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8940 Ohjeet

Muoto 8940, Väärinkäytön pyyntö 507, 509(a), 4940, 4942, 4945 ja 6033 §

Rev. huhtikuuta 2023

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  • Muoto 8940 - Väärinkäytön pyyntö Päättäväisyys
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8940  
Request for Miscellaneous Determination  
(Rev. April 2023)  
Section references are to the Internal Revenue  
Code unless otherwise noted.  
Private foundations giving notice only of to the later question may simply refer to  
intent to terminate private foundation  
your previous answer.  
status under section 507(b)(1)(B)  
(previously provided on Form 8940 or by  
general correspondence).  
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.  
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  
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.  
Reminder  
Don’t include social security numbers  
on publicly disclosed forms. Because  
the IRS is required to disclose certain  
types of determination requests, don't  
include social security numbers on this  
form. Documents subject to disclosure  
include supporting information filed with  
the form and correspondence with the IRS  
about the filing.  
Download forms, instructions, and  
publications.  
Order IRS products online.  
Research your tax questions online.  
Search publications by topic or  
keyword.  
Use the online Internal Revenue Code,  
regulations, or other official guidance.  
View Internal Revenue Bulletins (IRBs)  
Phone Help  
published since 1995.  
Sign up at IRS.gov/Charities to receive  
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.  
local and national tax news by email.  
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.  
Email Subscription  
Purpose of Form  
The IRS provides a subscription-based  
email service for tax professionals and  
representatives of tax-exempt  
These instructions supplement the general  
procedures for issuing determination  
letters under Rev. Proc. 2022-5, 2022-1  
I.R.B. 256 (updated annually).  
organizations. The IRS sends subscribers  
periodic updates regarding exempt  
organization tax law and regulations,  
available services, and other information.  
To subscribe, visit IRS.gov/Charities.  
General Instructions  
Organizations described in section  
501(a). Organizations exempt under  
section 501(a) file Form 8940 for  
Social security number. Don't enter  
social security numbers on this form or  
any attachments because the IRS is  
required to disclose certain types of  
approved determination requests.  
Documents subject to disclosure include  
supporting information filed with the form  
and correspondence with the IRS related  
to the request.  
miscellaneous determinations under  
sections 507, 509(a), 4940, 4942, 4945,  
and 6033. Canadian registered charities  
file Form 8940 to request inclusion in  
TEOS (Pub. 78 data) or request public  
charity status. Government entities  
requesting voluntary termination of  
exempt status under section 501(c)(3) file  
Form 8940. See the specific instructions  
below for more information about each  
type of request.  
What’s New  
Organizations filing Form 8940, Request  
for Miscellaneous Determination, must  
complete and submit their Form 8940  
electronically (including paying the correct  
user fee) using Pay.gov.  
In addition to the miscellaneous  
requests that have previously been made  
using Form 8940, the following  
miscellaneous requests are now also  
made on Form 8940:  
“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.  
Note. An organization applying for  
Government entities requesting  
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  
voluntary termination of exempt status  
under section 501(c)(3) (previously a letter  
request).  
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  
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).  
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  
determination you requested. Answer  
questions completely. If an explanation  
provided for an earlier question also  
applies to a later question, your response  
Apr 3, 2023  
Cat. No. 55341C  
exemption with Form 1023, Application for  
Recognition of Exemption Under Section  
501(c)(3) of the Internal Revenue Code  
(not Form 1023-EZ), may simultaneously  
request such determinations as part of its  
Form 1023 and need not file Form 8940.  
Nonexempt charitable trusts.  
Nonexempt charitable trusts may also file  
this form for an initial determination of  
foundation classification under section  
509(a)(3).  
omitting any that don’t apply to your  
request.  
Authorized Representative  
Form 2848. Upload a completed Form  
2848 if you want to authorize a  
Organizing document.  
Amendments to your organizing  
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.  
document in chronological order.  
Bylaws or other rules of operation and  
amendments.  
Form 2848, Power of Attorney and  
Declaration of Representative.  
Form 8821, Tax Information  
Authorization.  
A Centralized Authorization File  
Schedule A (Form 990), Part II or III.  
Form 990-PF, Part XIII-Private  
(CAF) number isn’t required to be  
listed on Form 2848.  
TIP  
Requesting Expedited Review  
Operating Foundations.  
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  
Form 872-B, Consent to Extend the  
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.  
Time to Assess Miscellaneous Excise  
Taxes.  
Supplemental responses (if your  
processing the request ahead of others.  
Even if your request for expedited  
response won't fit in the provided text  
field) and any additional information you  
want to provide to support your request.  
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  
Expedite request.  
Put your name and EIN on each page  
specialist for review ahead of requests  
received earlier in time. Circumstances  
of your supplemental response and  
identify the part and line number to which  
generally warranting expedited processing the information relates.  
include the following.  
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  
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).  
A grant to the applicant is pending and  
How To File  
the failure to secure the grant may have an  
adverse impact on the organization's  
ability to continue operations.  
As of April 3, 2023, the IRS requires that  
the Form 8940, Request for Miscellaneous  
Determination, be submitted electronically  
online at Pay.gov. To submit Form 8940,  
you must:  
The purpose of the newly created  
organization is to provide disaster relief to  
victims of emergencies such as floods and  
hurricanes.  
1. Register or have previously  
registered for an account on Pay.gov.  
An IRS error has caused delays in  
2. Enter “Form 8940” or “8940” in the  
review of the form.  
search box and select Form 8940.  
User Fee  
3. Complete the form.  
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.  
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.  
User fee amounts are listed in Rev.  
Proc. 2022-5, 2022-1 I.R.B. 256 (updated  
annually). For the current Form 8940 user  
Pub. 557, Tax-Exempt Status for Your  
Organization.  
Pub. 598, Tax on Unrelated Business  
Income of Exempt Organizations.  
Pub. 3079, Tax-Exempt Organizations  
Annual Return or Notice While  
Your Request Is Pending  
also call 877-829-5500.  
and Gaming.  
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.  
Pub. 4221-NC, Compliance Guide for  
What To File  
Tax Exempt Organizations (other than  
501(c)(3) Public Charities and Private  
Foundations).  
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.  
Pub. 4221-PC, Compliance Guide for  
501(c)(3) Public Charities.  
Pub. 4221-PF, Compliance Guide for  
501(c)(3) Private Foundations.  
Attachments to Form 8940  
You may also be required to file  
A complete request may include one or  
more documents in addition to Form 8940.  
Signature Requirements  
other returns, such as  
TIP  
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.  
employment tax returns or benefit  
Pay.gov can accommodate only one  
uploaded file. Before submitting Form  
8940, consolidate your attachments into a  
single PDF file. Combine your  
plan returns, which aren't discussed here.  
attachments in the following order,  
Instructions for Form 8940 (Rev. 04-2023)  
-2-  
If a Form 990-series return is due  
while your request is pending,  
complete and submit the return  
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.  
Specific Instructions  
!
CAUTION  
according to Form 990-series instructions.  
