections 501(c)(3) and 509(a) (1), (2), or
(3).
• Submit documentation that you are affiliated with a church or a convention or association of
churches, as detailed in Reg. section 1.6033-2(h)(2).

1. Submit documentation indicating whether you are covered by a group exemption letter
issued under applicable administrative procedures, (see Rev. Proc. 80-27 (1980-1 C.B. 677) and
Reg. section 601.601(a)(2)(ii)(b)), to a church or a convention or association of churches.
2. Submit documentation from your bylaws or other organizational documents that states
whether the affiliated church has the authority to appoint and remove your directors, as this will
document that you are operated, supervised, or controlled by or in connection with (as defined in
Reg. section1.509(a)-4) a church or a convention or association of churches.
3. Submit supporting documentation to detail how relevant facts and circumstances show that
you are affiliated with a church or a convention or association of churches, as detailed in Reg.
section 1.6033-2(h)(3).
• Submit documentation detailing whether or not you are internally supported as detailed in Reg.
section 1.6033-2(h)(4).
1. State whether you offer admissions, goods, services or facilities for sale, other than on an
incidental basis, to the general public (except goods, services, or facilities sold at a nominal
charge or for an insubstantial portion of the cost).
2. Submit documentation detailing whether you normally receive more than 50 percent of your
support from a combination of governmental sources, public solicitation of contributions, and
receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in
activities that are not unrelated trades or businesses.

A church-affiliated organization (other than
a section 509(a)(3) organization) that is
exclusively engaged in managing funds or
maintaining retirement programs and is
described in Rev. Proc. 96-10, 1996-1 C.B.
577.

• Submit documentation detailing your retirement insurance program(s) primarily for organizations
described in sections 509(a)(1) and 170(b)(1)(A)(i).
• Submit documentation indicating whether more than 50 percent of the individuals covered by
the program(s) are directly employed by those organizations, or documentation indicating whether
more than 50 percent of the assets are contributed by, or held for the benefit of, employees of
those organizations.

A school below college level affiliated with • Refer to the instructions for an integrated auxiliary of a church described in Reg. section
a church or operated by a religious order
1.6033-2(h).
described in Reg. section 1.6033-2(g)(1)(vii).
Note. A school below college level affiliated with a church or operated by a religious order does
not have to submit documentation detailing whether or not it is internally supported.
A mission society (other than a section
509(a)(3) supporting organization unless it
also qualifies as an integrated auxiliary)
sponsored by, or affiliated with, one or
more churches or church denominations, if
more than half of the society’s activities are
conducted in, or directed at, persons in
foreign countries.

• Refer to the instructions for an integrated auxiliary of a church described in Reg. section

A state institution (other than a section
509(a)(3) supporting organization) whose
income is excluded from gross income
under section 115.

Submit a copy of the ruling letter or determination from the IRS stating that your income, derived
from activities constituting the basis for its exemption under section 501(c), is excluded from gross
income under section 115.

A government unit described in Rev. Proc.
95-48, 1995-2 C.B. 418.

• This Form is not for organizations exempt from Federal income tax under section 501(c)

1.6033-2(h).
• Submit documentation detailing that more than half of your activities are conducted in, or
directed at, persons in foreign countries.
Note. A mission society sponsored by, or affiliated with, one or more churches or church
denominations, if more than half of the society’s activities are conducted in, or directed at, persons
in foreign countries does not have to submit documentation detailing whether or not it is internally
supported.

requesting reclassification as a government unit.
• If you are exempt from federal income tax under section 501(c) and are requesting
reclassification as a government unit, you must obtain a letter ruling by following the procedures
specified in Rev. Proc. 2011-1, 2011-1 I.R.B. 1 or its successor. There is a fee associated with
obtaining such a letter ruling.

