8940 Instructions for Form 8940

Instructions for Form 8940

Department of the Treasury
Internal Revenue Service

(Rev. April 2023)

Request for Miscellaneous Determination
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.

Reminder
Don’t include social security numbers
on publicly disclosed forms. Because
the IRS is required to disclose certain
types of determination requests, don't
include social security numbers on this
form. Documents subject to disclosure
include supporting information filed with
the form and correspondence with the IRS
about the filing.

Phone Help

If you have questions and/or need help
completing Form 8940, please call
877-829-5500. This toll-free telephone
service is available Monday through
Friday.

Email Subscription

The IRS provides a subscription-based
email service for tax professionals and
representatives of tax-exempt
organizations. The IRS sends subscribers
periodic updates regarding exempt
organization tax law and regulations,
available services, and other information.
To subscribe, visit IRS.gov/Charities.

What’s New

Organizations filing Form 8940, Request
for Miscellaneous Determination, must
complete and submit their Form 8940
electronically (including paying the correct
user fee) using Pay.gov.
In addition to the miscellaneous
requests that have previously been made
using Form 8940, the following
miscellaneous requests are now also
made on Form 8940:
• Government entities requesting
voluntary termination of exempt status
under section 501(c)(3) (previously a letter
request).
• Canadian registered charities
requesting inclusion in the Tax Exempt
Organization Search (TEOS) database of
organizations eligible to receive
tax-deductible charitable contributions
(Pub. 78 data) or a determination on
public charity classification (previously a
letter request).
Apr 3, 2023

• Private foundations giving notice only of
intent to terminate private foundation
status under section 507(b)(1)(B)
(previously provided on Form 8940 or by
general correspondence).

How To Get Forms and
Publications
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to do the following.
• Download forms, instructions, and
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Tax forms and publications. You can
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FormsPubs. Otherwise, you can go to
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and have forms mailed to you. You should
receive your order within 10 business
days.

General Instructions
Social security number. Don't enter
social security numbers on this form or
any attachments because the IRS is
required to disclose certain types of
approved determination requests.
Documents subject to disclosure include
supporting information filed with the form
and correspondence with the IRS related
to the request.
“You” and “us.” Throughout these
instructions and Form 8940, the terms
“you” and “your” refer to the organization
that is requesting a miscellaneous
determination. The terms “us” and “we”
refer to the IRS.

Answers

Form 8940 asks you to answer a series of
questions and provide information to
assist us in determining if you meet the
requirements of the miscellaneous
determination you requested. Answer
questions completely. If an explanation
provided for an earlier question also
applies to a later question, your response

Cat. No. 55341C

to the later question may simply refer to
your previous answer.
Financial data. Financial data, whether
budgets or actual, should be consistent
with other information presented in your
requested determination. Budgeted
financial data should be prepared based
on your current plans. We recognize that
your actual financial results may vary from
the budgeted amounts.
Past, present, and planned activities.
Many items on Form 8940 are written in
the present tense; however, base your
answers on your past, present, and
planned activities.
Language and currency requirements.
Complete Form 8940 and attachments in
English. Provide an English translation if
your organizational document, bylaws, or
any other attachments are in any other
language.
Report financial information in U.S.
dollars (specify the conversion rate used).
Combine amounts from within and outside
the United States and report the totals on
the financial statements.

Purpose of Form

These instructions supplement the general
procedures for issuing determination
letters under Rev. Proc. 2022-5, 2022-1
I.R.B. 256 (updated annually).
Organizations described in section
501(a). Organizations exempt under
section 501(a) file Form 8940 for
miscellaneous determinations under
sections 507, 509(a), 4940, 4942, 4945,
and 6033. Canadian registered charities
file Form 8940 to request inclusion in
TEOS (Pub. 78 data) or request public
charity status. Government entities
requesting voluntary termination of
exempt status under section 501(c)(3) file
Form 8940. See the specific instructions
below for more information about each
type of request.
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.
Nonexempt charitable trusts.
Nonexempt charitable trusts may also file
this form for an initial determination of
foundation classification under section
509(a)(3).

Requesting Expedited Review

We generally review requests in the order
we receive them. We expedite processing
of a request only where a written request
presents a compelling reason for
processing the request ahead of others.
Even if your request for expedited
processing is approved, this does not
mean your request will be immediately
approved or denied. Expedited processing
means that it will be assigned to a
specialist for review ahead of requests
received earlier in time. Circumstances
generally warranting expedited processing
include the following.
• A grant to the applicant is pending and
the failure to secure the grant may have an
adverse impact on the organization's
ability to continue operations.
• The purpose of the newly created
organization is to provide disaster relief to
victims of emergencies such as floods and
hurricanes.
• An IRS error has caused delays in
review of the form.

User Fee

The law requires payment of a user fee
with each request. You must pay this fee
through Pay.gov when you file Form 8940.
Payments can be made directly from your
bank account or by credit or debit card.
You won't be able to submit Form 8940
without paying the correct fee.
User fee amounts are listed in Rev.
Proc. 2022-5, 2022-1 I.R.B. 256 (updated
annually). For the current Form 8940 user
fee, go to IRS.gov/Charities-Non-Profits/
User-Fees-for-Tax-Exempt-andGovernment-Entities-Division. You can
also call 877-829-5500.

What To File

All organizations must complete Parts I
through IV, including any applicable
Schedules of Form 8940 plus any required
attachments. Submit a separate request
for each type of request set forth in Part II.

Attachments to Form 8940

A complete request may include one or
more documents in addition to Form 8940.
Pay.gov can accommodate only one
uploaded file. Before submitting Form
8940, consolidate your attachments into a
single PDF file. Combine your
attachments in the following order,

omitting any that don’t apply to your
request.
• Organizing document.
• Amendments to your organizing
document in chronological order.
• Bylaws or other rules of operation and
amendments.
• Form 2848, Power of Attorney and
Declaration of Representative.
• Form 8821, Tax Information
Authorization.
• Schedule A (Form 990), Part II or III.
• Form 990-PF, Part XIII-Private
Operating Foundations.
• Form 872-B, Consent to Extend the
Time to Assess Miscellaneous Excise
Taxes.
• Supplemental responses (if your
response won't fit in the provided text
field) and any additional information you
want to provide to support your request.
• Expedite request.
Put your name and EIN on each page
of your supplemental response and
identify the part and line number to which
the information relates.

How To File

As of April 3, 2023, the IRS requires that
the Form 8940, Request for Miscellaneous
Determination, be submitted electronically
online at Pay.gov. To submit Form 8940,
you must:
1. Register or have previously
registered for an account on Pay.gov.
2. Enter “Form 8940” or “8940” in the
search box and select Form 8940.
3. Complete the form.

Filing Assistance

For help in completing this form or general
questions relating to an exempt
organization, you may access information
on our website at IRS.gov/EO.
You may find the following publications
available on IRS.gov helpful.
• Pub. 557, Tax-Exempt Status for Your
Organization.
• Pub. 598, Tax on Unrelated Business
Income of Exempt Organizations.
• Pub. 3079, Tax-Exempt Organizations
and Gaming.
• Pub. 4221-NC, Compliance Guide for
Tax Exempt Organizations (other than
501(c)(3) Public Charities and Private
Foundations).
• Pub. 4221-PC, Compliance Guide for
501(c)(3) Public Charities.
• Pub. 4221-PF, Compliance Guide for
501(c)(3) Private Foundations.

Signature Requirements

An officer, director, trustee, or other official
who is authorized to sign for you must
digitally sign Form 8940 at the end of Part
IV. The signature must be accompanied
by the title or authority of the signer and
the date.
-2-

Authorized Representative
Form 2848. Upload a completed Form
2848 if you want to authorize a
representative to represent you regarding
your request. 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.
A Centralized Authorization File

TIP (CAF) number isn’t required to be
listed on Form 2848.

Form 8821. Upload a completed Form
8821 if you want to authorize us to discuss
your request with the person you have
appointed on that form.
Form 8821 doesn’t authorize your
appointee to advocate your position with
respect to federal tax laws; to execute
waivers, consents, or closing agreements;
or to otherwise represent you before the
IRS. If you want to authorize an individual
to represent you, use Form 2848.

After You Submit Form
8940
No additional information needed. If
our review shows that you meet the
requirements for your requested
miscellaneous determination, we’ll send
you a determination letter stating that your
request was approved.
Additional information needed. If we
can’t make a determination without more
information, we’ll write or call you.
Examples of the types of questions you
may be asked are available at Application
for Exemption or Misc. Determination:
Sample Questions. If the additional
information you provide shows that you
meet the requirements for your request,
we’ll send you a letter approving your
request. If we determine that you don’t
meet the requirements for your request,
we’ll send you a letter that explains our
position and your appeal rights (if
applicable).

Annual Return or Notice While
Your Request Is Pending

Unless you qualify for an exception from
the requirement to file an annual return or
notice, your filing obligations began as
soon as you were formed. You can find
information on return filing requirements
and exceptions in Pubs. 557 and 598, and
in the instructions for Forms 990 and
990-EZ.
You may also be required to file

TIP other returns, such as

employment tax returns or benefit
plan returns, which aren't discussed here.

Instructions for Form 8940 (Rev. 04-2023)

If a Form 990-series return is due
while your request is pending,
CAUTION complete and submit the return
according to Form 990-series instructions.

!

Public Inspection
Information available for public inspection. If your requested
miscellaneous determination is among
those disclosable to the public, the
information that will be open for public
inspection includes the following.
• Your complete Form 8940 and any
supporting documents.
• All correspondence between you and
the IRS concerning Form 8940, including
Form 2848.
• Your determination letter.
• Annual information returns (Form 990,
990-EZ, or 990-N) including schedules,
except for the names and addresses of
contributors and other identifying
information about contributors.
Information not available for public inspection. The following items won’t be
open for public inspection.
• Any information relating to a trade
secret, patent, style of work, or apparatus
that, if released, would adversely affect
you (we must approve withholding this
information).
• Any other information that would
adversely affect national defense (we
must approve withholding this
information).
• User fee payment information.
• Contributors’ names and addresses
and other identifying information about
contributors included with Form 990 or
990-EZ.
When submitting your request for a
miscellaneous determination, you must
clearly identify any information that isn’t
open to public inspection by marking it as
“NOT SUBJECT TO PUBLIC
INSPECTION” and include an explanation
of why you’re asking for the information to
be withheld. We will decide whether to
withhold the identified information from
public inspection.
Making documents available for public
inspection. Both you and the IRS must
make the information that is subject to
disclosure available for public inspection.
The public may request a copy of the
information available for public inspection
from us by submitting Form 4506-B. The
public may also request inspection of the
information or a copy of the information
directly from you.
You may post the documents required
to be available for public inspection on
your own website. Information returns and
your exemption application materials must
be posted exactly as filed with the IRS.
You may only delete the information that
isn't open for public inspection.
Instructions for Form 8940 (Rev. 04-2023)

If you post the documents on your
website, you can give any person
requesting copies the website where the
documents may be found, but you don’t
need to provide copies of the information.
However, even if these documents are
posted on your website, you must still
allow public inspection without charge at
your main office during regular business
hours.
Documents aren't considered available
for public inspection on a website if the
otherwise disclosable information is edited
or subject to editing by a third party when
posted. To date, the IRS hasn’t approved
any third-party websites for posting.
See Pub. 557 for additional information
on public inspection requirements.