Part I. Identification of  
Applicant  
Public Inspection  
Line 1. Full name of applicant. Enter  
your complete name exactly as it appears  
in your organizing document, including  
amendments.  
Information available for public in-  
spection. If your requested  
miscellaneous determination is among  
those disclosable to the public, the  
information that will be open for public  
inspection includes the following.  
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  
Your complete Form 8940 and any  
supporting documents.  
All correspondence between you and  
correspondence will be sent. If mail isn't  
delivered to your street address and you  
have a P.O. box, list your P.O. box  
information instead of your street address.  
For a foreign address, enter your province  
or state and foreign postal code where  
indicated.  
the IRS concerning Form 8940, including  
Form 2848.  
See Pub. 557 for additional information  
on public inspection requirements.  
Your determination letter.  
Annual information returns (Form 990,  
Foreign Organizations  
990-EZ, or 990-N) including schedules,  
except for the names and addresses of  
contributors and other identifying  
information about contributors.  
Foreign organizations are those that were  
created in countries other than the United  
States, its territories, or its possessions.  
Foreign organizations may request  
miscellaneous determinations in the same  
way that domestic organizations request  
miscellaneous determinations. See  
Language and currency requirements,  
earlier.  
Line 10. Employer identification num-  
ber (EIN). You must have your own EIN.  
Enter the 9-digit EIN the IRS assigned to  
you. If you don't have an EIN, you must  
apply for one before submitting your  
request. You can find out how to apply for  
an EIN by visiting IRS.gov and searching  
for “apply for an EIN.” You may apply for  
an EIN online or by fax or mail.  
Information not available for public in-  
spection. 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).  
Contributions by U.S. residents to  
foreign organizations generally  
aren’t deductible. Tax treaties  
TIP  
International applicants may call  
Any other information that would  
between the United States and certain  
foreign countries provide specific limited  
exceptions.  
267-941-1099 (toll call).  
adversely affect national defense (we  
must approve withholding this  
information).  
Don't apply for an EIN more than  
once. If you’re unsure of your EIN  
or whether you have one, call  
TIP  
User fee payment information.  
Annual returns for foreign organiza-  
tions. A foreign organization that  
Contributors’ names and addresses  
877-829-5500 for assistance.  
and other identifying information about  
contributors included with Form 990 or  
990-EZ.  
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  
Don’t use the EIN of a related or  
other organization.  
!
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  
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.  
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.  
Check your bylaws or other rules  
of operation for consistency with  
the tax year you enter here.  
TIP  
Making documents available for public  
inspection. Both you and the IRS must  
make the information that is subject to  
disclosure available for public inspection.  
The public may request a copy of the  
information available for public inspection  
from us by submitting Form 4506-B. The  
public may also request inspection of the  
information or a copy of the information  
directly from you.  
You may post the documents required  
to be available for public inspection on  
your own website. Information returns and  
your exemption application materials must  
be posted exactly as filed with the IRS.  
You may only delete the information that  
isn't open for public inspection.  
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.  
Business Income Tax Return.  
Organizations created in U.S. territo-  
ries and possessions. Organizations  
created in possessions and territories of  
the United States are generally treated as  
domestic organizations. If you were  
created in a U.S. possession or territory,  
you must complete all required parts of  
Form 8940 to request a miscellaneous  
determination.  
Annual filing requirements for an  
organization created in a U.S. territory or  
possession are similar to those outlined  
above for foreign organizations (see  
Regulations section 1.6033-2(g)(1)(viii)).  
Line 13. Provide a daytime telephone  
number for the contact listed on line 12.  
Line 14. You may provide a fax number  
for the contact listed on line 12.  
Instructions for Form 8940 (Rev. 04-2023)  
-3-  
1.6033-2(g) and (h) and Rev. Proc. 96-10,  
1996-1 C.B. 577.  
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 trust-  
ees. 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.  
Reclassification of foundation status.  
Check this box if you are requesting a  
reclassification of foundation status.  
These instructions supplement the  
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  
procedures set forth in Rev. Proc. 2022-5,  
2022-1 I.R.B. 256 (updated annually).  
excluded from gross income under section Complete Form 8940, Schedule G.  
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.  
Also check this box if:  
You erroneously determined that you  
were a private foundation but you were  
actually qualified, and have continued to  
qualify, as a public charity since your  
inception as an organization described in  
section 501(c)(3).  
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).  
You are a public charity seeking  
classification as a private foundation.  
Note. A public charity that has become a  
private foundation can indicate its new  
private foundation status simply by filing a  
Form 990-PF, Return of Private  
The person who is signing Form 8940  
must be listed within the first five entries of  
line 17.  
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.  
Part II. Type of Request  
Line 1. Select the item that best  
describes your request. Submit a separate  
request for each type of request set forth  
in Part II. For additional information on any  
of the determination issues covered by  
Form 8940, visit our website at  
You are a private foundation seeking  
Advance approval that a potential  
grant or contribution is an “unusual  
grant.” Check this box if you are  
classification as an operating foundation  
or exempt operating foundation.  
You are a nonexempt charitable trust  
Advance approval of certain  
requesting advance approval that a grant  
(including a contribution or bequest for this  
purpose) is an “unusual grant.” Complete  
Form 8940, Schedule E.  
described in section 4947(a)(1) and are  
requesting an initial determination that you  
are described in section 509(a)(3).  
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.  
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.  
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).  
Required attachments.  
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  
If you are requesting reclassification as  
a public charity described under sections  
509(a)(1) and 170(b)(1)(A)(iv), 509(a)(1)  
and 170(b)(1)(A)(vi), or 509(a)(2), submit  
a completed Schedule A (Form 990), Part  
II or III (as applicable).  
Advance approval of voter registration  
activities described in section 4945(f).  
Check this box if you are requesting  
advance approval of voter registration  
activities described in section 4945(f).  
Complete Form 8940, Schedule B.  
Advance approval of individual grant  
procedures. Check this box if you are a  
private foundation and are requesting  
advance approval of your individual  
grant-making procedures under section  
4945(g). Complete Form 8940,  
Schedule C.  
Exception from Form 990 filing re-  
quirements. Check this box if you are  
requesting an exception from filing Form  
990, Return of Organization Exempt From  
Income Tax; Form 990-EZ, Short Form of  
Organization Exempt From Income Tax; or  
Form 990-N (e-Postcard). Complete Form  
8940, Schedule D.  
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;  
If you are requesting reclassification as  
a private operating foundation, submit a  
completed Form 990-PF, Part  
2. The grant is unusual or unexpected  
XIII—Private Operating Foundations.  
with respect to the amount thereof; and  
Termination of private foundation sta-  
tus under section 507(b)(1)(B)—ad-  
vance 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).  
3. The grant, by reason of its size,  
would adversely affect the status of the  
organization as normally being publicly  
supported for the applicable period.  
In determining whether a particular  
grant may be excluded as an unusual  
grant, all pertinent facts and  
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.  
circumstances will be taken into  
consideration. No single factor will  
necessarily be determinative.  
Change in type (or initial determina-  
tion of type) for 509(a)(3) organiza-  
tions. 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.  
