8940 Instructions for Form 8940

Instructions for Form 8940

Department of the Treasury
Internal Revenue Service

(Rev. January 2018)

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.

Future Developments

For the latest information about
developments related to Form 8940 and
its instructions, such as legislation
enacted after they were published, go to
IRS.gov/Form8940.

General Instructions
Purpose of Form

Organizations exempt under section
501(c)(3) should file Form 8940 for
miscellaneous determinations under
sections 507, 509(a), 4940, 4942, 4945,
and 6033. Nonexempt charitable trusts
should also file a Form 8940 for an initial
determination under section 509(a)(3) and
other miscellaneous determinations
described above. These instructions
supplement the general procedures for
issuing determination letters under Rev.
Proc. 2017-5, 2017-1 I.R.B. 230, available
at IRS.gov/irb/2017-01_IRB/ar11.html
(updated annually).
Note. An organization applying for
recognition of exemption under section
501(c)(3) with Form 1023-EZ, Streamlined
Application for Recognition of Exemption
Under Section 501(c)(3) of the Internal
Revenue Code, must file Form 8940 if it
wishes to obtain a determination regarding
advance approval of scholarship
procedures under section 4945(g) or an
exception from the filing requirements to
file Form 990, Return of Organization
Exempt From Income Tax. However, an
organization applying for recognition of
exemption with Form 1023, Application for
Recognition of Exemption under Section
501(c)(3) of the Internal Revenue Code
(not Form 1023-EZ), may simultaneously
request such determinations as part of its
Form 1023 and need not 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

Sep 20, 2017

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 complete name exactly as it
appears in the organizing documents, as
revised.
Note. Throughout these instructions,
“you” and “your” refer to the organization
filing Form 8940.
Line 1b–1e. Mailing address. Enter your
complete address where all
correspondence will be sent. If mail is not
delivered to your street address and you
have 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
Cat. No. 55341C

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 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.
2017-5, 2017-1 I.R.B. 230, available at
IRS.gov/irb/2017-01/ar11.html (updated
annually).

Part II—Type of Request
Line 8. Check the box that best describes
your request. Submit a separate request
for each type of request set forth in Part II,
unless you are requesting to be
reclassified as a public charity under
section 509(a)(3), in which case you
check both the line 8f and 8g boxes.
Submit an 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 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).
Suitability test set-aside. If the
requirements of section 4942(g)(2) are
met, a private foundation may treat an
amount set aside for a specific charitable
project as a qualifying distribution in the
year of the set-aside rather than in the
year in which it is actually paid. A
set-aside under the suitability test requires
advance approval. Similar rules apply to a
not functionally integrated (NFI Type III)
supporting organization under Regulations
section 1.509(a)-4(i)(6)(v).
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 by an appropriate
foundation manager 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 set forth the extension of
time required.
An NFI Type III supporting organization
must also submit the following additional
information.
A written statement from each
supported organization whose exempt
purposes the specific project
accomplishes, signed under penalty of
perjury by one of the supported
organization's principal officers, stating
that the supported organization approves
the project as one that accomplishes one
or more of the supported organization's
exempt purposes and also approves the
supported organization's determination
that the project is one that can be better
accomplished by such a set-aside than by
the immediate payment of funds.
An explanation of how it meets the
responsiveness test under Regulations
section 1.509(a)-4(i)(3) with respect to a
supported organization whose exempt
purposes are accomplished by the
specific project.
The request must be submitted before
the end of the tax year in which the
amount is set aside.
Contingent set-aside. If a private
foundation is involved in litigation and
cannot distribute assets or income
because of a court order, the foundation
may request approval of a set-aside of
amounts held pursuant to the court order
that otherwise would be distributed as
qualifying distributions, known as a
contingent set-aside. See Regulations
section 53.4942(a)-3(b)(9). If you are
requesting approval of a contingent

