8940 Instructions for Form 8940

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Instructions for Form 8940
(Rev. December 2024)

Request for Miscellaneous Determination
Section references are to the Internal Revenue Code unless
otherwise noted.

• Use the online Internal Revenue Code, regulations, or other
official guidance.
• View Internal Revenue Bulletins (IRBs) published since 1995.
• Sign up at IRS.gov/Charities to receive local and national tax
news by email.

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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.

What’s New

The instructions are modified under Schedule F. Section 509(a)
(3) Supporting Organizations, later, to improve responses in the
information requested to file Form 8940.

Reminders

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.
Electronic filing. Organizations filing Form 8940 must
complete and submit their Form 8940 electronically (including
paying the correct user fee) using Pay.gov.

Miscellaneous requests. In addition to the miscellaneous
requests that have previously been made using Form 8940, the
following miscellaneous requests are 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).
• 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).

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, go to IRS.gov/Charities.

How To Get Forms and Publications
Internet. You can access the IRS website 24 hours a day, 7
days a week, at IRS.gov to do the following.
• Download forms, instructions, and publications.
• Order IRS products online.
• Research your tax questions online.
• Search publications by topic or keyword.

Dec 13, 2024

Tax forms and publications. You can download or print all of
the forms and publications you may need at IRS.gov/FormsPubs.
Otherwise, you can go to IRS.gov/OrderForms to place an order
and have forms mailed to you. You should receive your order
within 10 business days.

General Instructions

Social security number (SSN). Don't enter SSNs 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 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

Instructions for Form 8940 (Rev. 12-2024) Catalog Number 55341C
Department of the Treasury Internal Revenue Service www.irs.gov

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.

• 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.

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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-TaxExempt-and-Government-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.

2

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 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, and
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.
• 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.

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 (CAF) number isn’t

TIP 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.
Instructions for Form 8940 (Rev. 12-2024)

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).

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.
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.

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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 other returns, such as

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

!

CAUTION

If a Form 990-series return is due while your request is
pending, 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
Instructions for Form 8940 (Rev. 12-2024)

Foreign Organizations

Foreign organizations are those that were created in countries
other than the United States or its territories. 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 foreign organizations

TIP 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. Organizations
created in territories of the United States are generally treated as
domestic organizations. If you were created in a U.S. 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 are similar to those outlined above for foreign
organizations (see Regulations section 1.6033-2(g)(1)(viii)).

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
3

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 may apply for one online by going
to IRS.gov/EIN. You may also apply for an EIN by faxing or
mailing Form SS-4 to the IRS. If the principle business was
created or organized outside of the United States or U.S.
territories, you may also apply for an EIN by calling
267-941-1099 (toll call).

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.

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Don't apply for an EIN more than once. If you’re unsure

TIP 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 of operation for

TIP 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.

Exception from Form 990 filing requirements. Check this
box if you are requesting an exception from filing Form 990; Form
990-EZ, Short Form of Organization Exempt From Income Tax;
or Form 990-N (e-Postcard). 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).

Part II. Type of Request

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.
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.

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, go to our website at IRS.gov/EO.

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.

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.

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.

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.

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.
Instructions for Form 8940 (Rev. 12-2024)

2022-5, 2022-1 I.R.B. 256 (updated annually). Complete Form
8940, Schedule G.
Also check this box if any of the following apply.
• 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.

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).

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.

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.

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Required attachments.
• If you are requesting reclassification as a public charity
described under sections 509(a)(1) and 170(b)(1)(A)(iv),
sections 509(a)(1) and 170(b)(1)(A)(vi), or section 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 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).
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).

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
Instructions for Form 8940 (Rev. 12-2024)

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 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.

Part III. Explanation of Request

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 must be listed as an

TIP 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.

5

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 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).

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.

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Requests must be submitted before the end of the tax
year in which the amount is set aside.