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Organization

Documentation required to support the exemption

An affiliate of a government unit (other than
a section 509(a)(3) supporting organization)
described in Rev. Proc. 95-48, 1995-2 C.B.
418

• Submit documentation from your bylaws or other organizational documents that states whether

An organization described in section
501(c)(1)

• A section 501(c)(1) organization is a corporation organized under an Act of Congress that is an

Line 8e. Advance approval that a
potential grant or contribution
constitutes an “unusual grant” Check
this box if you are requesting advance
approval that a potential grant or
contribution constitutes an “unusual
grant”.
If you are described in section
170(b)(1)(A)(vi) or section 509(a)(2) you
may request a determination that a
contribution you received be classified as
an “unusual grant” under Reg. section
1.170A-9(e)(6)(ii) and related provisions
of the Income Tax Regulations.
Reg. sections 1.170A-9(e)(6)(ii) and
1.509(a)-3(c)(4) set forth the criteria for
an unusual grant. Grants are considered
unusual if each of the following three
requirements is met:
1. The grant is attracted by reason of
the publicly supported nature of the
organization;
2. The grant is unusual or unexpected
with respect to the amount thereof; and
3. The grant, would, by reason of its
size, adversely affect the status of the
organization as normally being publicly
supported for the applicable period.
Reg. section 1.509(a)-3(c)(4) states
that, in determining whether a particular
contribution may be excluded as an
unusual grant, all pertinent facts and
circumstances will be taken into
consideration. No single factor will
necessarily be determinative.
Submit the following information and
documentation with your request for
recognition of an “unusual grant” under
Reg. section 1.170A-9(e)(6)(ii) and
related provisions of the Income Tax
Regulations.
• The name of the grantor, the amount of
the proposed grant, and the purpose(s)
for which you will use the grant funds.
• A copy of the proposed grant
agreement.
• Copies of all correspondence between
you and the grantor regarding this
proposed grant.
• An explanation of any prior or current
relationship between the grantor and you
and/or your directors.

your board members were appointed by a governmental unit, an affiliate of a governmental unit, a
public official acting in an official capacity, or elected by the public at large, pursuant to local
statute or ordinance. This will document that you are either “operated, supervised or controlled” by
governmental units, or by organizations that are affiliates of governmental units, within the
meaning of Reg. section 1.509(a)-4(g)(1)(i).
• Submit supporting documentation in your bylaws or other organizational document that indicate
you meet at least two (2) of the affiliation factors listed in Rev. Proc. 95 – 48, Section 4.03.
• Submit documentation detailing how you meet all of the facts and circumstances detailed in
Rev. Proc. 95 – 48, Section 4.04.
instrumentality of the United States, and exempt from federal income taxes.
• Submit a copy of your determination letter from the IRS that indicates whether you are
described in section 501(c)(1).

• A statement as to whether the grantor

exercises any control over you, or within
you.
• A listing of conditions that must be
satisfied prior to receipt of the proposed
grant.
• A listing of all previous contributions to
you from the grantor.
• Documentation detailing how you meet
some or all of the facts and
circumstances detailed in Reg. section
1.509(a)-3(c)(4).
Line 8f. Change in Type or Initial
Determination of Type for 509(a)(3)
Organizations. Check this box if you are
a 509(a)(3) supporting organization
requesting a change in Type or initial
determination of Type.
Supporting organizations are
described in section 509(a)(3) based on
the type of relationship they have with
their supported organization(s). Under the
Pension Protection Act of 2006 (PPA)
supporting organizations are classified as
Type I, Type II, or Type III supporting
organizations. The names are new, but
merely reflect the existing three
relationships with supported organizations
described in the current regulations:
• A Type 1 supporting organization is
operated, supervised, or controlled by its
supported organization(s) [comparable to
a parent-subsidiary relationship].
• A Type II supporting organization is
supervised or controlled in connection
with its supported organization(s)
[comparable to a brother-sister
relationship].
• A Type III supporting organization is
operated in connection with its supported
organization(s). The PPA of 2006 further
classifies Type III supporting
organizations into the following two
categories: Type III supporting
organizations that are functionally
integrated or Type III supporting
organizations that are not functionally
integrated.
1. Proposed regulations under the
Code, required by the PPA, provide new
rules for Type III supporting organizations
that are operated “in connection with”