set-aside, submit the following
information.
A copy of the court order restricting you
from distributing assets or income.
The amount of the set-aside.
A statement that the amount set aside
will actually be paid by the last day of your
tax year after your tax year in which the
litigation is terminated.
If the litigation encompasses more than
one tax year, you may seek additional
contingent set-asides.
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
engage in nonpartisan voter registration
activities if certain requirements are
satisfied. If an organization meets these
requirements, a grant by a private
foundation to such organization is not
considered a taxable expenditure even
though the grant is earmarked for voter
registration purposes generally.
An organization will be given an
advance ruling that it is described in
section 4945(f) for its first tax year of
operation if it submits evidence
establishing that it can reasonably be
expected to meet the tests under section
4945(f) for such year. Submit information
demonstrating how you meet each of the
five requirements.
1. You (the organization engaging in
the voter registration activities) are
described in section 501(c)(3) and exempt
from taxation under section 501(a).
2. Your voter registration activities
are:
nonpartisan,
not confined to one specific election
period, and
are carried out in five or more states.
3. You spend substantially all of your
income directly for the active conduct of
activities constituting the purpose or
function for which you are organized and
operated rather than to make grants to
fund the activities of other organizations.
4. You receive substantially all of your
support (other than gross investment
income) from:
exempt organizations,
the general public,
governmental units, or
any combination of those.
You do not receive more than 25% of
your support (other than gross investment
income) from any one exempt
organization and do not receive more than
50% of your support from gross
investment income.
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5. Contributions to you for voter
registration drives are not 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). A private foundation's grant to an
individual for travel, study, or similar
purposes generally is a taxable
expenditure if made before the foundation
obtains IRS approval of its grant
procedures.
Individual grant-making programs
described in section 4945(g) include.
1. Section 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. Section 4945(g)(2)—Prizes or
awards described in section 74(b) if the
recipient of such prize or award is selected
from the general public.
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 for such
prizes or awards 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.
3. Section 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 of the grantee.
Submit a statement indicating whether
you are requesting advance approval of
your individual grant-making procedures
under section 4945(g)(1), (2), (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. Exception from Form 990 filing requirements. Check this box if you
Instructions for Form 8940 (2018)

are requesting an exception from filing
Form 990, Form 990-EZ, Short Form of
Organization Exempt From Income Tax, or
Form 990-N (e-Postcard).
If you believe you should be exempt
from filing Form 990 or Form 990-EZ
because you are affiliated with a church or

a convention or association of churches,
please review Regulations section
1.6033-2(g) and (h) and Rev. Proc. 96-10,
1996-1 C.B. 577.
If you believe you should be exempt
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.

Table 1. Exception 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
Regulations 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, one of the three items listed below, showing that you are affiliated with a church or
a convention or association of churches, as detailed in Regulations 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 Regulations 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 Regulations section 1.509(a)-4) a
church or a convention or association of churches; or
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 Regulations section
1.6033-2(h)(3).
Submit documentation, both of the items listed below, detailing whether or not you are internally
supported, as detailed in Regulations 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); and
2. Submit documentation detailing whether you normally receive more than 50% 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.
Note. Men's or women's organizations, seminaries, mission societies, and youth groups do not need to meet
the internal support requirement.

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 fund management, financing, or 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% of the individuals covered by the program(s) are
directly employed by those organizations, or documentation indicating whether more than 50% of the assets
are contributed by, or held for the benefit of, employees of those organizations.

A school below college level affiliated with a
church or operated by a religious order
described in Regulations section 1.6033-2(g)(1)
(vii).

Refer to the instructions for an integrated auxiliary of a church described in Regulations section
1.6033-2(h).
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)
Submit documentation that you are described in section 501(c)(3) and section 509(a)(1) or (2).
(3) supporting organization) sponsored by, or
Submit documentation detailing that more than half of your activities are conducted in, or directed at,
affiliated with, one or more churches or church persons in foreign countries.
denominations, if more than half of the society’s
Submit documentation that you are sponsored by or affiliated with one or more churches or church
activities are conducted in, or directed at,
denominations.
persons in foreign countries.
• Submit bylaws or other organizational documents showing that a majority of your officers, directors, or
trustees (i) are appointed or elected by churches or church denominations, or (ii) also serve in such
capacity with churches or church denominations.
• Submit documentation to detail how relevant facts and circumstances show that you are affiliated with
one or more churches or church denominations. See Regulations section 1.6033-2(h) for guidance.
A state institution (other than a section 509(a)
Submit a copy of the ruling letter from the IRS stating that your income, derived from activities constituting the
(3) supporting organization) whose income is
basis for its exemption under section 501(c), is excluded from gross income under section 115.
excluded from gross income under section 115.