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  
An organization that seeks an advance  
ruling and files Form 8940 will be required  
Instructions for Form 8940 (Rev. 04-2023)  
-4-  
to complete and submit Form 872-B  
agreeing to extend the statute of  
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.  
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).  
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).  
Requests must be submitted  
before the end of the tax year in  
!
CAUTION  
which the amount is set aside.  
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.  
Part III. Explanation of  
Request  
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.  
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.  
Note. A contingent set-aside is available  
only to a private foundation. A  
non-functionally integrated Type III  
supporting organization cannot request a  
set-aside under Regulations section  
1.509(a)-4(i)(6)(v), applying principles set  
forth in Regulations section  
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  
The person signing Form 8940  
53.4942(a)-3(b)(7).  
must be listed as an officer,  
TIP  
director, or trustee within the first  
Line 1a. State the amount of the  
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.  
five entries of Part I, line 17.  
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.  
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.  
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. 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  
Pay.gov can accommodate only one  
uploaded file. Consolidate your  
attachments into a single PDF file not to  
exceed 15MB.  
Termination of private foundation sta-  
tus under section 507(b)(1)  
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.  
(B)—60-month period ended. Check  
this box if you have completed the  
60-month termination of foundation status  
period. Complete Form 8940, Schedule J.  
Voluntary termination of section  
501(c)(3) recognition by a government  
entity. In Part III, describe how you are a  
government entity not subject to federal  
income tax (without regard to section  
501(a)), and provide a statement that you  
are requesting to voluntarily terminate  
your recognition under section 501(c)(3).  
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  
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  
Canadian registered charities: listing  
on Pub. 78 Data and/or public charity  
classification. A Canadian charity  
registered by the Canada Revenue  
Agency (CRA) is automatically recognized  
Instructions for Form 8940 (Rev. 04-2023)  
-5-  
paintings are to be hung), even though the  
exact location and architectural plans  
have not been finalized; a plan to  
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.  
Schedule C. Advance  
Approval of Individual  
Grant Procedures  
Described in Section  
4945(g)  
purchase an additional group of paintings  
offered for sale only as a unit that requires  
an expenditure of more than one year's  
income; or a plan to fund a specific  
research program that is of such  
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.  
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.  
magnitude as to require an accumulation  
of funds before beginning the research,  
even though not all of the details of the  
program have been finalized.  
Line 5. Describe the project, including  
estimated costs, sources of any future  
funds expected to be used to complete the  
project, and location of any physical  
facilities to be acquired or constructed as  
part of the project.  
Line 6. Answer “Yes” if the amounts to be  
set aside will actually be paid within a  
specified period of time that ends not  
more than 60 months after the date of the  
first set-aside.  
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  
Line 6a. State the extension of time  
required.  
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.  
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.  
For more information about advance  
approval of grant-making procedures of a  
private foundation, go to IRS.gov/  
Line 7. Answer “Yes” if you are described  
under section 509(a)(3) as a  
non-functionally integrated Type III  
supporting organization.  
Line 7a. Answer “Yes” if you have  
obtained a written statement from each  
supported organization whose exempt  
purpose the specific project  
Line 1. Check the appropriate box(es)  
indicating under which section(s) you want  
your grant-making procedures to be  
considered.  
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.  
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.  
Note. For this purpose, treat private  
foundations that are described in section  
4946(a)(1)(H) with respect to each other  
as one exempt organization.  
Line 8. Answer “Yes” if you receive more  
than 50% of your support from gross  
investment income.  
Line 9. Answer “Yes” if any contributions  
to you for voter registration drives are  
subject to conditions that they may be  
used only in specified states or other  
localities of the United States, or that they  
may be used in only one specific election  
period and explain.  
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)  
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.  
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  
Instructions for Form 8940 (Rev. 04-2023)  
-6-  
(G) a trust or estate in which persons  
Section 1 or 2 of Schedule D (as  
Line 2. If you conduct more than one  
grant program, describe each program  
separately.  
described in subparagraph (A), (B), (C), or applicable).  
(D) hold more than 35% of the beneficial  
If you are claiming an exception from  
interest.  
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  
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.  
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).  
constituting the basis for your exemption  
under section 501(c), is excluded from  
gross income under section 115.  
Line 10. Answer “Yes” if you will:  
Explain how you will publicize your  
program and whether you publicize to the  
general public or to another group of  
possible recipients. Include specific  
(1) arrange to receive and review  
grantee reports annually and upon  
completion of the purpose for which  
the grant was awarded;  
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.  
information about the geographic area in  
which your program will be publicized and  
the means you will use, such as through  
newspaper advertisements, school district  
announcements, or community groups.  
(2) investigate diversions of funds  
from their intended purposes upon  
having reason to expect such  
diversions (including failure to receive  
required reports); and  
Line 3. Organizations that make grants to  
individuals must maintain adequate  
records and case histories showing the  
name and address of each recipient,  
under Rev. Rul. 56-304, 1956-2 C.B. 306,  
but don’t provide this information as part of  
your application.  
Line 9. If “Yes,” what measures do you  
take to ensure unbiased selections and  
that awards are not provided to  
disqualified persons?  
If you are claiming an exception from  
Form 990 filing requirements as an  
(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  
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  
diversions from occurring.  
1.6033-2(h) (such as a men’s or  
women’s organization,  
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.  
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:  
seminary, mission society, or  
youth group) or a school below  
college level affiliated with a  
church or operated by a  
religious order  
(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));  
Line 1. Answer “Yes” if you are described  
both in sections 501(c)(3) and 509(a)(1),  
509(a)(2), or 509(a)(3). If “No,” stop and  
do not submit Form 8940 to request a  
Form 990 filing exception.  
Line 2. Answer “Yes” if you are an  
educational organization below college  
level, have a program of general academic  
nature, and are operated by a religious  
order. Explain and stop here.  
Line 3. Answer “Yes” if you are covered  
by a group exemption letter issued to a  
church or convention or association of  
churches under an administrative  
procedure (such as Rev. Proc. 80-27,  
1980-1 C.B. 677). Provide the corporate  
name of the church or convention or  
association of churches and the Group  
Exemption Number (GEN). Continue to  
line 4.  
Line 12. Answer “Yes” if you award  
scholarships on a preferential basis  
because you require, as an initial  
qualification, that the individual be an  
employee or be related to an employee of  
a particular employer, or because you give  
preference or priority to such persons.  
(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;  
Line 15. For purposes of this schedule, a  
program for children of employees of a  
particular employer includes children and  
other family members of employees.  
Schedule D. Exception  
From Form 990 Filing  
Requirements  
Line 1. Indicate under which exception  
you are requesting an exemption from  
filing.  
If you believe you should be exempt  
from filing Form 990 or Form 990-EZ  
because you are affiliated with a church or  
a convention or association of churches,  
please review Regulations sections  
1.6033-2(g) and (h) and Rev. Proc. 96-10,  
1996-1 C.B. 577. Complete Form 8940,  
(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;  
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  
(F) a partnership in which persons  
described in subparagraph (A), (B), (C), or  
(D) own more than 35% of the profits  
interest; or  
Instructions for Form 8940 (Rev. 04-2023)  
-7-  
demonstrate how you are operated,  
supervised, or controlled by or in  
connection with a church or a convention  
or association of churches within the  
meaning of Regulations section  
1.509(a)-4. Continue to line 4.  