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their supported organizations (74 Fed.
Reg. 48672). The proposed regulations
also provide the criteria that Type III
supporting organizations must satisfy in
order to qualify as “functionally
integrated”. For those Type III supporting
organizations that do not qualify as
functionally integrated, the regulations
require an annual payout equal to five
percent of the fair market value of the
organization’s non-exempt use assets.
2. Organizations may continue to rely
on the existing regulations that apply to
Type III supporting organization until the
effective date of final or temporary
regulations (except for the alternative
responsiveness test for trusts that was
eliminated by the PPA).
If you are a 509(a)(3) supporting
organization that has received a further
determination that you are classified as a
Type I, Type II, or Type III supporting
organization, and you wish to request a
change in Type, please submit the
following:
• a request for change from a Type __ to
a Type __ 509(a)(3) supporting
organization,
• a copy of the your organizing
document,
• a copy of your bylaws, and
• Schedule D of Form 1023*
If you are a 509(a)(3) supporting
organization that has not received a
determination that you are classified as a
Type I, Type II, or Type III supporting
organization, and wish to request a
determination of your Type, please submit
the following:
1. a request for classification as a
Type ___ 509(a)(3) supporting
organization,
2. a copy of the your organizing
document,
3. a copy of your bylaws, and
4. Schedule D of Form 1023*
* Effective August 17, 2006, the
alternative “operated in connection with”
responsiveness test applicable to
charitable trusts (Schedule D, 4a-e) was
eliminated by the PPA.

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Line 8g. Reclassification of Foundation
Status. Check this box if you are
requesting a reclassification of foundation
status.
If you are described in section
501(c)(3) and classified by the IRS as a
public charity, you may request a
determination regarding a change in your
foundation classification. Submit a
request indicating your current foundation
classification and the foundation

classification to which you are requesting
reclassification. Also, provide a statement
describing any adverse impact if you do
not receive the requested status.
If you are a private foundation, you
may request reclassification as an
operating foundation or as an exempt
operating foundation. If you wish to
become a public charity, you must

terminate your private foundation status.
But see line 8h.
Also check this box if you are a
nonexempt charitable trust described in
section 4947(a)(1) and are requesting an
initial determination that you are
described in section 509(a)(3).
See Table 2 for details.

Table 2. Reclassification of Foundation Status
Type of reclassification

Documentation required to support the reclassification

Request for reclassification as a church or a
Submit a completed Form 1023 Schedule A - Churches. Review the instructions to
convention or association of churches under sections Form 1023 for guidance in completing Schedule A.
509(a)(1) and 170(b)(1)(A)(i)
Request for reclassification as a school, college, or
Submit a completed Form 1023 Schedule B – Schools, Colleges, and Universities.
university under sections 509(a)(1) and 170(b)(1)(A)(ii) Review the instructions to Form 1023 for guidance in completing Schedule B.
Request for reclassification as a hospital or medical
research organization under sections 509(a)(1) and
170(b)(1)(A)(iii)

Submit a completed Form 1023 Schedule C – Hospitals and Medical Research
Organizations. Review the instructions to Form 1023 for guidance in completing
Schedule C.

Request for reclassification as an organization
Submit a completed Form 990 Schedule A, Parts I and II.
operated for the benefit of a college or university
owned or operated by a government unit as described Submit documentation from your bylaws or other organizational documents indicating
in sections 509(a)(1) and 170(b)(1)(A)(iv)
that you are organized and operated exclusively to receive, hold, invest, and administer
property and to make expenditures to or for the benefit of a college or university
described in section 170(b)(1)(A)(iii). Also, submit information showing that such
college or university is an agency or instrumentality of a State or political subdivision
thereof, or is owned or operated by a State or political subdivision thereof, or by an
agency or instrumentality of one or more States or political subdivisions.
Request for reclassification as an organization that
normally receives a substantial part of its support
from a government unit or from the general public
described in sections 509(a)(1) and 170(b)(1)(A)(vi)

Submit either:
1. A copy of your signed Form 990, Parts I through XI, or Form 990-EZ, Parts I
through VI, with the completed Schedule A, Public Charity Status and Public Support,
as filed with the IRS for the tax year immediately preceding the tax year in which this
request is made; or
2. Your support information for the past five completed tax years, using your overall
method of accounting used to complete the Form 990 or Form 990-EZ for such years.
This information may be provided to the IRS on a completed Schedule A, Public Charity
Status and Public Support, to the most recent version of Form 990 or Form 990-EZ.
Submit also a list showing the name of and amount contributed by each person (other
than a governmental unit or an organization described in section 170(b)(1)(A)(vi),
including a public charity that actually qualifies under section 170(b)(1)(A)(vi) but claims
or is recognized under a different public charity status, such as a church or a hospital)
whose total gifts for the past five completed tax years exceeded 2% of your total
support for this period, as described in Reg. section 1.170A-9T(f)(6) and (7). A “person”
includes an organization as well as an individual. Also state the sum of these excess
amounts (this amount is reported on Form 990, Schedule A, Part II, Section A, line 6).