Foreign Organizations

Foreign organizations are those that were
created in countries other than the United
States, its territories, or its possessions.
Foreign organizations may request
miscellaneous determinations in the same
way that domestic organizations request
miscellaneous determinations. See
Language and currency requirements,
earlier.
Contributions by U.S. residents to

TIP foreign organizations generally

aren’t deductible. Tax treaties
between the United States and certain
foreign countries provide specific limited
exceptions.
Annual returns for foreign organizations. A foreign organization that
establishes or claims tax-exempt status
generally must file an information return
annually (Form 990 or 990-EZ). However,
a foreign organization (other than a private
foundation or supporting organization)
may file Form 990-N (e-Postcard) instead
of Form 990 or 990-EZ when its gross
receipts from U.S. source income are
normally $50,000 or less and it hasn't
conducted significant activity in the United
States. See the instructions for Forms 990
and 990-EZ for further information. A
foreign organization that is subject to
unrelated business income tax must file
Form 990-T, Exempt Organization
Business Income Tax Return.
Organizations created in U.S. territories and possessions. Organizations
created in possessions and territories of
the United States are generally treated as
domestic organizations. If you were
created in a U.S. possession or territory,
you must complete all required parts of
Form 8940 to request a miscellaneous
determination.
Annual filing requirements for an
organization created in a U.S. territory or
possession are similar to those outlined
above for foreign organizations (see
Regulations section 1.6033-2(g)(1)(viii)).
-3-

Specific Instructions
Part I. Identification of
Applicant
Line 1. Full name of applicant. Enter
your complete name exactly as it appears
in your organizing document, including
amendments.
Line 2. If you have an “in care of” name,
enter it here; otherwise, leave this space
blank.
Lines 3–9. Mailing address. Enter your
complete address where all
correspondence will be sent. If mail isn't
delivered to your street address and you
have a P.O. box, list your P.O. box
information instead of your street address.
For a foreign address, enter your province
or state and foreign postal code where
indicated.
Line 10. Employer identification number (EIN). You must have your own EIN.
Enter the 9-digit EIN the IRS assigned to
you. If you don't have an EIN, you must
apply for one before submitting your
request. You can find out how to apply for
an EIN by visiting IRS.gov and searching
for “apply for an EIN.” You may apply for
an EIN online or by fax or mail.
International applicants may call
267-941-1099 (toll call).
Don't apply for an EIN more than

TIP once. If you’re unsure of your EIN

or whether you have one, call
877-829-5500 for assistance.

!

Don’t use the EIN of a related or
other organization.

CAUTION

Line 11. Month tax year ends. Select
the month your tax year (annual
accounting period) ends. Your tax year is
the 12-month period on which your annual
financial records are based.
Check your bylaws or other rules

TIP of operation for consistency with
the tax year you enter here.

Line 12. Person to contact. Enter the
name and title of the person you want us
to contact if we need more information.
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’re submitting
a completed Form 2848 with Form 8940.
Line 13. Provide a daytime telephone
number for the contact listed on line 12.
Line 14. You may provide a fax number
for the contact listed on line 12.

Line 15. Pay.gov will populate this field
with the current user fee for filing Form
8940.
Line 16. If you have a website, enter the
complete web address. Also, list any
websites maintained on your behalf. The
information on your website should be
consistent with the information in your
Form 8940.
Line 17. Officers, directors, and trustees. Enter the full names, titles, and
mailing addresses of your officers,
directors, and/or trustees. You may use
the organization's address for mailing. If
you have more than five entries, check the
box provided to add more officer, director,
and/or trustee information.
The person who is signing Form 8940
must be listed within the first five entries of
line 17.

Part II. Type of Request
Line 1. Select the item that best
describes your request. Submit a separate
request for each type of request set forth
in Part II. For additional information on any
of the determination issues covered by
Form 8940, visit our website at
IRS.gov/EO.
Advance approval of certain
set-asides described in section
4942(g)(2). Check this box if you are (1)
a private foundation requesting approval
of a set-aside as described in section
4942(g)(2), or (2) a non-functionally
integrated supporting organization
requesting approval of a set-aside as
described in Regulations section
1.509(a)-4(i)(6)(v). Complete Form 8940,
Schedule A.
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).
Complete Form 8940, Schedule B.
Advance approval of individual grant
procedures. Check this box if you are a
private foundation and are requesting
advance approval of your individual
grant-making procedures under section
4945(g). Complete Form 8940,
Schedule C.
Exception from Form 990 filing requirements. Check this box if you are
requesting an exception from filing Form
990, Return of Organization Exempt From
Income Tax; Form 990-EZ, Short Form of
Organization Exempt From Income Tax; or
Form 990-N (e-Postcard). Complete Form
8940, Schedule D.
If you believe you should be exempt
from Form 990 filing requirements
because you are affiliated with a church or
a convention or association of churches,
please review Regulations sections

1.6033-2(g) and (h) and Rev. Proc. 96-10,
1996-1 C.B. 577.
If you are claiming an exception from
Form 990 filing requirements as a state
institution (other than a section 509(a)(3)
supporting organization) whose income is
excluded from gross income under section
115, at the end of this form, upload a copy
of the ruling letter from the IRS stating that
your income, derived from activities
constituting the basis for your exemption
under section 501(c), is excluded from
gross income under section 115.
If you believe you should be exempt
from filing Form 990 or 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.
If you are claiming an exception from
Form 990 filing requirements as an
organization described in section 501(c)
(1), at the end of this form, upload a copy
of your determination letter or other
documentation from the IRS that indicates
whether you are described in section
501(c)(1).
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.” Complete
Form 8940, Schedule E.
If you are described in sections 509(a)
(1) and 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.
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. Complete Form 8940, Schedule F.

-4-

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. 2022-5,
2022-1 I.R.B. 256 (updated annually).
Complete Form 8940, Schedule G.
Also check this box if:
• You erroneously determined that you
were a private foundation but you were
actually qualified, and have continued to
qualify, as a public charity since your
inception as an organization described in
section 501(c)(3).
• 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.
• You are a private foundation seeking
classification as an operating foundation
or exempt operating foundation.
• 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).
A private foundation that wishes to
become a public charity does not check
this box but instead must terminate its
private foundation status. See Termination
of private foundation status under section
507(b)(1)(B) below.
Required attachments.
• If you are requesting reclassification as
a public charity described under sections
509(a)(1) and 170(b)(1)(A)(iv), 509(a)(1)
and 170(b)(1)(A)(vi), or 509(a)(2), submit
a completed Schedule A (Form 990), Part
II or III (as applicable).
• If you are requesting reclassification as
a private operating foundation, submit a
completed Form 990-PF, Part
XIII—Private Operating Foundations.
Termination of private foundation status under section 507(b)(1)(B)—advance ruling request. Check this box if
you are requesting an advance ruling on
termination of your private foundation
status under section 507(b)(1)(B).
Complete Form 8940, Schedule H.
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.
An organization that seeks an advance
ruling and files Form 8940 will be required
Instructions for Form 8940 (Rev. 04-2023)

to complete and submit Form 872-B
agreeing to extend the statute of
limitations for paying the section 4940
excise tax on net investment income until
after the end of the 60-month period. You
must also establish immediately after the
end of the 60-month period that you have
met the requirements of section 509(a)(1),
(2), or (3).

as tax exempt under the United States–
Canada Income Tax Convention (Treaty).
Check this box if you are a Canadian
charity and want to be listed as an
organization described in section 501(c)
(3) on IRS.gov or request classification as
a public charity rather than a private
foundation. Complete Form 8940,
Schedule K.

Note. If you erroneously determined that
you were a private foundation but actually
qualified, and have continued to qualify,
as a public charity, you may request
retroactive reclassification as a public
charity instead of terminating private
foundation status under section 507(b)(1)
(B). Select Part II, Reclassification of
foundation status, instead. You must
demonstrate that you have continuously
qualified as a public charity since your
inception as an organization described in
section 501(c)(3).

Part III. Explanation of
Request

Notice Only – Termination of private
foundation status under section
507(b)(1)(B). Check this box if you are
providing notice only on termination of
your private foundation status under
section 507(b)(1)(B). Complete Form
8940, Schedule I.
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.
Form 872-B is optional for
organizations not requesting an advance
ruling but, if the organization chooses not
to submit the form, it must pay the taxes
on its investment income during the
period. The organization must also
establish immediately after the end of the
60-month period that it has met the
requirements of section 509(a)(1), (2), or
(3).
Termination of private foundation status under section 507(b)(1)
(B)—60-month period ended. Check
this box if you have completed the
60-month termination of foundation status
period. Complete Form 8940, Schedule J.
Voluntary termination of section
501(c)(3) recognition by a government
entity. In Part III, describe how you are a
government entity not subject to federal
income tax (without regard to section
501(a)), and provide a statement that you
are requesting to voluntarily terminate
your recognition under section 501(c)(3).
Canadian registered charities: listing
on Pub. 78 Data and/or public charity
classification. A Canadian charity
registered by the Canada Revenue
Agency (CRA) is automatically recognized
Instructions for Form 8940 (Rev. 04-2023)

Line 1. Describe completely and in detail
your request for miscellaneous
determination. Your description should
include the nature of the request as well
as the reason(s) for making the request.
For more information on what to
include, see the instructions for your
specific request in the appropriate
schedule(s) in these instructions.

Part IV. Signature
Signature requirements. An officer,
director, trustee, or other official who is
authorized to sign for the organization
must sign Form 8940. The signature must
be accompanied by the title or authority of
the signer and the date.
The person signing Form 8940

TIP must be listed as an officer,

director, or trustee within the first
five entries of Part I, line 17.

Upload Checklist
Documents to upload. Check the boxes
to indicate which documents are included
in the file you upload with your form.
Enter your name and EIN on each page
of your supplemental response and
identify the schedule/section and line
number to which the information relates.
Pay.gov can accommodate only one
uploaded file. Consolidate your
attachments into a single PDF file not to
exceed 15MB.
If your PDF file exceeds the 15MB limit,
remove any items over the limit and
contact IRS Customer Account Services
at 877-829-5500 for assistance on how to
submit the removed items.

Schedule A. Advance
Approval of Certain
Set-asides
Line 1. Suitability test set-aside. If the
requirements of section 4942(g)(2) and
Regulations section 53.4942(a)-3(b) 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 the amount is actually
-5-

disbursed. A set-aside under the suitability
test requires advance approval. Similar
rules apply to a non-functionally integrated
(NFI Type III) supporting organization
under Regulations section 1.509(a)-4(i)(6)
(v).

!