Line 3b. Answer “Yes” if the facts and  
circumstances show that you’re affiliated  
with a church or convention or association  
of churches. Check the appropriate  
box(es) for each affiliation factor you meet  
and explain how you meet it.  
Line 4. Answer “Yes” if you are a men's  
or women's organization, a seminary, a  
mission society, or a youth group and stop  
here.  
Line 5. Answer “Yes” if you are a school  
(as described in sections 509(a)(1) and  
170(b)(1)(A)(ii)) below college level and  
stop here.  
Line 6. If you are internally supported,  
you receive financial support primarily  
from internal church sources as opposed  
to public or governmental sources.  
Line 6a. Answer “Yes” if you offer  
admissions, goods, services, or facilities  
for sale, other than on an incidental basis,  
to the general public (except goods,  
services, or facilities sold at a nominal  
charge or for an insubstantial portion of  
the cost) and explain.  
you are operated, supervised, or  
controlled by a church or a convention or  
association of churches.  
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  
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  
509(a)(3) supporting  
organization) described in Rev.  
churches. Explain and stop here.  
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.  
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  
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.  
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  
Line 2. Answer “Yes” if you are a  
governmental unit because you meet one  
of the following definitions.  
a. A state or local governmental unit  
as defined in Regulations section  
1.103-1(b), which includes a state,  
territory, a possession of the United  
States, the District of Columbia, or any  
political subdivision thereof;  
Line 6b. Answer “Yes” if you normally  
receive more than 50% of your support  
from a combination of:  
organizations. Explain and stop here.  
Line 3. Answer “Yes” if you are operated,  
supervised, or controlled by one or more  
religious orders and engaged in financing,  
funding, or managing assets used for  
exclusively religious activities and explain.  
government sources;  
public solicitation of contributions, or  
receipts from the sale of admissions;  
b. An organization entitled to receive  
deductible charitable contributions as  
an organization described in section  
170(c)(1), which is a state, territory, a  
possession of the United States, or  
any political subdivision of any of the  
foregoing, or the United States or the  
District of Columbia, but only if the  
contribution or gift is made for  
goods, performance of services, or  
furnishing of facilities in activities that are  
not unrelated trades or businesses, and  
explain.  
Section 3. A mission society  
(other than a section 509(a)(3)  
supporting organization)  
sponsored by, or affiliated with,  
one or more churches or  
church denominations, if more  
than half of the society’s  
activities are conducted in or  
directed at persons in foreign  
countries  
Line 1. Answer “Yes” if you are described  
in section 501(c)(3) and under either  
section 509(a)(1) or 509(a)(2). If “No,”  
stop and do not submit Form 8940 to  
request a Form 990 filing exception under  
this section.  
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.  
exclusively public purposes; or  
c. An Indian tribal government or a  
political subdivision thereof under  
sections 7701(a)(40) and 7871. If  
“Yes,” explain and stop here.  
Line 3. Answer “Yes” if you are an affiliate  
of a governmental unit because you have  
a ruling or determination stating that:  
a. Your income is excluded from gross  
income under section 115,  
b. You are entitled to receive  
deductible contributions under section  
170(c)(1) on the basis that they are for  
the use of governmental units, or  
c. You are a wholly owned  
Line 2. Answer “Yes” if you are operated,  
supervised, or controlled by one or more  
churches, integrated auxiliaries, or  
Line 2. Answer “Yes” if more than half of  
your activities are conducted in or directed  
at persons in foreign countries and  
explain.  
instrumentality of a state or political  
subdivision of a state for employment  
tax purposes (sections 3121(b)(7) and  
3306(c)(7)).  
conventions or associations of churches.  
Explain and cite the reference from your  
bylaws or other organizational documents  
that states whether the affiliated church  
has the authority to appoint and remove  
your directors in order to demonstrate how  
Line 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  
If “Yes,” at the end of this form, upload a  
copy of your ruling or determination letter  
and stop here.  
Instructions for Form 8940 (Rev. 04-2023)  
-8-  
Line 4. Answer “Yes” if:  
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 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.  
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.  
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.  
If “Yes,” explain. If “No,” stop here.  
Line 6. Section 4946(a)(1) defines the  
term “disqualified person,” as a person  
who is:  
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.).  
(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;  
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  
Schedule E. Advance  
Approval That a Potential  
Grant or Contribution  
Constitutes an “Unusual  
Grant”  
educators; or, if you are a membership  
organization, of individuals elected under  
your governing instrument or bylaws by a  
broadly based membership.  
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).  
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  
(D) a member of the family (as defined in  
section 4946(d) (spouse, ancestors,  
children, grandchildren,  
great-grandchildren, and spouses of  
children, grandchildren, and  
circumstances of the transfer. Some of the  
more significant facts and circumstances  
great-grandchildren) of any individual  
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;  
described in subparagraph (A), (B), or (C); to be considered in making such a  
(E) a corporation of which persons  
described in subparagraph (A), (B), (C), or  
(D) own more than 35% of the total  
combined voting power;  
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;  
(F) a partnership in which persons  
described in subparagraph (A), (B), (C), or  
(D) own more than 35% of the profits  
interest; or  
Whether such assets are to be held and  
2. Are unusual or unexpected with  
administered by the public charity in a  
manner consistent with one or more of its  
exempt purposes;  
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.  
(G) a trust or estate in which persons  
described in subparagraph (A), (B), (C), or  
(D) hold more than 35% of the beneficial  
interest.  
Whether the governing body of the  
public charity has the ultimate authority  
and control over such assets, and the  
income derived therefrom; and  
Section 4946(b) defines the term  
Whether, and to what extent, the  
“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).  
governing body of the public charity is  
organized and operated so as to be  
independent from the transferor.  
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.  
Schedule F. Section 509(a)  
(3) Supporting  
Line 7. If “Yes,” explain how the  
contributor or any person standing in a  
relationship to such contributor, which is  
described in section 4946(a)(1)(C)  
through (G) (defined above), continues to  
directly or indirectly exercise control over  
you.  
Line 8. Indicate whether the contribution  
was a bequest or an inter vivos transfer. A  
bequest will ordinarily be given more  
favorable consideration than an inter vivos  
transfer.  
Organizations  
Supporting organizations are described in  
section 509(a)(3) based on the type of  
relationship they have with their supported  
organization(s). Under the Pension  
Protection Act of 2006 (PPA) supporting  
organizations are classified as Type I,  
Type II, or Type III supporting  
organizations.  
A Type I supporting organization is  
operated, supervised, or controlled by its  
supported organization(s) (comparable to  
a parent–subsidiary relationship).  
Line 9. Describe the type of the expected  
grant.  
Instructions for Form 8940 (Rev. 04-2023)  
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A Type II supporting organization is  
supervised or controlled in connection  
with its supported organization(s)  
(comparable to a brother–sister  
relationship).  