Request for reclassification as an organization
described in section 509(a)(2) that normally receives:
(1) more than 331/3 % of its support from
contributions, membership fees, and gross receipts
from activities related to its exempt functions –
subject to certain exceptions, and (2) no more than
331/3 % of its support from gross investment income
and unrelated business taxable income (less section
511 tax) from business acquired by the organization
after June 30, 1975.

Submit either:
1. A copy of your signed Form 990, Parts I through XI, or Form 990-EZ, Parts I
through VI, with the completed Schedule A, Public Charity Status and Public Support,
as filed with the IRS for the tax year immediately preceding the tax year in which this
request is made; or
2. Your support information for the past five completed tax years, using your overall
method of accounting used to complete the Form 990 or Form 990-EZ for such years.
This information may be provided to the IRS on a completed Schedule A, Public Charity
Status and Public Support, to the most recent version of Form 990 or Form 990-EZ.
Also, submit both of the following:
• A list showing the name of each disqualified person (as defined in section 4946) that
provided any support described in section 509(a)(2)(A), and the total amount of such
support (without regard to the $5,000 and 1% limitations) received in each tax year
from each such person. Also state the sum of such amounts for each tax year (these
amounts are reported on Form 990, Schedule A, Part III, Section A, line 7a).
• A list showing the name of each person other than a disqualified person (and
showing the name of each bureau or similar agency of a governmental unit) that
provided support described in section 509(a)(2)(A)(ii) in any of the organization’s last
five completed tax years in excess of the greater of (1) 1% of the organization’s support
in such year or (2) $5,000, and showing the amount of such excess for each tax year.
Also state the sum of such excess amounts for each tax year (these amounts are
reported on Form 990, Schedule A, Part III, Section A, line 7b).

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Type of reclassification

Documentation required to support the reclassification

Request for reclassification as a supporting
organization described in section 509(a)(3)

See the instructions for Line 8f for a discussion of the three Types of supporting
organizations.
To demonstrate how you meet the requirements for reclassification as a 509(a)(3)
supporting organization, please submit the following:
• your current foundation classification,
• a statement requesting a change in foundation classification to 509(a)(3) Type __
• a copy of your organizing document,
• a copy of your bylaws, and
• Schedule D of Form 1023*
* Effective August 17, 2006, the alternative “operated in connection with”
responsiveness test applicable to charitable trusts (Schedule D, 4a-e) was eliminated
by the PPA.

Request for classification of nonexempt charitable
trust as a supporting organization described in
section 509(a)(3)

If you are a nonexempt charitable trust described in section 4947(a)(1) and are
requesting an initial determination that you are described in section 509(a)(3), then
furnish the following information from the date that you first became described in
section 4947(a)(1) (but not before Oct. 9, 1969) to the present:
• A list of all of the trustees that have served, together with a statement stating whether
such trustees were disqualified persons
within the meaning of § 4946(a) (other than as foundation managers);
• A copy of your original trust instrument and all amendments adopted thereafter; and
• Schedule D of Form 1023*
See the instructions for Line 8f for a discussion of the three Types of supporting
organizations. If you did not qualify under section 509(a)(3) in one or more prior years
after October 9, 1969 in which you were described in § 4947(a)(1), then you cannot be
issued a section 509(a)(3) determination letter except in accordance with the
procedures for termination of private foundation status under § 507(b)(1)(B), set forth in
line 8h.
* Effective August 17, 2006, the alternative “operated in connection with”
responsiveness test applicable to charitable trusts (Schedule D, 4a-e) was eliminated
by the PPA.