CAUTION

Requests 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, at the end of this form, upload a
copy of the court order restricting you from
distributing assets or income.
Note. A contingent set-aside is available
only to a private foundation. A
non-functionally integrated Type III
supporting organization cannot request a
set-aside under Regulations section
1.509(a)-4(i)(6)(v), applying principles set
forth in Regulations section
53.4942(a)-3(b)(7).
Line 1a. State the amount of the
set-aside.
Line 1b. Check “Yes” if the amount set
aside will be paid by the last day of your
tax year after your tax year in which the
litigation is terminated. If “No,” explain.
Note. If the litigation encompasses more
than one tax year, you may seek
additional contingent set-asides.
Line 2. Describe the nature and purposes
of the project and the amount of the
set-aside.
Line 3. Describe the amounts and dates
of planned additions to the set-aside after
its initial establishment, if applicable.
Line 4. Explain why the project can be
better accomplished by a set-aside rather
than an immediate payment of funds.
Specific projects that can be better
accomplished by the use of a set-aside
include, but are not limited to, projects in
which relatively long-term grants or
expenditures must be made in order to
assure the continuity of particular
charitable projects or program-related
investments (as defined in section
4944(c)) or where grants are made as part
of a matching-grant program. Such
projects include, for example, a plan to
erect a building to house the direct
charitable, educational, or other similar
exempt activity of the private foundation
(such as a museum building in which

paintings are to be hung), even though the
exact location and architectural plans
have not been finalized; a plan to
purchase an additional group of paintings
offered for sale only as a unit that requires
an expenditure of more than one year's
income; or a plan to fund a specific
research program that is of such
magnitude as to require an accumulation
of funds before beginning the research,
even though not all of the details of the
program have been finalized.
Line 5. Describe 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.
Line 6. Answer “Yes” if 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.
Line 6a. State the extension of time
required.
Line 6b. Explain why the proposed
project could not be divided into two or
more projects covering periods of no more
than 60 months each.
Line 7. Answer “Yes” if you are described
under section 509(a)(3) as a
non-functionally integrated Type III
supporting organization.
Line 7a. Answer “Yes” if you have
obtained a written statement from each
supported organization whose exempt
purpose the specific project
accomplishes, signed under penalty of
perjury by one of their principal officers,
stating that they approve the project as
one that accomplishes one or more of
their exempt purposes and also approves
their determination that the project is one
that can be better accomplished by such a
set-aside than by the immediate payment
of funds.
Line 7b. Provide an explanation of how
you meet 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.

Schedule B. Advance
Approval of Voter
Registration Activities
Described in Section
4945(f)

An exempt private foundation may pay or
incur amounts for voter registration
activities without such amounts being
treated as taxable expenditures if the
requirements of section 4945(f) are met. In
addition, a grant by a private foundation to
an organization described in section

501(c)(3) that meets the requirements of
section 4945(f) 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.
Line 1. Answer “Yes” if you are described
in section 501(c)(3) and exempt from
taxation under section 501(a). If “No,” stop
and do not submit Form 8940 to request
advance approval of voter registration
activities under section 4945(f).
Line 2. Describe how your voter
registration activities are conducted in a
nonpartisan manner.
Line 3. Answer “Yes” if your voter
registration activities are confined to one
specific election period.
Line 4. Answer “Yes” if your voter
registration activities are carried out in five
or more states.
Line 5. Answer “Yes” if you spend at least
85% 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.
Line 6. Answer “Yes” if you receive at
least 85% of your support (other than
gross investment income) from exempt
organizations, the general public,
governmental units, or any combination of
those.
Line 7. Answer “Yes” if you receive more
than 25% of your support (other than
gross investment income) from any one
exempt organization.
Note. For this purpose, treat private
foundations that are described in section
4946(a)(1)(H) with respect to each other
as one exempt organization.
Line 8. Answer “Yes” if you receive more
than 50% of your support from gross
investment income.
Line 9. Answer “Yes” if any contributions
to you for voter registration drives are
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 and explain.

-6-

Schedule C. Advance
Approval of Individual
Grant Procedures
Described in Section
4945(g)

A private foundation's grant to an
individual for travel, study, or similar
purposes generally is a taxable
expenditure unless the foundation obtains
advance IRS approval of its grant
procedures.
The 45th day after a request for
approval of grant procedures has been
properly submitted to the IRS and the
organization has not been notified that
such procedures are not acceptable, such
procedures shall be considered as
approved from the date of submission until
receipt of actual notice from the IRS that
such procedures do not meet the
requirements of this section. If a grant to
an individual for a purpose described in
section 4945(d)(3) is made after
notification to the organization by the IRS
that the procedures under which the grant
is made are not acceptable, such grant is
a taxable expenditure under this section.
For more information about advance
approval of grant-making procedures of a
private foundation, go to IRS.gov/
Charities-Non-Profits/PrivateFoundations/Advance-Approval-of-GrantMaking-Procedures.

Line 1. Check the appropriate box(es)
indicating under which section(s) you want
your grant-making procedures to be
considered.
Check the box for section “4945(g)(1)”
if the purpose of your award is to provide a
scholarship or fellowship grant that is
awarded on an objective and
nondiscriminatory basis and is used for
study at a school.
Check the box for section “4945(g)(3)”
if the purpose of your award is 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 recipient.
Include your educational loan program
under this section.
You may check more than one box.
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.
Instructions for Form 8940 (Rev. 04-2023)

Line 2. If you conduct more than one
grant program, describe each program
separately.
If you make educational loans,
describe the terms of the loan (for
example, the factors you consider in
selecting or approving loan recipients,
interest rate, duration, forgiveness
provision, etc.). Also, describe whether
any financial institutions or other lenders
are involved in your program.
Explain how you will publicize your
program and whether you publicize to the
general public or to another group of
possible recipients. Include specific
information about the geographic area in
which your program will be publicized and
the means you will use, such as through
newspaper advertisements, school district
announcements, or community groups.
Line 3. Organizations that make grants to
individuals must maintain adequate
records and case histories showing the
name and address of each recipient,
under Rev. Rul. 56-304, 1956-2 C.B. 306,
but don’t provide this information as part of
your application.
Line 9. If “Yes,” what measures do you
take to ensure unbiased selections and
that awards are not provided to
disqualified persons?
Note. As a private foundation, you are not
permitted to provide grants to disqualified
persons. Disqualified persons include your
substantial contributors, foundation
managers, and certain family members of
disqualified persons. Section 4946(a)(1)
defines the term “disqualified person” as a
person who is:
(A) a substantial contributor, as defined in
section 507(d)(2) (generally, a person who
has contributed or bequeathed more than
2% of your total contributions and
bequests received, if over $5000);
(B) a foundation manager (within the
meaning of section 4946(b)(1));
(C) an owner of more than 20% of (i) the
total combined voting power of a
corporation, (ii) the profits interest of a
partnership, or (iii) the beneficial interest of
a trust or unincorporated enterprise, which
is a substantial contributor to the
foundation;
(D) a member of the family (as defined in
section 4946(d) (spouse, ancestors,
children, grandchildren,
great-grandchildren, and spouses of
children, grandchildren, and
great-grandchildren)) of any individual
described in subparagraph (A), (B), or (C);
(E) a corporation of which persons
described in subparagraph (A), (B), (C), or
(D) own more than 35% of the total
combined voting power;
(F) a partnership in which persons
described in subparagraph (A), (B), (C), or
(D) own more than 35% of the profits
interest; or
Instructions for Form 8940 (Rev. 04-2023)

(G) a trust or estate in which persons
described in subparagraph (A), (B), (C), or
(D) hold more than 35% of the beneficial
interest.
Section 4946(b) defines the term
“foundation manager,” with respect to any
private foundation as an officer, director,
or trustee of a foundation (or an individual
having powers or responsibilities similar to
those of officers, directors, or trustees of
the foundation).
Line 10. Answer “Yes” if you will:
(1) arrange to receive and review
grantee reports annually and upon
completion of the purpose for which
the grant was awarded;
(2) investigate diversions of funds
from their intended purposes upon
having reason to expect such
diversions (including failure to receive
required reports); and
(3) take all reasonable and
appropriate steps to recover diverted
funds, ensure other grant funds held
by a grantee are used for their
intended purposes, and withhold
further payments to grantees until you
obtain grantees' assurances that
future diversions will not occur and
that grantees will take extraordinary
precautions to prevent future
diversions from occurring.
Line 11. Answer “Yes” if you will maintain
all records relating to individual grants,
including information obtained to evaluate
grantees, identify whether a grantee is a
disqualified person, establish the amount
and purpose of each grant, and establish
that you undertook the supervision and
investigation of grants described in
line 10.
Line 12. Answer “Yes” if you award
scholarships on a preferential basis
because you require, as an initial
qualification, that the individual be an
employee or be related to an employee of
a particular employer, or because you give
preference or priority to such persons.
Line 15. For purposes of this schedule, a
program for children of employees of a
particular employer includes children and
other family members of employees.

Schedule D. Exception
From Form 990 Filing
Requirements
Line 1. Indicate under which exception
you are requesting an exemption from
filing.
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 sections
1.6033-2(g) and (h) and Rev. Proc. 96-10,
1996-1 C.B. 577. Complete Form 8940,
-7-

Section 1 or 2 of Schedule D (as
applicable).
If you are claiming an exception from
Form 990 filing requirements as a state
institution (other than a section 509(a)(3)
supporting organization) whose income is
excluded from gross income under section
115, at the end of this form, upload a copy
of the ruling letter from the IRS stating that
your income, derived from activities
constituting the basis for your exemption
under section 501(c), is excluded from
gross income under section 115.
If you believe you should be exempt
from filing Form 990 or 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.
Complete Form 8940, Section 4 of
Schedule D.
If you are claiming an exception from
Form 990 filing requirements as an
organization described in section 501(c)
(1), at the end of this form, upload a copy
of your determination letter or other
documentation from the IRS that indicates
you are described in section 501(c)(1).