Before you file your application,  
use Tax Exempt Organization  
Search on IRS.gov to confirm  
If you don't meet one of these  
three relationship tests, you aren't  
described in section 509(a)(3).  
TIP  
TIP  
whether each of your supported  
organizations is currently recognized as  
exempt and is classified as a public  
charity.  
Line 6. Describe how you are organized  
to meet the relationship test identified in  
Line 5. (See Regulations sections  
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  
1.509(a)-4(g)–(i) for more information on  
how to meet each relationship test.)  
Line 4a. Answer “Yes” if any supported  
organization you listed on line 2 received a  
letter from the IRS stating that it’s exempt  
under sections 501(c)(4), (5), or (6) and  
the supported organization meets the  
public support test under section 509(a)  
(2). See Pub. 557 for information on the  
public support test for section 509(a)(2).  
Type III organizations must also  
describe how your officers, directors, or  
trustees maintain a close and continuing  
relationship with the officers, directors, or  
trustees of your supported organization(s).  
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.  
Lines 7–8. Prohibited control by dis-  
qualified person. You can’t be  
If you answer “No,” describe how each  
organization you support is a public charity  
under section 509(a)(1) or (2). For  
described in section 509(a)(3) if you’re  
directly or indirectly controlled by  
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.  
disqualified persons. Without proof of  
independent control (as described in  
Regulations section 1.509(a)-4(j)(2)), you  
are controlled if disqualified persons:  
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  
Can exercise 50% or more of the total  
voting power of your governing body;  
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.  
Have authority to affect significant  
decisions, such as power over your  
investment decisions, or power over your  
charitable disbursement decisions; or  
information on public charities under  
sections 509(a)(1) and (2).  
Can exercise veto power over your  
actions.  
Although control is generally  
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  
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  
If you did not qualify under section  
509(a)(3) in one or more prior years after  
October 9, 1969, in which you were  
described in section 4947(a)(1), then you  
cannot be issued a section 509(a)(3)  
determination letter except in accordance  
with the procedures for termination of  
private foundation status under section  
507(b)(1)(B), set forth in Part II (Form  
8940, Schedule G).  
Line 1. Answer “Yes” if you are a  
nonexempt charitable trust described in  
section 4947(a)(1) requesting an initial  
determination that you are described in  
section 509(a)(3). If “No,” continue to  
line 2.  
Line 1a. Provide a list of all of the  
trustees that have served, together with a  
statement stating whether such trustees  
were disqualified persons within the  
meaning of section 4946(a) (other than as  
foundation managers). At the end of this  
form, upload a copy of your original trust  
instrument and all amendments adopted  
thereafter.  
organization(s).  
Type I (“operated, supervised, or  
organization.  
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  
For a disqualified person, see the  
instructions for Schedule E, line 6, earlier.  
Family includes an individual's spouse,  
ancestors, children, grandchildren,  
great-grandchildren, and the spouses of  
children, grandchildren, and  
governing body, officers acting in their  
official capacity, or the membership of  
your supported organization(s).  
great-grandchildren.  
Type II (“supervised or controlled in  
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.  
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).  
Business relationships are employment  
Type III (“operated in connection with”  
and contractual relationships, and  
relationship; responsive to the needs or  
demands of, and having significant  
involvement in the affairs of, the supported  
organization(s)): One or more of your  
officers, directors, or trustees are elected  
or appointed by the officers, directors,  
trustees, or membership of your supported  
organization(s); one or more of your  
officers, directors, trustees, or other  
important office holders are also members  
of the governing body of your supported  
organization(s); or your officers, directors,  
or trustees maintain a close and  
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  
Line 2. List the name, address, and EIN  
partnership, or beneficial interest in a trust.  
of each organization you support.  
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  
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).  
continuous working relationship with the  
officers, directors, or trustees of your  
supported organization(s).  
classification.  
Instructions for Form 8940 (Rev. 04-2023)  
-10-  
2. Exercise a substantial degree of  
direction over the policies, programs, and  
activities of each supported organization.  
The distributable amount for the  
first tax year an organization is  
treated as a non-functionally  
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  
TIP  
integrated Type III supporting organization  
is zero.  
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  
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  
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,  
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.  
grandchildren, great-grandchildren, and  
spouses of children, grandchildren, and  
great-grandchildren.  
The minimum asset amount is 3.5% of  
the fair market value of non-exempt-use  
assets, decreased by acquisition  
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  
This prohibition on contributions  
from controlling donors only  
applies to Type I and Type III  
TIP  
indebtedness with respect to such assets,  
and increased by certain amounts  
supporting organizations.  
received or accrued that were treated as  
distributed in prior tax years. See  
Line 11. Type III responsiveness test.  
Answer “Yes” if, because of your  
relationship described on line 6, the  
supported organization(s) has a significant  
involvement in your investment policies,  
making and timing of grants, and directing  
the use of your income and assets, and  
explain how your supported  
endowments of Q, R, and S.  
Regulations section 1.509(a)-4(i)(5)(ii)(C).  
Line 14. Answer “Yes” if substantially all  
of your activities directly further the  
exempt purposes of one or more  
supported organizations to which you are  
responsive and explain.  
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.  
Holding title to and managing assets  
that are used (or held for use) directly in  
carrying out the exempt purposes of your  
supported organization (exempt-use  
assets) are activities that directly further  
the exempt purposes of your supported  
organization. Conversely, with certain  
exceptions, fundraising, making grants  
(whether to the supported organization or  
to third parties), and investing and  
organization(s) is involved in these  
matters.  
Line 12. Type III notification require-  
ment. 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)).  
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.  
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.  
Lines 13–15. Type III integral part test.  
An organization seeking classification as a  
Type III supporting organization must  
meet an integral part test, which is  
satisfied by maintaining significant  
involvement in the operations of one or  
more supported organizations and  
providing support on which the supported  
organization(s) are dependent. A Type III  
supporting organization may be  
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 15. To satisfy the integral part test  
as a non-functionally integrated supporting  
organization, you must annually distribute  
at least 85% of your adjusted net income  
or your minimum asset amount for the  
prior tax year (whichever is greater) to  
your supported organization(s). A Type III  
supporting organization must distribute  
one-third or more of its distributable  
amount to one or more supported  
Line 15c. Answer “Yes” if your funds are  
“earmarked” for a particular program or  
activity conducted by your supported  
organization(s).  
functionally integrated (lines 13–14) or  
non-functionally integrated (lines 15 and  
15a–c) depending on the manner in which  
it meets the integral part test. Functionally  
integrated Type III supporting  
Schedule G.  
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  
Reclassification of  
Foundation Status,  
Including a Voluntary  
Request From a Public  
Charity for Private  
Foundation Status  
organizations are subject to fewer  
restrictions and requirements than  
non-functionally integrated Type III  
supporting organizations.  
determined for a given tax year must be  
distributed by the end of the following tax  
year, and carryovers of excess  
Line 13. Answer “Yes” if you’re the parent  
of all your supported organizations  
because you:  
1. Have the power to appoint or elect,  
directly or indirectly, a majority of the  
officers, directors, or trustees of each  
supported organization; and  
distributions are permitted for up to five  
years. You can use Part V of Schedule A  
(Form 990) to help determine your answer  
to this question.  