Instructions for Form 8940 (2018)

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Organization

Documentation required to support the exemption

A governmental 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) requesting
reclassification as a governmental unit.
If you are exempt from federal income tax under section 501(c) and are requesting reclassification as a
governmental unit, you must obtain a letter ruling by following the procedures specified in Rev. Proc. 2017-1,
2017-1 I.R.B. 1 or its successor. There is a fee associated with obtaining such a letter ruling.

An affiliate of a governmental 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 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 Regulations 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.

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
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).

Line 8e. Advance approval that a potential grant or contribution is an “unusual grant.” Check this box if you are
requesting advance approval that a grant
(including a contribution or bequest for this
purpose) is 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 grant you
received be classified as an “unusual
grant” under Regulations section
1.170A-9(f)(6)(ii) or 1.509(a)-3(c)(3).
Regulations sections 1.170A-9(f)(6)(iii)
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, by reason of its size,
would adversely affect the status of the
organization as normally being publicly
supported for the applicable period.
In determining whether a particular
grant 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.
The name of the grantor, the amount of
the grant, and the purpose(s) for which
you will use the grant funds.
A copy of the grant agreement, if any
(whether signed or proposed).
Copies of all correspondence between
you and the grantor regarding this grant.
An explanation of any prior or current
relationship between the grantor and you
and/or your trustees, directors, or officers.
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 grant.
A listing of all previous grants to you
from the grantor.
Documentation detailing how you meet
some or all of the facts and circumstances
detailed in Regulations 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.
A Type I 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 further classifies
Type III supporting organizations into the
following two categories: Type III
supporting organizations that are
functionally integrated (FI Type III) or Type
III supporting organizations that are not
functionally integrated (NFI Type III). Thus,
there are four different types of supporting
organizations.
The rules for functionally integrated
and non-functionally integrated Type III
supporting organizations are discussed in
the Instructions for Schedule A (Form 990
or 990-EZ), Public Charity Status and
Public Support.
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If you are a supporting organization
requesting an initial determination of type
or reclassification of Type I, Type II, FI
Type III, or NFI Type III supporting
organization, please submit the following.
The type of section 509(a)(3)
supporting organization requested;
A copy of the your organizing
document;
A copy of your bylaws; and
Schedule A (Form 990 or 990-EZ),
Parts I and IV–VI, with respect to your
most recently completed tax year.
Line 8g. Reclassification of foundation
status. Check this box if you are
requesting a reclassification of foundation
status. These instructions supplement the
procedures set forth in Rev. Proc. 2017-5,
2017-1 I.R.B. 230, available at IRS.gov/
irb/2017-01_IRB/ar11.html, or its
successor.
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 public charity
classification. Submit a request indicating
your current public charity classification
and the public charity classification to
which you are requesting reclassification.
Also, provide a statement describing any
adverse impact if you do not receive the
requested status.
Also check this box if you are a public
charity seeking classification as a private
foundation.
Note. A public charity that has become a
private foundation can indicate its new
private foundation status simply by filing a
Form 990-PF, Return of Private
Foundation or Section 4947(a)(1) Trust
Treated as a Private Foundation, and
following any procedures specified in the
form, instructions, or other published
guidance.
Also check this box if you request
reclassification as an operating foundation
or as an exempt operating foundation.
Instructions for Form 8940 (2018)

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).
An organization that is not currently
classified under section 509(a)(3) and

requests section 509(a)(3) classification or
reclassification must check the boxes for
both line 8f and line 8g. See Table 2 for
details.
A private foundation that wishes to
become a public charity does not check
this box but instead must terminate its

private foundation status. See line 8h for
procedures.