Section 1. An integrated
auxiliary of a church described
in Regulations section
1.6033-2(h) (such as a men’s or
women’s organization,
seminary, mission society, or
youth group) or a school below
college level affiliated with a
church or operated by a
religious order
Line 1. Answer “Yes” if you are described
both in sections 501(c)(3) and 509(a)(1),
509(a)(2), or 509(a)(3). If “No,” stop and
do not submit Form 8940 to request a
Form 990 filing exception.
Line 2. Answer “Yes” if you are an
educational organization below college
level, have a program of general academic
nature, and are operated by a religious
order. Explain and stop here.
Line 3. Answer “Yes” if you are covered
by a group exemption letter issued to a
church or convention or association of
churches under an administrative
procedure (such as Rev. Proc. 80-27,
1980-1 C.B. 677). Provide the corporate
name of the church or convention or
association of churches and the Group
Exemption Number (GEN). Continue to
line 4.
Line 3a. Answer “Yes” if you are
operated, supervised, or controlled by or
in connection with a church or convention
or association of churches (as defined in
Regulations section 1.509(a)-4). Explain
and cite the references from your bylaws
or other organizational documents that

demonstrate how you are operated,
supervised, or controlled by or in
connection with a church or a convention
or association of churches within the
meaning of Regulations section
1.509(a)-4. Continue to line 4.
Line 3b. Answer “Yes” if the facts and
circumstances show that you’re affiliated
with a church or convention or association
of churches. Check the appropriate
box(es) for each affiliation factor you meet
and explain how you meet it.
Line 4. Answer “Yes” if you are a men's
or women's organization, a seminary, a
mission society, or a youth group and stop
here.
Line 5. Answer “Yes” if you are a school
(as described in sections 509(a)(1) and
170(b)(1)(A)(ii)) below college level and
stop here.
Line 6. If you are internally supported,
you receive financial support primarily
from internal church sources as opposed
to public or governmental sources.
Line 6a. Answer “Yes” if 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 explain.
Line 6b. Answer “Yes” if you normally
receive more than 50% of your support
from a combination of:
• government sources;
• public solicitation of contributions, or
• receipts from the sale of admissions;
goods, performance of services, or
furnishing of facilities in activities that are
not unrelated trades or businesses, and
explain.

you are operated, supervised, or
controlled by a church or a convention or
association of churches.
Line 2a. Answer “Yes” if you are engaged
exclusively in financing, funding the
activities of, or managing the funds of one
or more churches, integrated auxiliaries,
or conventions or associations of
churches. Explain and stop here.
Line 2b. Answer “Yes” if you are engaged
exclusively in financing, funding the
activities of, or managing the funds of a
group of organizations substantially all of
which are churches, integrated auxiliaries,
or conventions or associations of
churches, if substantially all of your assets
are provided by, or held for the benefit of,
such organizations. Explain and stop here.
Line 2c. Answer “Yes” if you maintain
retirement insurance programs primarily
for one or more churches, integrated
auxiliaries, or conventions or associations
of churches and more than 50% of the
individuals covered by the programs are
directly employed by those organizations.
If “Yes,” explain and stop here.
Line 2d. Answer “Yes” if you maintain
retirement insurance programs primarily
for one or more churches, integrated
auxiliaries, or conventions or associations
of churches and more than 50% of the
assets are contributed by, or held for the
benefit of, employees of those
organizations. Explain and stop here.
Line 3. Answer “Yes” if you are operated,
supervised, or controlled by one or more
religious orders and engaged in financing,
funding, or managing assets used for
exclusively religious activities and explain.

Section 2. 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

Section 3. A mission society
(other than a section 509(a)(3)
supporting organization)
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

Line 1. Answer “Yes” if you are
described in section 501(c)(3) and under
either section 509(a)(1) or 509(a)(2). If
“No,” stop and do not submit Form 8940 to
request a Form 990 filing exception under
this section.

Line 1. Answer “Yes” if you are described
in section 501(c)(3) and under either
section 509(a)(1) or 509(a)(2). If “No,”
stop and do not submit Form 8940 to
request a Form 990 filing exception under
this section.

Line 2. Answer “Yes” if you are operated,
supervised, or controlled by one or more
churches, integrated auxiliaries, or
conventions or associations of churches.
Explain and cite the reference from your
bylaws or other organizational documents
that states whether the affiliated church
has the authority to appoint and remove
your directors in order to demonstrate how

Line 2. Answer “Yes” if more than half of
your activities are conducted in or directed
at persons in foreign countries and
explain.
Line 3. Answer “Yes” if you are
sponsored by or affiliated with one or more
churches or church denominations. Check
the appropriate box(es) for each affiliation
-8-

factor you meet and explain how you meet
it.

Section 4. A governmental unit
or 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

Note. 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. 2022-1, 2022-1
I.R.B. 1, or its successor. There is a fee
associated with obtaining such a letter
ruling.
Line 1. Answer “Yes” if you are described
under section 501(a) but not under section
509(a)(3). If “No,” stop and do not submit
Form 8940 to request a Form 990 filing
exception.
Line 2. Answer “Yes” if you are a
governmental unit because you meet one
of the following definitions.
a. A state or local governmental unit
as defined in Regulations section
1.103-1(b), which includes a state,
territory, a possession of the United
States, the District of Columbia, or any
political subdivision thereof;
b. An organization entitled to receive
deductible charitable contributions as
an organization described in section
170(c)(1), which is a state, territory, a
possession of the United States, or
any political subdivision of any of the
foregoing, or the United States or the
District of Columbia, but only if the
contribution or gift is made for
exclusively public purposes; or
c. An Indian tribal government or a
political subdivision thereof under
sections 7701(a)(40) and 7871. If
“Yes,” explain and stop here.
Line 3. Answer “Yes” if you are an affiliate
of a governmental unit because you have
a ruling or determination stating that:
a. Your income is excluded from gross
income under section 115,
b. You are entitled to receive
deductible contributions under section
170(c)(1) on the basis that they are for
the use of governmental units, or
c. You are a wholly owned
instrumentality of a state or political
subdivision of a state for employment
tax purposes (sections 3121(b)(7) and
3306(c)(7)).
If “Yes,” at the end of this form, upload a
copy of your ruling or determination letter
and stop here.
Instructions for Form 8940 (Rev. 04-2023)

Line 4. Answer “Yes” if:
a. Your governing body is elected by
the public under local statute or
ordinance; or
b. A majority of the members of your
governing body are appointed by a
governmental unit, an affiliate of a
governmental unit, or a public official
acting in an official capacity.
If “Yes,” explain. If “No,” stop here.

Line 4. Answer “Yes” if the grant, due to
its size, would adversely affect your status
as a publicly supported organization and
explain.

Line 10. Describe any actual program of
public solicitation and exempt activities
and whether you have been able to attract
a significant amount of public support.

Line 5. Provide the name of the grantor,
the amount of the grant, when you expect
to receive the grant (and whether a single
payment or multiple payments over a
period of time), and the purpose(s) for
which you will use the grant funds.

Line 11. Describe how you may
reasonably be expected to attract a
significant amount of public support
subsequent to the particular contribution.

Line 4a. Answer “Yes” if you satisfy at
least two of the five affiliation factors
listed. Check the appropriate boxes and
explain (including references from your
articles, bylaws, etc.).

Line 6. Section 4946(a)(1) defines the
term “disqualified person,” as a person
who is:
(A) a substantial contributor, as defined in
section 507(d)(2) (generally, a person who
has contributed or bequeathed more than
2% of your total contributions and
bequests received, if over $5000);
(B) a foundation manager (within the
meaning of section 4946(b)(1));
(C) an owner of more than 20% of (i) the
total combined voting power of a
corporation, (ii) the profits interest of a
partnership, or (iii) the beneficial interest of
a trust or unincorporated enterprise, which
is a substantial contributor to the
foundation;
(D) a member of the family (as defined in
section 4946(d) (spouse, ancestors,
children, grandchildren,
great-grandchildren, and spouses of
children, grandchildren, and
great-grandchildren) of any individual
described in subparagraph (A), (B), or (C);
(E) a corporation of which persons
described in subparagraph (A), (B), (C), or
(D) own more than 35% of the total
combined voting power;
(F) a partnership in which persons
described in subparagraph (A), (B), (C), or
(D) own more than 35% of the profits
interest; or
(G) a trust or estate in which persons
described in subparagraph (A), (B), (C), or
(D) hold more than 35% of the beneficial
interest.

Schedule E. Advance
Approval That a Potential
Grant or Contribution
Constitutes an “Unusual
Grant”

If you are described in sections 509(a)(1)
and 170(b)(1)(A)(vi) or section 509(a)(2),
you may request a determination that a
potential grant, contribution, or bequest
(referred to collectively as "grant" in this
Schedule E and instructions) be classified
as an “unusual grant” under Regulations
section 1.170A-9(f)(6)(ii) or 1.509(a)-3(c)
(3).
In general, substantial grants from
disinterested parties will be considered
unusual if they:
1. Are attracted by reason of the
publicly supported nature of the
organization;
2. Are unusual or unexpected with
respect to the amount thereof; and
3. Would, by reason of their size,
adversely affect the status of the
organization as normally being publicly
supported for the applicable period for
determining whether the organization
meets its public support test.
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. See
Regulations sections 1.170A-9(f)(6)(iii)
and 1.509(a)-3(c)(4) for the factors for
determining if a grant is unusual.

Line 1. Answer “Yes” if you are described
in section 501(c)(3) and under sections
509(a)(1) and 170(b)(1)(A)(vi) or section
509(a)(2).
Line 2. Answer “Yes” if you were selected
for the grant because of your publicly
supported nature and explain.
Line 3. Answer “Yes” if the amount of the
grant is unusual or unexpected and
explain.

Instructions for Form 8940 (Rev. 04-2023)

Section 4946(b) defines the term
“foundation manager,” with respect to any
private foundation as an officer, director,
or trustee of a foundation (or an individual
having powers or responsibilities similar to
those of officers, directors, or trustees of
the foundation).
Line 7. If “Yes,” explain how the
contributor or any person standing in a
relationship to such contributor, which is
described in section 4946(a)(1)(C)
through (G) (defined above), continues to
directly or indirectly exercise control over
you.
Line 8. Indicate whether the contribution
was a bequest or an inter vivos transfer. A
bequest will ordinarily be given more
favorable consideration than an inter vivos
transfer.
Line 9. Describe the type of the expected
grant.
-9-

Line 12. Answer “Yes” if, prior to the
contribution, you were able to meet your
applicable public support test without the
benefit of any exclusions of unusual grants
and explain.
Line 13. If “Yes,” explain how your
governing body is made up of public
officials, or individuals chosen by public
officials acting in their capacity as such; of
persons having special knowledge in the
particular field or discipline in which you
operate; of community leaders, such as
elected officials, clergymen, and
educators; or, if you are a membership
organization, of individuals elected under
your governing instrument or bylaws by a
broadly based membership.
Line 14. Regulations section 1.507-2(a)
(7) states that whether or not a particular
condition or restriction imposed upon a
transfer of assets is material must be
determined from all of the facts and
circumstances of the transfer. Some of the
more significant facts and circumstances
to be considered in making such a
determination are:
• Whether the public charity (including a
participating trustee, custodian, or agent in
the case of a community trust) is the
owner in fee of the assets it receives;
• Whether such assets are to be held and
administered by the public charity in a
manner consistent with one or more of its
exempt purposes;
• Whether the governing body of the
public charity has the ultimate authority
and control over such assets, and the
income derived therefrom; and
• Whether, and to what extent, the
governing body of the public charity is
organized and operated so as to be
independent from the transferor.

Schedule F. Section 509(a)
(3) Supporting
Organizations
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), Public Charity Status and Public
Support.
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.
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 Part II (Form
8940, Schedule G).
Line 1. Answer “Yes” if you are a
nonexempt charitable trust described in
section 4947(a)(1) requesting an initial
determination that you are described in
section 509(a)(3). If “No,” continue to
line 2.
Line 1a. Provide 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). At the end of this
form, upload a copy of your original trust
instrument and all amendments adopted
thereafter.
Line 2. List the name, address, and EIN
of each organization you support.
Line 3. Describe your activities and
explain how they are solely engaged in to
support or benefit your supported
organizations.
Line 4. Answer “Yes” if each supported
organization has a letter from the IRS
recognizing it as a public charity under
section 509(a)(1) or (2).