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  
Instructions for Form 8940 (Rev. 04-2023)  
-11-  
and the public charity classification to  
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.  
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 33% 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  
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  
Line 4. Answer “Yes” if your governing  
instrument meets the requirements of  
section 508(e).  
continuously qualified as a public charity  
since being recognized as an organization  
described in section 501(c)(3).  
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.  
Required attachments.  
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.  
If you are requesting reclassification as  
a public charity described under sections  
509(a)(1) and 170(b)(1)(A)(iv), 509(a)(1)  
and 170(b)(1)(A)(vi), or 509(a)(2), submit  
a completed Schedule A (Form 990), Part  
II or III (as applicable).  
If you are requesting reclassification as  
a private operating foundation or exempt  
operating foundation, submit a completed  
Form 990-PF, Part XIII—Private Operating  
Foundations.  
Line 3d. Answer “Yes” if your governing  
instrument meets the requirements of  
section 508(e).  
Line 1. Select the foundation  
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.  
classification you are requesting and  
complete any required information.  
Section 1. Request for  
reclassification as a private  
foundation, as described in  
section 509(a)  
Section 2. Request for  
reclassification as a private  
operating foundation, as  
described in section 4942(j)(3)  
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  
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  
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 33% of support and the  
facts and circumstances test (that is, you  
normally fail to receive at least 33% 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 33% 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.  
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.  
Section 3. Request for  
reclassification as an exempt  
operating foundation, as  
described in section 4940(d)(2)  
At the end of this form, upload a  
completed Form 990-PF, Part  
Section 4940(d) provides that the term  
“exempt operating foundation,” with  
respect to any tax year, applies to any  
private foundation if:  
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.  
Such foundation is an operating  
foundation, as defined in section 4942(j)  
(3);  
Such foundation has been publicly  
supported under sections 509(a)(1) and  
170(b)(1)(A)(vi) or 509(a)(2) for at least 10  
years, or such foundation was an  
Line 2. Describe any adverse impact if  
you do not receive the requested status.  
operating foundation, as defined in section  
4942(j)(3) as of January 1, 1983;  
Line 3. Answer “Yes” if you are changing  
from public charity to private foundation  
classification.  
Line 3a. Answer “Yes” if you normally fail  
to meet both the 33% of support and the  
facts and circumstances test (that is, you  
normally fail to receive at least 33% of  
your total support from governmental  
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  
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  
Instructions for Form 8940 (Rev. 04-2023)  
-12-  
broadly representative of the general  
public; and  
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  
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.  
At no time during the year does such  
foundation have an officer who is a  
disqualified individual.  
Submit documentation showing that  
you meet the requirements for  
By making this request you attest to the  
following.  
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).  
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).  
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  
Line 1. In general, a private operating  
foundation (POF) is a private foundation  
that devotes most of its resources to the  
active conduct of its exempt activities.  
To qualify as a private operating  
foundation, an organization must meet an  
income test and one of three alternative  
tests. The alternative tests include an  
assets test, an endowment test, or a  
support test. The tests are applied each  
year so it is possible a private foundation  
could meet the requirements in one year  
and not in the next.  
Line 2. Submit documentation indicating  
whether or not you have been publicly  
supported under sections 509(a)(1) and  
170(b)(1)(A)(vi) or section 509(a)(2) for at  
least 10 years, or documentation that you  
were an operating foundation, as defined  
in section 4942(j)(3) as of January 1,  
1983.  
Line 3. Answer “Yes” if, at all times during  
the tax year, your governing body (i)  
consisted of individuals at least 75% of  
whom are not disqualified individuals, as  
defined in section 4940(d)(3)(B), and (ii)  
been broadly representative of the general  
public. If “No,” explain.  
correctly listed in Part I of this form.  
The date the 60-month termination  
By making this request you attest to the  
following.  
period begins will be the first day of the tax  
period following the date of your request.  
The name and address of the private  
foundation is correct as listed in Part I of  
this form.  
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).  
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.  
Line 1. Select the foundation  
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.  
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  
Line 1. Select the foundation  
classification you are requesting and  
complete any required information.  
Regulations sections 1.507-2(b)(4) and (c)  
require an organization, which is  
Line 4. Answer “Yes” if, at any time  
during the year, you had an officer who is  
a disqualified individual and explain.  
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).  
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.  
Schedule H. Termination  
of Private Foundation  
Status Under Section  
507(b)(1)(B)—Advance  
Ruling Request  
Required attachment. If you are  
terminating your private foundation status  
as a public charity described under  
sections 509(a)(1) and 170(b)(1)(A)(iv),  
509(a)(1) and 170(b)(1)(A)(vi), or 509(a)  
(2), at the end of this form, upload a  
completed Schedule A (Form 990), Part II  
or III (as applicable), and your previously  
filed Form 8940 providing notice or  
requesting an advance ruling.  
Line 1. Select the foundation  
classification you are seeking  
reclassification as and complete any  
required information.  
Line 3. Enter the date that corresponds to  
the first day of the tax year following your  
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.  
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  
Line 2. Provide a complete description of  
your current operations pertinent to the  
If a private foundation obtains an  
advance ruling that it can be expected to  
Instructions for Form 8940 (Rev. 04-2023)  
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public charity status, as well as any  
changes during the 60-month period.  
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  
Line 6. Select the foundation  
classification you are seeking and  
complete any required information.  
Schedule K. Canadian  
Registered Charities:  
Listing on Pub. 78 Data  
and/or Public Charity  
Classification  
Line 6a. Answer “Yes” if you are  
requesting recognition of status as a  
private operating foundation.  
organizations. For more information, see  
Pub. 1828, Tax Guide for Churches &  
Religious Organizations.  
To be a private operating foundation  
you must engage directly in the active  
conduct of charitable, religious,  
The practices and rituals associated  
with your religious beliefs or creed must  
not be illegal or contrary to public policy.  
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  
educational, and similar activities, as  
opposed to indirectly carrying out these  
activities by providing grants to individuals  
or other organizations.  
Line 1. Describe your written creed,  
statement of faith, or summary of beliefs.  
Line 6b. Describe how you meet the  
requirements for private operating  
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.”  
foundation status, including how you meet  
the income test and either the assets test,  
the endowment test, or the support test. If  
you’ve been in existence for less than one  
year, describe how you are likely to satisfy  
the requirements for private operating  
foundation status.  
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  
Schedule L. A Church, an  
Interchurch Organization  
of Local Units of a Church,  
a Convention or  
classification as a public charity rather  
than a private foundation, complete this  
schedule.  
Line 5. Answer “Yes” if you’re part of a  
group of churches with similar beliefs and  
structures, such as a convention,  
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.  
Association of Churches  
association, or union of churches.  
There is no single definition of the word  
“church” for federal tax purposes. When  
determining whether a section 501(c)(3)  
religious organization is described as a  
church (described in sections 509(a)(1)  
and 170(b)(1)(A)(i)), we will consider  
characteristics generally attributed to  
churches and the facts and circumstances  
of each organization applying for public  
charity classification as a “church.”  