CAUTION

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. An NFI 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 1 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.
6

Line 7. Answer “Yes” if you are described under section 509(a)
(3) as an NFI 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.

Instructions for Form 8940 (Rev. 12-2024)

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.

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 8. Answer “Yes” if you receive more than 50% of your
support from gross investment income.

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. 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.

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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-NonProfits/Private-Foundations/Advance-Approval-of-Grant-MakingProcedures.

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.
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
Instructions for Form 8940 (Rev. 12-2024)

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
(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
7

of a particular employer, or because you give preference or
priority to such persons.

churches. Check the appropriate box(es) for each affiliation
factor you meet and explain how you meet it.

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.

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.

Schedule D. Exception From Form
990 Filing Requirements

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 1. Indicate under which exception you are requesting an
exemption from filing.
If you believe you should be exempt from filing Form 990 or
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, Section 1 or 2 of Schedule D (as
applicable).

Line 6. If you are internally supported, you receive financial
support primarily from internal church sources as opposed to
public or governmental sources.

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.

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.

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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), section 509(a)(2), or 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 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
8

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.

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

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
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
Instructions for Form 8940 (Rev. 12-2024)

financing, funding, or managing assets used for exclusively
religious activities and explain.

If “Yes,” at the end of this form, upload a copy of your ruling or
determination letter and stop here.

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 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.

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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 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 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, a
territory 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, a territory 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.
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)).

Instructions for Form 8940 (Rev. 12-2024)

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.).

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.
Line 4. Answer “Yes” if the grant, due to its size, would
adversely affect your status as a publicly supported organization
and explain.
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 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));
9

(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 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.

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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 sections 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.

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

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.
10

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 1 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, use Tax Exempt

TIP 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
Instructions for Form 8940 (Rev. 12-2024)

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).

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.

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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)):
1. 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);
2. 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
3. Your officers, directors, or trustees maintain a close and
continuous working relationship with the officers, directors, or
trustees of your supported organization(s).
If you don't meet one of these three relationship tests,

TIP 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.)
If applicable, for Type III organizations 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.
Instructions for Form 8940 (Rev. 12-2024)

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.
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 from controlling donors

TIP 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, each of your
supported organization(s) has a significant voice in your
investment policies, making and timing of grants, and directing
the use of your income and assets, and explain how each of your
supported organizations 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)).
A Type III supporting organization must annually provide the
following to each of its supported organizations.
1. A written notice addressed to a principal officer of the
supported organization describing the type and amount of all of
the support, including any amounts counting toward the
distribution requirement you provided to the supported
organization during the immediately preceding tax year and
including a brief narrative description of the support provided
and sufficient financial detail to identify the types and amounts of
support being reported.
2. A copy of your most recently filed Form 990-series return
or notice.
3. A copy of your governing documents and any
amendments, if not previously provided.
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 organizations 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

11

the manner in which it meets the integral part test. FI Type III
supporting organizations are subject to fewer restrictions and
requirements than NFI Type III supporting organizations.
Lines 13–14. Integral part test—Functionally integrated. To
be a functionally integrated supporting organization, you must
meet one of the following.
1. You are the parent of each of your supported
organization(s) (line 13).
2. You support only governmental supported organizations
(line 13).
3. Substantially all your activities directly further the exempt
purposes of your supported organization(s) (line 14).

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.

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Line 13. Answer “Yes” and explain if you’re the parent of each of
your supported organizations because:
1. You and your supported organizations are part of an
integrated system (for example, a hospital system); Have the
power to appoint or elect, directly or indirectly, a majority of the
officers, directors, or trustees of each supported organization;
2. You direct the overall policies, programs, and activities of
each of your supported organizations (for example, coordinating
the activities of the supported organizations and engaging in
overall planning, policy development, budgeting, and resource
allocation); and
3. Your governing body, members of your governing body, or
your officers (acting in their official capacities) appoint or elect,
directly or indirectly, a majority of the officers, directors, or
trustees of each of your supported organizations and have the
power to remove and replace such directors, officers, or trustees,
or otherwise have an ongoing power to appoint or elect such
directors, officers or trustees with reasonable frequency.
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.
Also answer “Yes” and explain if you support only
governmental supported organizations because:
1. You support only one or more governmental supported
organizations;
2. A substantial part of your activities directly further the
exempt purposes of at least one governmental supported
organization; and
3. If you support more than one governmental supported
organization, all of the governmental supported organizations
either operate in the same city, county, or metropolitan area, or
they work in close coordination or collaboration together to
conduct a service, program, or activity you support.