Before you file your application,

TIP use Tax Exempt Organization

Search on IRS.gov to confirm
whether each of your supported
organizations is currently recognized as
exempt and is classified as a public
charity.
Line 4a. Answer “Yes” if any supported
organization you listed on line 2 received a
letter from the IRS stating that it’s exempt
under sections 501(c)(4), (5), or (6) and
the supported organization meets the
public support test under section 509(a)
(2). See Pub. 557 for information on the
public support test for section 509(a)(2).
If you answer “No,” describe how each
organization you support is a public charity
under section 509(a)(1) or (2). For
example, if you support a church, a foreign
organization, or an organization described
in section 501(c)(4), (5), or (6) that meets
the public support test in section 509(a)(2)
that hasn't received a determination letter
recognizing it as an exempt organization,
you should describe how this organization
qualifies as a public charity under section
509(a)(1) or (2). See Pub. 557 for
information on public charities under
sections 509(a)(1) and (2).
Line 5. Relationship test. To qualify
under section 509(a)(3), you must show
that you meet one of three relationship
tests with your supported organization(s).
Select the option that best describes your
relationship with your supported
organization(s).
• Type I (“operated, supervised, or
controlled by” relationship; comparable to
a parent–subsidiary relationship): A
majority of your governing board or
officers are elected or appointed by the
governing body, members of the
governing body, officers acting in their
official capacity, or the membership of
your supported organization(s).
• Type II (“supervised or controlled in
connection with” relationship; comparable
to a brother–sister relationship): Your
control or management is vested in the
same persons who control or manage
your supported organization(s).
• Type III (“operated in connection with”
relationship; responsive to the needs or
demands of, and having significant
involvement in the affairs of, the supported
organization(s)): One or more of your
officers, directors, or trustees are elected
or appointed by the officers, directors,
trustees, or membership of your supported
organization(s); one or more of your
officers, directors, trustees, or other
important office holders are also members
of the governing body of your supported
organization(s); or your officers, directors,
or trustees maintain a close and
continuous working relationship with the
officers, directors, or trustees of your
supported organization(s).
-10-

If you don't meet one of these

TIP three relationship tests, you aren't
described in section 509(a)(3).

Line 6. Describe how you are organized
to meet the relationship test identified in
Line 5. (See Regulations sections
1.509(a)-4(g)–(i) for more information on
how to meet each relationship test.)
Type III organizations must also
describe how your officers, directors, or
trustees maintain a close and continuing
relationship with the officers, directors, or
trustees of your supported organization(s).
Lines 7–8. Prohibited control by disqualified person. You can’t be
described in section 509(a)(3) if you’re
directly or indirectly controlled by
disqualified persons. Without proof of
independent control (as described in
Regulations section 1.509(a)-4(j)(2)), you
are controlled if disqualified persons:
• Can exercise 50% or more of the total
voting power of your governing body;
• Have authority to affect significant
decisions, such as power over your
investment decisions, or power over your
charitable disbursement decisions; or
• Can exercise veto power over your
actions.
Although control is generally
demonstrated where disqualified persons
have the authority over your governing
body to require you to take an action or
refrain from taking an action, indirect
control by disqualified persons will also
disqualify you as a supporting
organization.
For a disqualified person, see the
instructions for Schedule E, line 6, earlier.
Family includes an individual's spouse,
ancestors, children, grandchildren,
great-grandchildren, and the spouses of
children, grandchildren, and
great-grandchildren.
Foundation managers are officers,
directors, or trustees, or an individual
having powers or responsibilities similar to
those of a foundation's officers, directors,
or trustees.
Business relationships are employment
and contractual relationships, and
common ownership of a business where
any officers, directors, or trustees,
individually or together, possess more
than a 35% ownership interest in common.
Ownership means voting power in a
corporation, profits interest in a
partnership, or beneficial interest in a trust.
Line 9. Organizational test. If you
answered “No,” and you are a Type III
supporting organization, you must amend
your organizing document to specify your
supported organization(s) by name; or you
won’t meet the organizational test under
section 509(a)(3) and need to reconsider
your requested public charity
classification.
Instructions for Form 8940 (Rev. 04-2023)

Line 9a. If you answered “No,” you won’t
meet the organizational test under section
509(a)(3) unless you amend your
organizing document to specify your
supported organization(s) by name,
purpose, or class, and need to reconsider
your requested public charity
classification.
Line 10. When responding to this
question, don’t include organizations
described in section 509(a)(1), (2), or (4).
A family member for this purpose includes
spouse, ancestors, children,
grandchildren, great-grandchildren, and
spouses of children, grandchildren, and
great-grandchildren.
This prohibition on contributions

TIP from controlling donors only

applies to Type I and Type III
supporting organizations.
Line 11. Type III responsiveness test.
Answer “Yes” if, because of your
relationship described on line 6, the
supported organization(s) has a significant
involvement in your investment policies,
making and timing of grants, and directing
the use of your income and assets, and
explain how your supported
organization(s) is involved in these
matters.
Line 12. Type III notification requirement. A Type III supporting organization
must provide the notice described in this
question. If you’re a Type III supporting
organization, you’ll be required to answer
this question annually on your annual
information return (Schedule A (Form
990)).
Lines 13–15. Type III integral part test.
An organization seeking classification as a
Type III supporting organization must
meet an integral part test, which is
satisfied by maintaining significant
involvement in the operations of one or
more supported organizations and
providing support on which the supported
organization(s) are dependent. A Type III
supporting organization may be
functionally integrated (lines 13–14) or
non-functionally integrated (lines 15 and
15a–c) depending on the manner in which
it meets the integral part test. Functionally
integrated Type III supporting
organizations are subject to fewer
restrictions and requirements than
non-functionally integrated Type III
supporting organizations.
Line 13. Answer “Yes” if you’re the parent
of all your supported organizations
because you:
1. Have the power to appoint or elect,
directly or indirectly, a majority of the
officers, directors, or trustees of each
supported organization; and

Instructions for Form 8940 (Rev. 04-2023)

2. Exercise a substantial degree of
direction over the policies, programs, and
activities of each supported organization.
Example. N, an organization
described in section 501(c)(3), is the
parent organization of a healthcare system
consisting of two hospitals (Q and R) and
an outpatient clinic (S), each of which is
described in section 509(a)(1), and a
taxable subsidiary (T). N is the sole
member of each of Q, R, and S. Under the
charter and bylaws of each of Q, R, and S,
N appoints all members of the board of
directors of each corporation. N engages
in the overall coordination and supervision
of the healthcare system’s exempt
subsidiary corporations Q, R, and S in
approval of their budgets, strategic
planning, marketing, resource allocation,
securing tax-exempt bond financing, and
community education. N also manages
and invests assets that serve as
endowments of Q, R, and S.
Line 14. Answer “Yes” if substantially all
of your activities directly further the
exempt purposes of one or more
supported organizations to which you are
responsive and explain.
Holding title to and managing assets
that are used (or held for use) directly in
carrying out the exempt purposes of your
supported organization (exempt-use
assets) are activities that directly further
the exempt purposes of your supported
organization. Conversely, with certain
exceptions, fundraising, making grants
(whether to the supported organization or
to third parties), and investing and
managing non-exempt-use assets aren’t
activities that directly further the exempt
purposes of the supported organization.
See Regulations section 1.509(a)-4(i)(4)
(ii) for more information.
Line 15. To satisfy the integral part test
as a non-functionally integrated supporting
organization, you must annually distribute
at least 85% of your adjusted net income
or your minimum asset amount for the
prior tax year (whichever is greater) to
your supported organization(s). A Type III
supporting organization must distribute
one-third or more of its distributable
amount to one or more supported
organizations that are attentive to the
operations of the supporting organization
(within the meaning of Regulations section
1.509(a)-4(i)(5)(iii)(B)). Amounts
determined for a given tax year must be
distributed by the end of the following tax
year, and carryovers of excess
distributions are permitted for up to five
years. You can use Part V of Schedule A
(Form 990) to help determine your answer
to this question.

-11-

The distributable amount for the

TIP first tax year an organization is

treated as a non-functionally
integrated Type III supporting organization
is zero.
In general, “adjusted net income” is the
excess of gross income, including gross
income from any unrelated trade or
business, determined with certain
modifications, reduced by total
deductions. Gross income doesn’t include
gifts, grants, or contributions. Refer to
section 4942(f) and Regulations section
53.4942(a)-2(d) for details on adjusted net
income.
The minimum asset amount is 3.5% of
the fair market value of non-exempt-use
assets, decreased by acquisition
indebtedness with respect to such assets,
and increased by certain amounts
received or accrued that were treated as
distributed in prior tax years. See
Regulations section 1.509(a)-4(i)(5)(ii)(C).
For purposes of this line,
“non-exempt-use assets” are all assets of
the supporting organization other than:
1. Assets described in Regulations
sections 53.4942(a)(2)(c)(2)(i) through
(iv); and
2. Exempt-use assets, which are
assets that are used (or held for use)
directly in carrying out the exempt
purposes of your supported organization.
See Regulations section 1.509(a)-4(i)(8)
for more information.
Line 15a. List the total amount you
distribute(d) annually to each supported
organization. Also, indicate how each
amount will vary from year to year.
Line 15b. List the total annual income for
each supported organization. If you
distribute your income to, or for the use of,
a particular department or program of an
organization, list the annual revenue of the
supported department or program.
Line 15c. Answer “Yes” if your funds are
“earmarked” for a particular program or
activity conducted by your supported
organization(s).

Schedule G.
Reclassification of
Foundation Status,
Including a Voluntary
Request From a Public
Charity for Private
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 public charity
classification. Submit a request indicating
your current public charity classification

and the public charity classification to
which you are requesting reclassification.
If you erroneously determined that you
were a private foundation but actually
qualified and have continued to qualify as
a public charity, you may request
reclassification as a public charity instead
of terminating your private foundation
status under section 507(b)(1)(B). You
must demonstrate that you have
continuously qualified as a public charity
since being recognized as an organization
described in section 501(c)(3).
Required attachments.
• If you are requesting reclassification as
a public charity described under sections
509(a)(1) and 170(b)(1)(A)(iv), 509(a)(1)
and 170(b)(1)(A)(vi), or 509(a)(2), submit
a completed Schedule A (Form 990), Part
II or III (as applicable).
• If you are requesting reclassification as
a private operating foundation or exempt
operating foundation, submit a completed
Form 990-PF, Part XIII—Private Operating
Foundations.
Line 1. Select the foundation
classification you are requesting and
complete any required information.

Section 1. Request for
reclassification as a private
foundation, as described in
section 509(a)

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 Part II
(Form 8940, Schedule C).