Table 2. Reclassification of Foundation Status
Type of reclassification

Documentation required to support the reclassification

Request for reclassification as a church or a convention or
association of churches under sections 509(a)(1) and
170(b)(1)(A)(i)

Submit a completed Form 1023 Schedule A—Churches. Review the Instructions for Form 1023
for guidance in completing Schedule A.

Request for reclassification as a school, college, or
university under sections 509(a)(1) and 170(b)(1)(A)(ii)

Submit a completed Form 1023 Schedule B—Schools, Colleges, and Universities. Review the
Instructions for 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 operated
for the benefit of a college or university owned or operated
by a governmental unit, as described in sections 509(a)(1)
and 170(b)(1)(A)(iv)

Submit a completed Schedule A (Form 990 or 990-EZ), Parts I and II.

Request for reclassification as an organization that
normally receives a substantial part of its support from a
governmental unit or from the general public described in
sections 509(a)(1) and 170(b)(1)(A)(vi)

Submit documentation from your bylaws or other organizational documents indicating 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)(ii).
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.
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 (Form 990 or 990-EZ), 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 5 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 (Form 990 or 990-EZ), 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 5
completed tax years exceeded 2% of your total support for this period, as described in
Regulations 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 Schedule A
(Form 990 or 990-EZ), Part II, Section A, line 6).

Request for reclassification as an agricultural research
organization under sections 509(a)(1) and 170(b)(1)(A)(ix)

Instructions for Form 8940 (2018)

To demonstrate how you meet the requirements for reclassification as an agricultural research
organization, please submit the following.
1. Your current foundation classification.
2. A statement requesting a change in foundation classification to sections 509(a)(1) and
170(b)(1)(A)(ix).
3. Information demonstrating how you are operated in conjunction with a land grant college
or university or a non-land grant college of agriculture (as defined in section 1404 of the
Agricultural Research, Extension, and Teaching Policy Act of 1977).
4. Information detailing your agricultural research program and how contributions to such
program will be spent.

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Type of reclassification

Documentation required to support the reclassification

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 (Form 990 or 990-EZ), 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 5 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 (Form 990 or 990-EZ), 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 Schedule A
(Form 990 or 990-EZ), 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 5 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 Schedule A (Form 990 or 990-EZ), Part III, Section A,
line 7b).

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 section 509(a)(3)
supporting organization, please submit the following.
Your current foundation classification;
A statement requesting a change in foundation classification to section 509(a)(3) and
indicating the requested type;
A copy of your organizing document;
A copy of your bylaws; and
Schedule A (Form 990 or 990-EZ), Parts I and IV–VI, with respect to your recently completed
tax year.

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
October 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 section 4946(a) (other than as
foundation managers);
A copy of your original trust instrument and all amendments adopted thereafter; and
Schedule A (Form 990or 990-EZ), Parts I and IV–VI, with respect to your most recently
completed tax year.
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 section 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 section 507(b)(1)(B), set forth in line 8h.

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Instructions for Form 8940 (2018)

Type of reclassification

Documentation required to support the reclassification

Request for reclassification as a private foundation, as
described in section 509(a)

Submit a completed Schedule A (Form 990 or 990-EZ), 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 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 under section 4945(g) to obtain advance approval of their
grant-making procedures related to scholarships, fellowships, prizes, awards, or other specified
grants to achieve a specific objective, produce a report or similar product, or enhance certain
capacities, skills, or talents of a grantee. 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 and submit a separate Form 8940 for line 8c.