Request for reclassification as a private foundation as Submit a completed Form 990, Schedule A, Parts II and III. This will assist the IRS in
described in section 509(a)
determining whether or not you are normally publicly supported under either sections
509(a)(1) and 170(b)(1)(A)(vi) or under section 509(a)(2).
Submit a statement indicating your requested effective date of reclassification as a
private foundation. Also, show how you meet the governing instrument requirements of
section 501(e). See Rev. Rul. 75-38, 1975-1 C.B. 161.
Private foundations are required to request advance approval of their grant-making
procedures under section 4945(g).
• If you are requesting reclassification as a private foundation and conduct, or will
conduct, grant-making activities described under section 4945(g), submit a statement to
that effect.
• Submit all requested documentation as listed in the instructions to Item 8c of this
Form.

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Type of reclassification

Documentation required to support the reclassification

Request for reclassification as a private operating
foundation as described in section 4942(j)(3)

Submit a completed Form 990, Schedule A, Parts II and III. This will assist the IRS in
determining whether or not you are normally publicly supported under either sections
509(a)(1) and 170(b)(1)(A)(vi) or under section 509(a)(2).
Submit a completed Form 990-PF, Part XIV – Private Operating Foundations. This will
assist the IRS in determining whether you satisfy the following financial tests which are
necessary for classification as a private operating foundation:
• The Income Test (Reg. section 53.4942(b)-1(a)), and one (1) of the following tests:
• The Assets Test (Reg. section 53.4942(b)-2(a));
• The Endowment Test (Reg. section 53.4942(b)-2(b)); or
• The Support Test (Reg. section 53.4942(b)-2(c)).
Also, provide a statement describing any adverse impact if you do not receive the
requested status.
Private operating foundations must make direct qualifying distributions to be used for
the active conduct of the operating foundation’s own programs or activities. These
activities must be conducted by the operating foundation rather than by or through one
or more grantee organizations that receive distributions directly or indirectly from the
foundation.
Reg. section 53.4942(b)-1(a) lists several types of expenses that are considered direct
qualifying distributions for the active conduct of an operating foundation’s exempt
activities.
Submit a listing and description of your distributions that details whether your
distributions are used directly for the active conduct of your own programs or activities.
Private operating foundations are required to request advance approval of their
grant-making procedures under section 4945(g).
• If you are requesting reclassification as a private operating foundation and conduct,
or will conduct, grant-making activities described under section 4945(g), submit a
statement to that effect.
• Submit all requested documentation as listed in the instructions to Item 8c of this
Form. [Advance approval of scholarship procedures described in section 4945(g)]

Request for reclassification as an exempt operating
foundation as described in section 4940(d)(2):

Section 4940(d) provides that the term “exempt operating foundation”, with respect to
any tax year, applies to any private foundation if:
• Such foundation is an operating foundation as defined in section 4942(j)(3);
• Such foundation has been publicly supported under section 170(b)(1)(A)(vi) or
509(a)(2) for at least ten years, or under section 302(c)(3) of the Tax Reform Act of
1984, Public Law 98-369, such foundation was an operating foundation as defined in
section 4942(j)(3) as of January 1, 1983;
• At all times during the tax year, the governing body of such foundation (i) consists of
individuals at least 75 percent of whom are not disqualified individuals, as defined in
section 4940(d)(3)(B), and (ii) is broadly representative of the general public; and,
• At no time during the year does such foundation have an officer who is a disqualified
individual.
Submit documentation showing that you meet the requirements for classification as an
operating foundation as defined in section 4942(j)(3). Refer to the instructions above
regarding a request for reclassification as a private operating foundation as described
in section 4942(j)(3).
Submit documentation indicating whether or not you have been publicly supported
under section 170(b)(1)(A)(vi) or 509(a)(2) for at least ten years, or documentation that
you were an operating foundation as defined in section 4942(j)(3) as of January 1,
1983.
Submit a listing of your governing body, indicating whether at least 75 percent of whom
are not disqualified individuals, as defined in section 4940(d)(3)(B), and are broadly
representative of the general public.
Submit a statement indicating whether at any time during the year you had an officer
who is a disqualified individual.