Line 1. Answer “Yes” if you normally fail
to meet both the 33⅓% of support and the
facts and circumstances test (that is, you
normally fail to receive at least 33⅓% of
your total support from governmental
units, direct or indirect contributions from
the public, or a combination of these
sources, and you normally fail to receive at
least 10% but less than 33⅓% of your total
support from contributions made directly
or indirectly by the general public or from
governmental units and fail to satisfy
several other factors). See Regulations
section 1.170A-9(f)(3). If “No,” explain.
Line 2. Answer “Yes” if you normally fail
to receive more than one-third of your
support from any combination of gifts,
grants, contributions, membership fees,
and gross receipts from permitted

sources, or normally receive more than
one-third of your support from gross
investment income and the excess of the
amount of unrelated business taxable
income over the amount of taxes imposed
by section 511. If “No,” explain.
Line 3. Indicate your requested effective
date of reclassification as a private
foundation.
Line 4. Answer “Yes” if your governing
instrument meets the requirements of
section 508(e).
Section 508(e) provides that a private
foundation isn’t tax exempt unless its
organizing document contains specific
provisions. These specific provisions
require that you operate to avoid liability
for excise taxes under sections 4941(d),
4942, 4943(c), 4944, and 4945(d). You
can also meet these provisions by reliance
on state law.
See Pub. 557 for samples of provisions
that will meet section 508(e). Also, see
Appendix B of the Instructions for Form
1023 for a list of states that have enacted
statutory provisions that satisfy the
requirement of section 508(e), subject to
notations. Appendix B is based on Rev.
Rul. 75-38, 1975-1 C.B. 161.

Section 2. Request for
reclassification as a private
operating foundation, as
described in section 4942(j)(3)

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(b) lists several types of
expenses that are considered direct
qualifying distributions for the active
conduct of an operating foundation's
exempt activities.
At the end of this form, upload a
completed Form 990-PF, Part
XIII—Private Operating Foundations.
Line 1. 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.
Line 2. Describe any adverse impact if
you do not receive the requested status.
Line 3. Answer “Yes” if you are changing
from public charity to private foundation
classification.
Line 3a. Answer “Yes” if you normally fail
to meet both the 33⅓% of support and the
facts and circumstances test (that is, you
normally fail to receive at least 33⅓% of
your total support from governmental
-12-

units, direct or indirect contributions from
the public, or a combination of these
sources, and you normally fail to receive at
least 10% but less than 33⅓% of your total
support from contributions made directly
or indirectly by the general public or from
governmental units and fail to satisfy
several other factors). See Regulations
section 1.170A-9(f)(3). If “No,” explain.
Line 3b. Answer “Yes” if you normally fail
to receive more than one-third of your
support from any combination of gifts,
grants, contributions, membership fees,
and gross receipts from permitted
sources, or normally receive more than
one-third of your support from gross
investment income and the excess of the
amount of unrelated business taxable
income over the amount of taxes imposed
by section 511. If “No,” explain.
Line 3c. Indicate your requested effective
date of reclassification as a private
foundation.
Line 3d. Answer “Yes” if your governing
instrument meets the requirements of
section 508(e).
Section 508(e) provides that a private
foundation isn’t tax exempt unless its
organizing document contains specific
provisions. These specific provisions
require that you operate to avoid liability
for excise taxes under sections 4941(d),
4942, 4943(c), 4944, and 4945(d). You
can also meet these provisions by reliance
on state law.
See Pub. 557 for samples of provisions
that will meet section 508(e). Also, see
Appendix B of the Instructions for Form
1023 for a list of states that have enacted
statutory provisions that satisfy the
requirement of section 508(e), subject to
notations. Appendix B is based on Rev.
Rul. 75-38, 1975-1 C.B. 161.

Section 3. 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 sections 509(a)(1) and
170(b)(1)(A)(vi) or 509(a)(2) for at least 10
years, or 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

Instructions for Form 8940 (Rev. 04-2023)

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).
Line 1. In general, a private operating
foundation (POF) is a private foundation
that devotes most of its resources to the
active conduct of its exempt activities.
To qualify as a private operating
foundation, an organization must meet an
income test and one of three alternative
tests. The alternative tests include an
assets test, an endowment test, or a
support test. The tests are applied each
year so it is possible a private foundation
could meet the requirements in one year
and not in the next.
Line 2. Submit documentation indicating
whether or not you have been publicly
supported under sections 509(a)(1) and
170(b)(1)(A)(vi) or section 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.
Line 3. Answer “Yes” if, at all times during
the tax year, your governing body (i)
consisted of individuals at least 75% of
whom are not disqualified individuals, as
defined in section 4940(d)(3)(B), and (ii)
been broadly representative of the general
public. If “No,” explain.
Line 4. Answer “Yes” if, at any time
during the year, you had an officer who is
a disqualified individual and explain.

Schedule H. Termination
of Private Foundation
Status Under Section
507(b)(1)(B)—Advance
Ruling Request

Section 507(b)(1)(B) allows a private
foundation to terminate its private
foundation status and be reclassified as 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. See schedule J
for reporting at the end of the 60-month
period.
If a private foundation obtains an
advance ruling that it can be expected to

Instructions for Form 8940 (Rev. 04-2023)

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. 2022-5, 2022-1 I.R.B. 256
(updated annually).
By making this request you attest to the
following.
• The name and address of the private
foundation is correct as listed in Part I of
this form.
• The submission of this form serves as a
statement of your intention to terminate
your private foundation status and you are
requesting an advance ruling.
• The date your regular tax year begins is
correctly listed in Part I of this form.
• The date the 60-month termination
period begins will be the first day of the tax
period following the date of your request.
At the end of this form, upload a
completed Form 872-B. As a condition to
receiving the advance ruling, you must
use this form 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 990-PF annual
information return for the last tax year
within the 60-month period.
Line 1. Select the foundation
classification you are requesting and
complete any required information.
Line 2. Describe your past, current, and
proposed activities, and how you intend to
become a public charity (in other words,
how you will attract the necessary public
support and anticipated sources of
support or how you will operate to meet
the requirements of your intended
classification).
Line 3. Enter the date that corresponds to
the first day of the tax year following your
request.

Schedule I. Notice
Only—Termination of
Private Foundation Status
Under Section 507(b)(1)
(B)

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
-13-

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.
By making this request you attest to the
following.
• The name and address of the private
foundation is correct as listed in Part I of
this form.
• The submission of this form serves as a
statement of your intention to terminate
your private foundation status.
• The date your regular tax year begins is
correctly listed in Part I of this form.
• The date the 60-month termination
period begins will be the first day of the tax
period following the date of your request.
Form 872-B is optional for
organizations not requesting an advance
ruling; but, if the organization chooses not
to submit the form, it must pay the taxes
on its investment income during the
period. The organization must also
establish immediately after the end of the
60-month period that it has met the
requirements of section 509(a)(1), (2), or
(3).
Line 1. Select the foundation
classification you are requesting.
Line 2. Enter the date that corresponds to
the first day of the tax year following your
request.

Schedule J. Termination of
Private Foundation Status
Under Section 507(b)(1)
(B)—60-month Period
Ended

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.
See Schedules H and I for advance ruling
and advance notice, respectively, of
termination of private foundation status.

Required attachment. If you are
terminating your private foundation status
as a public charity described under
sections 509(a)(1) and 170(b)(1)(A)(iv),
509(a)(1) and 170(b)(1)(A)(vi), or 509(a)
(2), at the end of this form, upload a
completed Schedule A (Form 990), Part II
or III (as applicable), and your previously
filed Form 8940 providing notice or
requesting an advance ruling.
Line 1. Select the foundation
classification you are seeking
reclassification as and complete any
required information.
Line 2. Provide a complete description of
your current operations pertinent to the

public charity status, as well as any
changes during the 60-month period.

Schedule K. Canadian
Registered Charities:
Listing on Pub. 78 Data
and/or Public Charity
Classification

Canadian organizations that have
received a Notification of Registration from
the Canada Revenue Agency (formerly
Canada Customs and Revenue Agency),
and whose registrations haven’t been
revoked (“Canadian registered charities”),
are automatically recognized in the United
States as an organization described in
section 501(c)(3) and aren’t required to file
Form 1023. Canadian registered charities
are also presumed to be private
foundations. If you’re a Canadian
registered charity and want to be listed as
an organization described in section
501(c)(3) on IRS.gov or request
classification as a public charity rather
than a private foundation, complete this
schedule.
Line 1. Answer “Yes” if you have received
a Notification of Registration from the
Canada Revenue Agency. At the end of
this form, upload a copy. If “No,” stop
here.
Line 1a. Answer “Yes” if your registration
has been revoked and explain.
Line 2. Answer “Yes” if you have
completed Form 8833, Treaty Based
Return Position Disclosure Under Section
6114 or 7701(b). At the end of this form,
upload a copy.
Line 3. Answer “Yes” if you are
requesting recognition of section 501(c)(3)
exemption and listing in Pub. 78 data as
an organization eligible to receive tax
deductible contributions.
Line 4. Enter the date you formed.
Line 5. Select your type of organization.
A corporation generally is an entity
organized under a Canadian federal,
provincial, or territorial statute.
A limited liability company (LLC) that
files its own exemption application is
treated as a corporation rather than as a
partnership.
An unincorporated association is
generally organized under a constitution
that is established by two or more
individuals.
A trust may be formed by a trust
agreement or declaration of trust. A trust
may also be formed through a will.
Generally, a trust must be funded with
property, such as money, real estate, or
personal property.

Line 6. Select the foundation
classification you are seeking and
complete any required information.
Line 6a. Answer “Yes” if you are
requesting recognition of status as a
private operating foundation.
To be a private operating foundation
you must engage directly in the active
conduct of charitable, religious,
educational, and similar activities, as
opposed to indirectly carrying out these
activities by providing grants to individuals
or other organizations.
Line 6b. Describe how you meet the
requirements for private operating
foundation status, including how you meet
the income test and either the assets test,
the endowment test, or the support test. If
you’ve been in existence for less than one
year, describe how you are likely to satisfy
the requirements for private operating
foundation status.