Line 14. Answer “Yes” if substantially all of your activities
directly further the exempt purposes of one or more supported
organizations by performing the functions of, or carrying out the
purposes of, such supported organization(s), and but for your
involvement, your supported organization(s) would normally
engage in such activities. Describe the activities that you
conduct.
Holding title to and managing assets that are used (or held for
use) directly in carrying out the exempt purposes of your
12

Line 15. Integral part test—Non-functionally integrated. 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 5 years. You can use Part V of Schedule A
(Form 990) to help determine your answer to this question.
The distributable amount for the first tax year an

TIP organization is treated as an NFI 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
Instructions for Form 8940 (Rev. 12-2024)

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).

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.

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Required attachments.
• If you are requesting reclassification as a public charity
described under sections 509(a)(1) and 170(b)(1)(A)(iv),
sections 509(a)(1) and 170(b)(1)(A)(vi), or section 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. 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 1. Select the foundation classification you are requesting
and complete any required information.

Line 2. Describe any adverse impact if you do not receive the
requested status.

Section 1. Request for Reclassification as a
Private Foundation, as Described in Section
509(a)

Line 3. Answer “Yes” if you are changing from public charity to
private foundation classification.

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 331/3%
of support test and the facts and circumstances test (that is, you
normally fail to receive at least 331/3% 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 331/3% 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.
Instructions for Form 8940 (Rev. 12-2024)

At the end of this form, upload a completed Form 990-PF, Part
XIII—Private Operating Foundations.

Line 3a. Answer “Yes” if you normally fail to meet both the
331/3% of support test and the facts and circumstances test (that
is, you normally fail to receive at least 331/3% 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 331/3% 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);

13

• Such foundation has 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 such foundation was an operating foundation, as
defined in section 4942(j)(3), as of January 1, 1983;
• At all times during the tax year, the governing body of such
foundation (i) consists of individuals at least 75% of whom are
not disqualified individuals, as defined in section 4940(d)(3)(B),
and (ii) is broadly representative of the general public; and
• At no time during the year does such foundation have an
officer who is a disqualified individual.

• 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.

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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 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) had 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 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.
14

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 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.

Instructions for Form 8940 (Rev. 12-2024)

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), sections 509(a)(1) and 170(b)(1)
(A)(vi), or section 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 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 1 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

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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 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.
Instructions for Form 8940 (Rev. 12-2024)

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 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.
15

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 or 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.

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.

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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. 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 purpose without

16

If you answer “Yes,” you should maintain in your records

TIP evidence that you meet these factors, such as:

• 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.

!

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

CAUTION

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 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.”
Instructions for Form 8940 (Rev. 12-2024)

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).
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.

!

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

CAUTION

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.

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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 notices section or
TIP 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).
Instructions for Form 8940 (Rev. 12-2024)

!

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.

!

CAUTION

75-50.

Failure to maintain these records or produce them upon
the proper request will create a presumption that you
haven’t complied with the requirements of Rev. Proc.

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 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
17

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).

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.

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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).

18

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
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 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
Instructions for Form 8940 (Rev. 12-2024)

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).

• 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)

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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 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

Instructions for Form 8940 (Rev. 12-2024)

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)

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 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.
19

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:

Do not send Form 8940 to this address.

Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

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Instructions for Form 8940 (Rev. 12-2024)