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

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 (Regulations section 53.4942(b)-1(a)), and one of the following three
Alternative Tests.
• The Assets Test (Regulations section 53.4942(b)-2(a)),
• The Endowment Test (Regulations section 53.4942(b)-2(b)), or
• The Support Test (Regulations section 53.4942(b)-2(c)).
A private operating foundation 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 foundation rather than by or through one or more grantee organizations that
receive distributions directly or indirectly from the foundation.
Regulations 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.
Also, provide a statement describing any adverse impact if you do not receive the requested
status.
If you are changing from public charity to private foundation, then also provide the documentation
required for a request for a reclassification as a private foundation described in section 509(a).

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 10 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% 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 10 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% 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.
If you are changing from public charity to private foundation, then also provide the documentation
required for a request for reclassification as a private foundation described in section 509(a).

Line 8h. Termination of private foundation status under section 507(b)(1)
(B)—advance ruling or notice of termination. Check this box if you are
requesting an advance ruling on
termination of your private foundation
status under section 507(1)(B) or are
providing notice of such termination. If you
are only providing notice and not
requesting an advance ruling, write
“Notice Only” on line 8h of the Form 8940.
Section 507(b)(1)(B) allows a private
foundation to terminate its private
Instructions for Form 8940 (2018)

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
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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 notice of intent to terminate and

the following information set forth in
Regulations section 1.507-2(b)(3).
The name and address of the private
foundation.
A statement of its intention to terminate
its private foundation status.
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.
The date the organization’s regular tax
year begins.
The date the 60-month termination
period begins.
There is no user fee for merely
providing notice of intent to terminate. 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 1.507-2(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. Information regarding the user
fee for the advance ruling can be found in
Rev. Proc. 2017-5, 2017-1 I.R.B. 230,
available at IRS.gov/irb/2017-01_IRB/
ar11.html (updated annually).
An organization that requests an
advance ruling must provide the
information itemized above for a notice of
intent, plus the following additional
information.
A statement that the organization is
requesting an advance ruling.
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.
If sections 509(a)(1) and 170(b)(1)(A)
(i), (ii), or (iii) apply, the appropriate
schedule of Form 1023.
If sections 509(a)(1) and 170(b)(1)(A)
(iv) or (vi) apply, Schedule A (Form 990 or
990-EZ), Part II.
If section 509(a)(2) applies, Schedule A
(Form 990 or 990-EZ), Part III.
If section 509(a)(3) applies, see
instructions for line 8g, request for
reclassification as a supporting
organization described in section 509(a)
(3).
Form 872 or Form 872-B (see the
instructions for those forms). As a

condition to receiving the advance ruling,
you must use these forms to consent to
extend the period of limitations to assess
section 4940 tax, for any tax year within
the advance ruling period, to 4 years after
filing the Form 990 or Form 990-PF annual
information return 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.
Regulations sections 1.507-2(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 the 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 section
170(b)(1)(A)(iii) medical research
organization, section 170(b)(1)(A)(iv)
organization, or section 509(a)(3)
organization).
For public charity status under sections
509(a)(1) and 170(b)(1)(A)(vi) or section
509(a)(2), Schedule A (Form 990 or
990-EZ), 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.
A copy of Schedule A of the
organization's most recently filed Form
990.
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.

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.
Paperwork Reduction Act Notice. We
ask for the information on this form to carry
out the Internal Revenue laws of the
United States. You are required to give us
the information. We need it to ensure that
you are complying with these laws and to
allow us to figure and collect the right
amount of tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating
to a form or its instructions must be
retained as long as their contents may
become material in the administration of
any Internal Revenue law. Generally, tax
returns and return information are
confidential, as required by section 6103.
The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated average
time is:
Recordkeeping . . . . . . . .

4 hr., 46 min.

Learning about the law or
the form . . . . . . . . . . . . .

4 hr., 22 min.

Preparing the form . . . . .

4 hr., 38 min.

If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler,
we would be happy to hear from you. You
can send us comments from IRS.gov/
FormComment. Or you can send your
comments to the Internal Revenue
Service, Tax Forms and Publications
Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not
send the tax form to this address. Instead,
see Where To File.

Signature Requirements

An officer, director, trustee, or other official
who is authorized to sign for you must sign

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Instructions for Form 8940 (2018)