Schedule L. A Church, an
Interchurch Organization
of Local Units of a Church,
a Convention or
Association of Churches

There is no single definition of the word
“church” for federal tax purposes. When
determining whether a section 501(c)(3)
religious organization is described as a
church (described in sections 509(a)(1)
and 170(b)(1)(A)(i)), we will consider
characteristics generally attributed to
churches and the facts and circumstances
of each organization applying for public
charity classification as a “church.”
The characteristics generally attributed
to churches are:
• A distinct legal existence,
• A recognized creed and form of
worship,
• A definite and distinct ecclesiastical
government,
• A formal code of doctrine and
discipline,
• A distinct religious history,
• A membership not associated with any
other church or denomination,
• Ordained ministers ministering to the
congregation,
• Ordained ministers selected after
completing prescribed courses of study,
• A literature of its own,
• Established places of worship,
• Regular congregations,
• Regular religious services,
• Sunday schools for the religious
instruction of the young, and
• Schools for the preparation of ministers.
Although you don’t need to meet each
of the above criteria to be classified as a
church, you’re generally required to have
a congregation or other religious
membership group. For purposes of
-14-

foundation classification under sections
509(a)(1) and 170(b)(1)(A)(i), the term
“church” includes, without limitation,
mosques, temples, and synagogues, and
certain other forms of religious
organizations. For more information, see
Pub. 1828, Tax Guide for Churches &
Religious Organizations.
The practices and rituals associated
with your religious beliefs or creed must
not be illegal or contrary to public policy.
Line 1. Describe your written creed,
statement of faith, or summary of beliefs.
Line 2. Your literature includes any
writings about your beliefs, rules, or
history.
Line 3. A “code of doctrine and discipline”
refers to a body of laws or rules that
govern behavior.
Line 4. A “religious hierarchy or
ecclesiastical government” refers to
people or institutions that exercise
significant influence or authority over your
“church.”
Line 5. Answer “Yes” if you’re part of a
group of churches with similar beliefs and
structures, such as a convention,
association, or union of churches.
Line 6. A “form of worship” refers to
religious practices that express your
devotion to your creed, faith, or beliefs.
Line 7. Indicate the regular days and
times of your religious services. Describe
the order of events during your regular
worship service and explain how the
activities conducted as part of your
services further your religious purposes.
Line 7a. Enter the average number of
members and nonmembers who attend
your regularly scheduled religious
services.
Line 8. An “established place of worship”
is a place where you hold regularly
scheduled religious services. It may be a
place that you own, rent, or that is
provided free for your use.
Line 9. An “established congregation” or
“other religious membership group”
includes individuals who regularly attend
and take part in the religious services of
your organization at an established
location. An established congregation
generally doesn’t include members of only
one family. If you answer “No,” because
you don’t have an established
congregation or other religious
membership, you may be a religious
organization that doesn’t qualify as a
church.
Line 9a. Enter the total number of your
current members. If you have no
members, enter “0.”
Line 9b. Answer “Yes” if you have a
prescribed way to become a member.
Instructions for Form 8940 (Rev. 04-2023)

Answer “Yes” even if you just keep
records of who is currently a member.
Describe any actions required for
individuals to become members.
Line 9c. Describe any rights and benefits
of members. You should include details of
any levels of membership and the rights
and/or benefits associated with each level.
Line 9d. If your members may be
associated with another denomination or
church, describe the circumstances in
which your members would be members
of your church and another church.
Line 9e. Family includes an individual's
spouse, ancestors, children,
grandchildren, great-grandchildren,
siblings (whether by whole or half-blood),
and the spouses of children,
grandchildren, great-grandchildren, and
siblings.
Line 10. Answer “Yes” if you conduct
baptisms, weddings, funerals, or other
religious rites.
Line 11. A school for the religious
instruction of the young refers to any
regularly scheduled religious, educational
activities for youth.
Line 12. A “prescribed course of study”
refers to formal or informal training. It
doesn’t include self-ordination or paying a
fee for an ordination certificate without
completing a course of study. Describe
the course of study completed by your
religious leaders.
Line 15. Provide any additional
information you would like us to consider
that would help us classify you as a
church.

Schedule M. Schools,
Colleges, and Universities

An organization qualifies as a school (for
purposes of classification under sections
509(a)(1) and 170(b)(1)(A)(ii)) if all the
following apply. It:
• Presents formal instruction as its
primary function,
• Has a regularly scheduled curriculum,
• Has a regular faculty of qualified
teachers,
• Has a regularly enrolled student body,
and
• Has a place where educational
activities are regularly carried on.

The term “school” includes primary,
secondary, preparatory, high schools,
colleges, and universities. An organization
won’t be described as a school under
sections 509(a)(1) and 170(b)(1)(A)(ii) if it
engages in both educational and
noneducational activities unless the latter
are merely incidental to the educational
activities. Nontraditional schools such as
an outdoor survival school or a yoga
school may qualify. However, an
organization may further an educational
Instructions for Form 8940 (Rev. 04-2023)

purpose without satisfying all the
conditions listed above that describe a
school. Such organizations may qualify as
public charities based upon their sources
of support as organizations described in
sections 509(a)(1) and 170(B)(1)(A)(vi) or
section 509(a)(2).
Line 1. Answer “Yes” if you normally have
a regularly scheduled curriculum, a regular
faculty of qualified teachers, a regularly
enrolled student body, and facilities where
your educational activities are regularly
carried on.
If you answer “Yes,” you should

TIP maintain in your records evidence
as:

that you meet these factors, such

• A list of required courses of study,
dates and times courses are offered, and
other information about how to complete
required courses;
• Certification by the appropriate state
authority or successful completion of
required training for qualified teachers;
• Records of regular attendance by
students at your facility; and
• A lease agreement or deed for your
facility.
If you answer “No,” you may not meet
the requirements of a school and you may
need to reconsider your foundation
classification request.
Line 2. Answer “Yes” if the primary
function of your school is the presentation
of formal instruction. If you answer “No,”
you may not meet the requirements for
classification as a school and may want to
reconsider your foundation classification
request.
Line 2a. Select the best description(s) of
your school.
Line 3. Answer “Yes” if you’re a public
school and explain how you’re operated
by the state or a subdivision of a state,
including if you have a signed contract or
agreement with a state or local
government under which you operate and
receive funding. If you answer “Yes,” stop
here.
Line 4. Answer “Yes” if you were formed
or substantially expanded when public
schools in your district or county were
desegregated by court order.

!

CAUTION

If you're unsure whether to answer
“Yes,” contact an appropriate
school official.

Line 5. Answer “Yes” if a state or federal
administrative agency or judicial body ever
determined your organization to be racially
discriminatory. Identify the parties involved
and the forum in which the case was
presented. Explain the reason for the
action, the decision reached, and provide
legal citations (if any) for the decision.
Also, explain in detail any changes made
-15-

in response to the action against your
organization or the decision reached.
Line 6. Answer “Yes” if your right to
receive financial aid or assistance from a
governmental agency has ever been
revoked or suspended and explain.
Establishment of Racially Nondiscriminatory Policy. Every private school is
subject to the provisions of Rev. Proc.
75-50, 1975-2 C.B. 587, modified by Rev.
Proc. 2019-22, 2019-22 I.R.B. 1260. See
Pub. 557, which sets forth the
requirements of Rev. Proc. 75-50 under
the section for Private Schools.
Publication of racially nondiscriminatory policy. An organization described in
section 501(c)(3) that is a private school
must publish a notice of its racially
nondiscriminatory policy as to students as
follows. “The M school admits students of
any race, color, national origin, and ethnic
origin to all the rights, privileges,
programs, and activities generally
accorded or made available to students at
the school. It doesn't discriminate on the
basis of race, color, national origin, and
ethnic origin in administration of its
educational policies, admission policies,
scholarship and loan programs, and
athletic and other school-administered
programs.”
Annual certification. A private school
must certify annually that it meets the
requirements of Rev. Proc. 75-50, as
modified by Rev. Proc. 2019-22, by filing
Schedule A (Form 990), Public Charity
Status and Public Support.
Schools that don’t file Form 990 or
990-EZ must make the certification by
filing Form 5578, Annual Certification of
Racial Nondiscrimination for a Private
School Exempt From Federal Income Tax.
Line 7. Answer “Yes” if your organizing
document or bylaws contain a
nondiscriminatory statement as to
students similar to the one shown above
or if you adopted such a policy by
resolution of your governing body. State
where your policy is located in your
organizing document, bylaws, or if it is in
an adopted resolution. If you answered
“No,” you must adopt a nondiscriminatory
policy before submitting this request.
Line 8. Answer “Yes” if your brochures,
application forms, advertisements, and
catalogues dealing with student
admissions, programs, and scholarships
contain a similar statement to the
following: “The M school admits students
of any race, color, and national or ethnic
origin.”
Line 8a. If you answered “No” to line 8,
check the box on line 8a if you agree that
all future printed materials, including
website content, will contain a statement
of nondiscriminatory policy as to students
similar to the one provided above.

Line 9. You must make your
nondiscriminatory policy known to all
segments of the general community
served by the school. One way to meet
this requirement is to publish your
nondiscriminatory policy annually in a
newspaper or over broadcast media. Rev.
Proc. 2019-22 now allows this publication
requirement to be satisfied by
continuously displaying your
nondiscrimination statement on your
Internet site, as described below.
Check “Yes” if you make your racially
nondiscriminatory policy known to all
segments of the general community you
serve by:
• Publishing a notice of your policy in a
newspaper of general circulation that
serves all racial segments of the
community;
• Publicizing your policy over broadcast
media in a way that is reasonably
expected to be effective; or
• Displaying a notice of your policy at all
times on your primary, publicly accessible
Internet homepage in a manner
reasonably expected to be noticed by
visitors to the homepage.
See Rev. Proc. 75-50, as modified by
Rev. Proc. 2019-22, for guidance on the
format and content of the required notice
and whether any exceptions may apply to
you.
A notice published in the legal

TIP notices section or classified

advertisements of your local
newspaper generally is not acceptable.
Line 9a. If you answered “No” to line 9,
check the box on line 9a if you agree that
you will publicize your nondiscriminatory
policy in a way that meets the
requirements of Rev. Proc. 75-50, as
modified by Rev. Proc. 2019-22.
Line 10. Answer “Yes” if you (or any
department or division of your
organization) discriminate in any way on
the basis of race with respect to
admissions, use of facilities or exercise of
student privileges, faculty or administrative
staff, or scholarship or loan programs and
explain fully.
Line 11. Enter the racial composition of
your student body, faculty, and
administrative staff in the spaces
provided. Enter actual numbers, rather
than percentages, for the current year and
projected numbers for the next academic
year. If the number is zero, then enter “0.”
If you’re not operational, submit an
estimate based on the best information
available (such as the racial composition
of the community you serve).

!

CAUTION

Don’t identify students, faculty,
and staff by name.

Line 12. Enter the racial composition of
students to whom you award loans and
scholarships in the spaces provided. Enter
actual numbers, rather than percentages,
for the current year and projected
numbers for the next academic year. If the
number is zero, then enter “0.” If you won’t
provide any loans or scholarships, check
the box provided.

!

Don’t identify students by name.

CAUTION

Line 13. Identify each of your
incorporators, founders, board members,
donors of land, and donors of buildings by
name (whether individuals or
organizations).
Line 14. Answer “Yes” if any individuals
or organizations on your list have an
objective to keep public or private school
education segregated by race and explain
how these individuals or organizations
promote segregation in public or private
schools.
Line 15. Answer “Yes” if, on a continuing
basis, you will maintain for a minimum
period of 3 years the following records.
• Your racial composition (similar to the
information requested on line 11).
• Evidence that your scholarships and
loans are awarded on a racially
nondiscriminatory basis (similar to the
information requested on line 12).
• Copies of all materials used by you or
on your behalf to solicit contributions.
• Copies of brochures, application forms,
advertisements, and catalogues dealing
with student admissions, programs, and
financial aid.
Answer “No” if you don’t maintain
records and explain how you meet the
recordkeeping requirements under Rev.
Proc. 75-50.
Failure to maintain these records
or produce them upon the proper
CAUTION request will create a presumption
that you haven’t complied with the
requirements of Rev. Proc. 75-50.

!