Line 8h. Termination of private
foundation status under section
507(b)(1)(B) – advance ruling. Check
this box if you are requesting an advance
ruling on termination of your private
foundation status.
Section 507(b)(1)(B) allows a private
foundation to terminate its private
foundation status and become a public
charity. An organization may terminate its
private foundation status under section
507(b)(1)(B) if it meets the requirements
of section 509(a)(1), (2), or (3)) for a
continuous 60-month period beginning
with the first day of any tax year, and
notifies the IRS before beginning the

60-month period that it is terminating its
private foundation status.
Note. An organization that erroneously
determined that it was a private
foundation but that actually qualified and
has continued to qualify as a public
charity may request retroactive
reclassification as a public charity instead
of terminating private foundation status
under section 507(b)(1)(B). The
organization must demonstrate that it has
continuously qualified as a public charity.
An organization that wishes to
terminate its private foundation status
under section 507(b)(1)(B) is not required
to obtain an advance ruling, but merely to
provide the information set forth in

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Regulations section 1.507-2T(b)(3). If a
private foundation obtains an advance
ruling that it can be expected to satisfy
the requirements of section
507(b)(1)(B)(i) during the 60-month
period, then contributors may rely on such
ruling as set forth in Regulations section
1.507-2T(d)(3), and there will be no
penalty under section 6651 for failure to
pay section 4940 tax during the 60-month
period if the organization fails to terminate
its private foundation status. The
organization cannot otherwise rely on the
advance ruling during the 60-month
period or thereafter.
The request for an advance ruling
should include:

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• The name and address of the private

foundation
• A statement of its intention to terminate
its private foundation status
• Descriptions of the organization’s past,
current, and proposed activities, and how
it intends to attract public support
• Proposed budgets during the 60-month
termination period
• The date the organization’s regular tax
year begins
• The date the 60-month termination
period begins
• The Code section under which it seeks
classification (section 509(a)(1), (2), or
(3))
• If section 509(a)(1) applies, the specific
type of section 170(b)(1)(A) organization
for which it seeks classification as well as
the appropriate schedule of Form 1023 (if
applicable)
• If section 509(a)(2) applies, Schedule A
Part III of Form 1023
• If section 509(a)(3) applies, see
instructions for line 8(g), Request for
reclassification as a supporting
organization described in section
509(a)(3)
As a condition to receiving the advance
ruling, you must consent to extend the
period of limitations to assess section
4940 tax, for any tax year within the
advance ruling period, to four years after
filing Form 990-PF for the last tax year
within the 60-month period.
Line 8i. Termination of private
foundation status under section
507(b)(1)(B) – 60 month period ended.
Check this box if you if you have
completed the 60-month termination of
foundation status period.
Reg. sections 1.507-2T(b)(4) and (c)
require an organization, which is
terminating its private foundation status,
to notify the IRS that it has met the
requirements of a public charity within 90
days after the end of 60-month period.
Information to be provided at the
conclusion of the 60-month period must
include the following:

• A complete description of the

organization’s current operations
pertinent to the public charity status, as
well as any changes during the 60-month
period.
• Copies of the organization’s governing
instruments, bylaws, and amendments
during the 60-month period (if applicable).
• For public charity status under sections
509(a)(1) and 170(b)(1)(A)(vi) or section
509(a)(2), Form 990 Schedule A Part II or
III (as applicable) for the 60-month period.
An organization that intends to
terminate its private foundation status as
a section 509(a)(3) supporting
organization at the conclusion of the
60-month period should also include the
following:
• Details of the relationship between the
organization and the supported
organizations during the 60-month period.
• All pertinent information to establish
that the organization did not violate the
control requirements described in section
509(a)(3)(C) during the 60-month period,
such as details of any changes in its
foundation managers (as defined in
section 4946(b)(1)) during the 60-month
period.

Signature Requirements
An officer, director, trustee, or other
official who is authorized to sign for you
must sign Form 8940. The signature must
be accompanied by the title or authority of
the signer and the date. Please clearly
print the accompanying information.

Representation
Attach a completed Form 2848 if you
want to authorize a representative to
represent you regarding Form 8940. An
individual authorized by Form 2848 may
not sign Form 8940 unless that person is
also an officer, director, trustee or other
official who is authorized to sign the form.

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The time needed to complete and file
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If you have comments concerning the
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