Line 6. A “form of worship” refers to  
religious practices that express your  
devotion to your creed, faith, or beliefs.  
Line 7. Indicate the regular days and  
times of your religious services. Describe  
the order of events during your regular  
worship service and explain how the  
activities conducted as part of your  
services further your religious purposes.  
Line 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  
Line 7a. Enter the average number of  
members and nonmembers who attend  
your regularly scheduled religious  
services.  
Line 8. An “established place of worship”  
is a place where you hold regularly  
scheduled religious services. It may be a  
place that you own, rent, or that is  
provided free for your use.  
The characteristics generally attributed  
to churches are:  
requesting recognition of section 501(c)(3)  
exemption and listing in Pub. 78 data as  
an organization eligible to receive tax  
deductible contributions.  
A distinct legal existence,  
A recognized creed and form of  
worship,  
A definite and distinct ecclesiastical  
Line 4. Enter the date you formed.  
Line 5. Select your type of organization.  
government,  
A formal code of doctrine and  
A corporation generally is an entity  
organized under a Canadian federal,  
provincial, or territorial statute.  
A limited liability company (LLC) that  
files its own exemption application is  
treated as a corporation rather than as a  
partnership.  
An unincorporated association is  
generally organized under a constitution  
that is established by two or more  
individuals.  
A trust may be formed by a trust  
agreement or declaration of trust. A trust  
may also be formed through a will.  
Generally, a trust must be funded with  
property, such as money, real estate, or  
personal property.  
discipline,  
A distinct religious history,  
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  
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,  
congregation or other religious  
Regular religious services,  
Sunday schools for the religious  
membership, you may be a religious  
organization that doesn’t qualify as a  
church.  
instruction of the young, and  
Schools for the preparation of ministers.  
Although you don’t need to meet each  
Line 9a. Enter the total number of your  
current members. If you have no  
members, enter “0.”  
of the above criteria to be classified as a  
church, you’re generally required to have  
a congregation or other religious  
Line 9b. Answer “Yes” if you have a  
membership group. For purposes of  
prescribed way to become a member.  
Instructions for Form 8940 (Rev. 04-2023)  
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Answer “Yes” even if you just keep  
records of who is currently a member.  
Describe any actions required for  
individuals to become members.  
purpose without satisfying all the  
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.  
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 9c. Describe any rights and benefits  
of members. You should include details of  
any levels of membership and the rights  
Establishment of Racially Nondiscrimi-  
natory 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  
and/or benefits associated with each level. Line 1. Answer “Yes” if you normally have  
a regularly scheduled curriculum, a regular  
Line 9d. If your members may be  
faculty of qualified teachers, a regularly  
associated with another denomination or  
enrolled student body, and facilities where  
church, describe the circumstances in  
your educational activities are regularly  
which your members would be members  
carried on.  
of your church and another church.  
requirements of Rev. Proc. 75-50 under  
the section for Private Schools.  
If you answer “Yes,” you should  
Line 9e. Family includes an individual's  
maintain in your records evidence  
that you meet these factors, such  
TIP  
as:  
spouse, ancestors, children,  
grandchildren, great-grandchildren,  
siblings (whether by whole or half-blood),  
and the spouses of children,  
grandchildren, great-grandchildren, and  
siblings.  
Publication of racially nondiscrimina-  
tory 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,  
A list of required courses of study,  
dates and times courses are offered, and  
other information about how to complete  
required courses;  
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.  
Certification by the appropriate state  
authority or successful completion of  
required training for qualified teachers;  
programs, and activities generally  
accorded or made available to students at  
the school. It doesn't discriminate on the  
basis of race, color, national origin, and  
ethnic origin in administration of its  
educational policies, admission policies,  
scholarship and loan programs, and  
athletic and other school-administered  
programs.”  
Annual certification. A private school  
must certify annually that it meets the  
requirements of Rev. Proc. 75-50, as  
modified by Rev. Proc. 2019-22, by filing  
Schedule A (Form 990), Public Charity  
Status and Public Support.  
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.  
Schools that don’t file Form 990 or  
990-EZ must make the certification by  
filing Form 5578, Annual Certification of  
Racial Nondiscrimination for a Private  
School Exempt From Federal Income Tax.  
Line 2a. Select the best description(s) of  
Schedule M. Schools,  
your school.  
Colleges, and Universities  
Line 7. Answer “Yes” if your organizing  
document or bylaws contain a  
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  
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:  
nondiscriminatory statement as to  
students similar to the one shown above  
or if you adopted such a policy by  
Presents formal instruction as its  
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.  
government under which you operate and  
receive funding. If you answer “Yes,” stop  
here.  
primary function,  
Has a regularly scheduled curriculum,  
Has a regular faculty of qualified  
teachers,  
Line 4. Answer “Yes” if you were formed  
or substantially expanded when public  
schools in your district or county were  
desegregated by court order.  
Has a regularly enrolled student body,  
and  
Has a place where educational  
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.”  
activities are regularly carried on.  
If you're unsure whether to answer  
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  
“Yes,” contact an appropriate  
!
CAUTION  
school official.  
Line 5. Answer “Yes” if a state or federal  
administrative agency or judicial body ever  
determined your organization to be racially  
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  
discriminatory. Identify the parties involved Line 8a. If you answered “No” to line 8,  
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  
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.  
organization may further an educational  
Instructions for Form 8940 (Rev. 04-2023)  
-15-  
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.  
Line 9. You must make your  
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  
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  
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.  
continuously displaying your  
Don’t identify students by name.  
nondiscrimination statement on your  
!
Internet site, as described below.  
CAUTION  
Check “Yes” if you make your racially  
nondiscriminatory policy known to all  
segments of the general community you  
serve by:  
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.  
Medical research organization. An  
organization is a “medical research  
organization” if its principal purpose or  
function is the direct, continuous, and  
active conduct of medical research in  
conjunction with a hospital. The hospital  
with which the organization is affiliated  
must be described in section 501(c)(3), a  
federal hospital, or an instrumentality of a  
governmental unit, such as a municipal  
hospital.  
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.  
Line 15. Answer “Yes” if, on a continuing  
basis, you will maintain for a minimum  
period of 3 years the following records.  
“Medical research” means  
investigations, experiments, and studies  
to discover, develop, or verify knowledge  
relating to the causes, diagnosis,  
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.  
Your racial composition (similar to the  
information requested on line 11).  
treatment, prevention, or control of human  
physical or mental diseases and  
Evidence that your scholarships and  
loans are awarded on a racially  
nondiscriminatory basis (similar to the  
information requested on line 12).  
impairments. For more information, see  
Regulations section 1.170A-9(d)(2).  
A notice published in the legal  
Copies of all materials used by you or  
notices section or classified  
advertisements of your local  
TIP  
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:  
on your behalf to solicit contributions.  
Copies of brochures, application forms,  
newspaper generally is not acceptable.  
advertisements, and catalogues dealing  
with student admissions, programs, and  
financial aid.  