Schedule N. Hospitals and
Medical Research
Organizations

An organization qualifies as a hospital for
purposes of classification under sections
509(a)(1) and 170(b)(1)(iii) if it is a:
• Hospital,
• Medical research organization operated
in conjunction with a hospital, or
• Cooperative hospital service
organization.
Hospital. An organization is a
“hospital” if its principal purpose or
function is providing medical or hospital
care or medical education or research.
Medical care includes treatment of any
-16-

physical or mental disability or condition,
on an inpatient or outpatient basis. Thus, if
an organization is a rehabilitation
institution, outpatient clinic, or community
mental health or drug treatment center, it
is a hospital if its principal function is
providing treatment services, as described
above.
A hospital doesn't include convalescent
homes, homes for children or the aged
(except for certain skilled nursing facilities
under 42 USC 1395x(j)), or institutions
whose principal purposes or function is to
train handicapped individuals to pursue a
vocation.
Medical research organization. An
organization is a “medical research
organization” if its principal purpose or
function is the direct, continuous, and
active conduct of medical research in
conjunction with a hospital. The hospital
with which the organization is affiliated
must be described in section 501(c)(3), a
federal hospital, or an instrumentality of a
governmental unit, such as a municipal
hospital.
“Medical research” means
investigations, experiments, and studies
to discover, develop, or verify knowledge
relating to the causes, diagnosis,
treatment, prevention, or control of human
physical or mental diseases and
impairments. For more information, see
Regulations section 1.170A-9(d)(2).
Cooperative hospital service
organization. A cooperative hospital
service organization performs one or more
of the specific services listed below for
one or more exempt hospitals on a
cooperative basis. The services listed
below are exclusive. A cooperative service
organization that provides services other
than those listed below, or that provides
services to an organization other than an
exempt hospital, doesn’t qualify for
exemption under section 501(c)(3). The
list of services includes:
1. Data processing,
2. Purchasing (including the
purchasing of insurance on a group basis),
3. Warehousing,
4. Billing and collection (including the
purchasing of patron accounts receivable
on a recourse basis),
5. Food,
6. Clinical,
7. Industrial engineering,
8. Laboratory,
9. Printing,
10. Communications,
11. Record center, and
12. Personnel services (including
selection testing, training, and education
of personnel).

Instructions for Form 8940 (Rev. 04-2023)

Line 1. Answer “Yes” if you’re a medical
research organization, as described
above.
Line 1a. As a medical research
organization, you must be associated with
a hospital described in section 501(c)(3),
a federal hospital, or an instrumentality of
a government. Provide the name of the
hospital(s) you’re associated with and
describe the relationship(s).
Line 1b. List your assets and their fair
market value and the portion of your
assets directly devoted to medical
research and stop here.
Line 2. Answer “Yes” if you’re a
cooperative hospital service organization
and describe the services you provide to
your member hospitals and the exempt
status of your membership and stop here.
Line 3. Answer “Yes” if all the doctors in
your community are eligible for staff
privileges at your facility. You must answer
“Yes” even if staff privileges at your
facilities are limited by capacity, provided
that all qualified medical professionals in
your community may seek and would be
considered for eligibility.
Answer “No” if not all the doctors in
your community are eligible for staff
privileges at your facility.
If you answer “No,” describe in detail
how you limit eligibility for staff privileges
at your facility. Include details of your
eligibility criteria and selection procedures
for your courtesy staff of doctors.
Line 4. Answer “Yes” if you admit all
patients in your community who can pay
for themselves or through some form of
third-party reimbursement (for example,
private health insurance, Medicare, or
Medicaid).
Answer “No” if you limit admission for
these individuals in any way and describe
your admission policy in detail, including
how and why you restrict patient
admission.
Line 5. Answer “Yes” if you offer
emergency medical or hospital care at
your facility on a 24-hour basis, 7 days a
week.
Line 5a. Answer “Yes” if the reason you
don’t maintain a full-time emergency room
is either because you’re a specialty
hospital where emergency care would be
inappropriate for the services you provide
or another emergency medical care facility
that provides such services is located so
near to you as to make such services as
you might provide duplicative.
Line 6. Answer “Yes” if you provide free
or low-cost medical or hospital care
services. If you answer “Yes,” describe
your policy and to whom you provide
these services. Include details on how

Instructions for Form 8940 (Rev. 04-2023)

these services promote benefits to the
community.
Example. You may want to indicate
how you determine who is eligible for the
services, how you inform the general
public about your policy, any requirements
you require of patients to receive reduced
cost or free care, and any agreements you
might have with municipalities or
governmental agencies to subsidize the
cost of admitting or treating patients
through this policy.
Line 7. Answer “Yes” if you have a formal
program of medical training and research.
If you answer “Yes,” describe your
program, including the programs you offer,
the scope of such programs, and affiliation
with other hospitals or medical care
providers with which you carry on the
medical training or research programs.
Line 8. Answer “Yes” if you have a formal
program of community educational
programs and describe your programs,
including the types of programs offered,
the scope of the programs, and affiliation
with other hospitals or medical care
providers with whom you offer community
educational programs.
Line 9. Answer “Yes” if you have a board
of directors that is representative of the
community you serve or if an organization
described under section 501(c)(3) with a
community board exercises rights or
powers over you.
Answer “Yes” if you’re subject to a state
corporate practice of medicine law that
requires your governing board to be
composed solely of physicians licensed to
practice medicine in the state.
Line 9a. List each board member by
name and describe that person’s
relationship to you. Also, for each board
member, describe if and how that
individual represents the community.
Generally, hospital employees and staff
physicians aren’t individuals considered to
be community representatives. If you
operate under a parent organization
whose board of directors isn’t comprised
of a majority of individuals who are
representative of the community you
serve, provide the requested information
for your parent organization's board of
directors as well.
Line 10. Section 501(r). Answer “Yes” if
you operate a facility that is required by a
state to be licensed, registered, or
similarly recognized as a hospital.
Organizations that respond “Yes” to this
question are required to meet additional
requirements described in section 501(r)
to be considered a hospital exempt from
taxation by section 501(c).
Line 10a. A community health needs
assessment (CHNA) is an assessment of
the significant health needs of the
community. To meet the requirements of
-17-

section 501(r)(3), a CHNA must take into
account input from persons who represent
the broad interests of the community
served by the hospital facility, including
those with special knowledge of or
expertise in public health, and must be
made widely available to the public. Each
hospital facility must conduct a CHNA at
least once every 3 years and adopt an
implementation strategy to meet the
community health need identified through
such CHNA.
Answer “Yes” if the hospital facility
conducted a complying CHNA in the
current tax year or in either of the 2
immediately preceding tax years or if the
hospital facility intends to conduct a
CHNA before the end of its first 3-year
period.
Line 10b. A financial assistance policy
(FAP), sometimes referred to as a charity
care policy, is a policy describing how an
organization will provide financial
assistance at its hospital(s) and other
facilities, if any. Financial assistance
includes free or discounted health
services provided to persons who meet
the organization’s criteria for financial
assistance and are unable to pay for all or
a portion of the services. Financial
assistance doesn’t include:
• Bad debt or uncollectible charges that
the organization recorded as revenue but
wrote off due to a patient’s failure to pay or
the cost of providing such care to such
patients;
• The difference between the cost of care
provided under Medicaid or other
means-tested government programs or
under Medicare and the revenue derived
therefrom;
• Self-pay or prompt pay discounts; or
• Contractual adjustments with any
third-party payors.
Answer “Yes” if the hospital facility has
adopted a written financial assistance
policy and a written policy relating to
emergency medical care, as required by
section 501(r)(4).
Line 10c. Under section 501(r)(5), the
maximum amounts that can be charged to
FAP-eligible individuals for emergency or
other medically necessary care are the
amounts generally billed to individuals
who have insurance covering such care.
Answer “Yes” if the hospital facility:
1. Limits or will limit any charges to
FAP-eligible individuals to whom the
hospital facility provided emergency or
other medically necessary services to not
more than the amounts generally billed to
individuals who had insurance covering
such care; and
2. Prohibits, or upon beginning
operations will prohibit, the use of gross
charges, as described in section 501(r)(5).

The hospital facility may check “Yes” if
it charged more than the amounts
generally billed to individuals who had
insurance covering such care to an
individual if:
• The charge in excess of the amounts
generally billed (AGB) wasn’t made or
requested as a pre-condition of providing
medically necessary care to the
FAP-eligible individual;
• As of the time of the charge, the
FAP-eligible individual hadn’t submitted a
complete FAP application and hadn’t
otherwise been determined by the hospital
facility to be FAP eligible for care; and
• If the individual subsequently submits a
complete FAP application and is
determined to be FAP eligible for care, the
hospital facility refunds any amount that
exceeds the amount he or she is
determined to be personally responsible
for paying as a FAP-eligible individual,
unless such excess amount is less than
$5.
Line 10d. Answer “Yes” if the hospital
facility has, or will have at the beginning of
operation, either a separate written billing
and collections policy, or include in a
written FAP:
• A description of any actions that the
hospital facility (or other authorized party)
may take related to obtaining payment of a
bill for medical care, including, but not
limited to, any extraordinary collection
actions (ECAs);
• The process and time frames the
hospital facility (or other authorized party)
uses in taking those actions (including, but
not limited to, the reasonable efforts it will
make to determine whether an individual
is FAP eligible before engaging in ECAs);
and
• The office, department, committee, or
other body with the final authority or
responsibility for determining that the
hospital facility has made reasonable
efforts to determine whether an individual
is FAP eligible and may therefore engage
in ECAs against the individual.

Schedule O. 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)
Line 1. Answer “Yes” if you normally
receive a substantial part of your support

(excluding income you receive from an
activity substantially related to the
charitable, educational, or other section
501(c)(3) purpose that’s the basis for your
exemption under section 501(a)) from the
United States or any state or its political
subdivision or from direct or indirect
contributions from the general public. If
“No,” explain your sources of support.
Line 2. Answer “Yes” if your bylaws or
other organizational documents indicate
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 sections
509(a)(1) and 170(b)(1)(A)(ii).
Line 3. Answer “Yes” if the college or
university is an agency or instrumentality
of a state or political subdivision thereof,
or is it owned or operated by a state or
political subdivision thereof, or by an
agency or instrumentality of one or more
states or political subdivisions. List the
name and EIN of the college or university.

Schedule P. An
Agricultural Research
Organization Described in
Sections 509(a)(1) and
170(b)(1)(A)(ix)

returns and return information are
confidential, as required by section 6103.
However, certain returns and return
information of tax-exempt organizations
and trusts are subject to public disclosure
and inspection, as provided by section
6104.
The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated burden for
tax-exempt organizations filing this form is
approved under OMB control number
1545-0047 and is included in the
estimates shown in the instructions for
their information return.
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/
FormComments. Or you can write to:
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Do not send Form 8940 to this address.

Line 1. Explain in detail 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).
Line 2. Explain in detail your agricultural
research program and how contributions
to such program will be spent.
Paperwork Reduction Act Notice. We
ask for the information on this form to carry
out the Internal Revenue laws of the
United States. If you want your
organization to be recognized as tax
exempt by the IRS, you are required to
give us the information. We need it to
determine whether the organization meets
the legal requirements for your requested
miscellaneous determination.
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

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Instructions for Form 8940 (Rev. 04-2023)