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  
Answer “No” if you don’t maintain  
records and explain how you meet the  
recordkeeping requirements under Rev.  
Proc. 75-50.  
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  
Failure to maintain these records  
or produce them upon the proper  
!
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.  
CAUTION  
request will create a presumption  
1. Data processing,  
that you haven’t complied with the  
requirements of Rev. Proc. 75-50.  
2. Purchasing (including the  
purchasing of insurance on a group basis),  
3. Warehousing,  
Schedule N. Hospitals and  
Medical Research  
Organizations  
4. Billing and collection (including the  
purchasing of patron accounts receivable  
on a recourse basis),  
Line 11. Enter the racial composition of  
your student body, faculty, and  
administrative staff in the spaces  
An organization qualifies as a hospital for  
purposes of classification under sections  
509(a)(1) and 170(b)(1)(iii) if it is a:  
5. Food,  
6. Clinical,  
7. Industrial engineering,  
8. Laboratory,  
9. Printing,  
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.”  
Hospital,  
Medical research organization operated  
If you’re not operational, submit an  
estimate based on the best information  
available (such as the racial composition  
of the community you serve).  
in conjunction with a hospital, or  
Cooperative hospital service  
organization.  
10. Communications,  
11. Record center, and  
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  
Don’t identify students, faculty,  
12. Personnel services (including  
selection testing, training, and education  
of personnel).  
and staff by name.  
!
CAUTION  
Instructions for Form 8940 (Rev. 04-2023)  
-16-  
these services promote benefits to the  
community.  
section 501(r)(3), a CHNA must take into  
account input from persons who represent  
the broad interests of the community  
served by the hospital facility, including  
those with special knowledge of or  
expertise in public health, and must be  
made widely available to the public. Each  
hospital facility must conduct a CHNA at  
least once every 3 years and adopt an  
implementation strategy to meet the  
community health need identified through  
such CHNA.  
Answer “Yes” if the hospital facility  
conducted a complying CHNA in the  
current tax year or in either of the 2  
immediately preceding tax years or if the  
hospital facility intends to conduct a  
CHNA before the end of its first 3-year  
period.  
Line 1. Answer “Yes” if you’re a medical  
research organization, as described  
above.  
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  
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).  
governmental agencies to subsidize the  
cost of admitting or treating patients  
through this policy.  
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 7. Answer “Yes” if you have a formal  
program of medical training and research.  
If you answer “Yes,” describe your  
Line 2. Answer “Yes” if you’re a  
program, including the programs you offer,  
the scope of such programs, and affiliation  
with other hospitals or medical care  
cooperative hospital service organization  
and describe the services you provide to  
your member hospitals and the exempt  
status of your membership and stop here.  
providers with which you carry on the  
medical training or research programs.  
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  
Line 3. Answer “Yes” if all the doctors in  
your community are eligible for staff  
privileges at your facility. You must answer  
“Yes” even if staff privileges at your  
facilities are limited by capacity, provided  
that all qualified medical professionals in  
your community may seek and would be  
considered for eligibility.  
Answer “No” if not all the doctors in  
your community are eligible for staff  
privileges at your facility.  
If you answer “No,” describe in detail  
how you limit eligibility for staff privileges  
at your facility. Include details of your  
eligibility criteria and selection procedures  
for your courtesy staff of doctors.  
Line 4. Answer “Yes” if you admit all  
patients in your community who can pay  
for themselves or through some form of  
third-party reimbursement (for example,  
private health insurance, Medicare, or  
Medicaid).  
Answer “No” if you limit admission for  
these individuals in any way and describe  
your admission policy in detail, including  
how and why you restrict patient  
admission.  
Line 5. Answer “Yes” if you offer  
emergency medical or hospital care at  
your facility on a 24-hour basis, 7 days a  
week.  
Line 5a. Answer “Yes” if the reason you  
don’t maintain a full-time emergency room  
is either because you’re a specialty  
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.  
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;  
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.  
The difference between the cost of care  
provided under Medicaid or other  
means-tested government programs or  
under Medicare and the revenue derived  
therefrom;  
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.  
Self-pay or prompt pay discounts; or  
Contractual adjustments with any  
third-party payors.  
Answer “Yes” if the hospital facility has  
adopted a written financial assistance  
policy and a written policy relating to  
emergency medical care, as required by  
section 501(r)(4).  
Line 10c. Under section 501(r)(5), the  
maximum amounts that can be charged to  
FAP-eligible individuals for emergency or  
other medically necessary care are the  
amounts generally billed to individuals  
who have insurance covering such care.  
Answer “Yes” if the hospital facility:  
Line 10. Section 501(r). Answer “Yes” if  
you operate a facility that is required by a  
state to be licensed, registered, or  
hospital where emergency care would be  
inappropriate for the services you provide  
or another emergency medical care facility  
that provides such services is located so  
near to you as to make such services as  
you might provide duplicative.  
Line 6. Answer “Yes” if you provide free  
or low-cost medical or hospital care  
services. If you answer “Yes,” describe  
your policy and to whom you provide  
these services. Include details on how  
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  
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).  
2. Prohibits, or upon beginning  
operations will prohibit, the use of gross  
charges, as described in section 501(r)(5).  
Line 10a. A community health needs  
assessment (CHNA) is an assessment of  
the significant health needs of the  
community. To meet the requirements of  
Instructions for Form 8940 (Rev. 04-2023)  
-17-  
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:  
(excluding income you receive from an  
activity substantially related to the  
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.  
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.  
The charge in excess of the amounts  
generally billed (AGB) wasn’t made or  
requested as a pre-condition of providing  
medically necessary care to the  
FAP-eligible individual;  
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  
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  
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  
estimates shown in the instructions for  
their information return.  
expenditures to or for the benefit of a  
college or university described in sections  
509(a)(1) and 170(b)(1)(A)(ii).  
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.  
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:  
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.  
Internal Revenue Service  
Tax Forms and Publications Division  
1111 Constitution Ave. NW, IR-6526  
Washington, DC 20224  
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:  
Schedule P. An  
Do not send Form 8940 to this address.  
Agricultural Research  
Organization Described in  
Sections 509(a)(1) and  
170(b)(1)(A)(ix)  
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);  
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.  
The process and time frames the  
hospital facility (or other authorized party)  
uses in taking those actions (including, but  
not limited to, the reasonable efforts it will  
make to determine whether an individual  
is FAP eligible before engaging in ECAs);  
and  
The office, department, committee, or  
other body with the final authority or  
responsibility for determining that the  
hospital facility has made reasonable  
efforts to determine whether an individual  
is FAP eligible and may therefore engage  
in ECAs against the individual.  
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.  
Schedule O. An  
Organization Operated for  
the Benefit of a College or  
University Owned or  
Operated by a  
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  
Governmental Unit, as  
Described in Sections  
509(a)(1) and 170(b)(1)(A)  
(iv)  
retained as long as their contents may  
become material in the administration of  
any Internal Revenue law. Generally, tax  
Line 1. Answer “Yes” if you normally  
receive a substantial part of your support  
Instructions for Form 8940 (Rev. 04-2023)  
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