Instructions For Form 8940 - Request For Miscellaneous Determination Under Section 507, 509(A), 4940, 4942, 4945, And 6033 Of The Internal Revenue Code


Instructions for Form 8940
Department of the Treasury
Internal Revenue Service
(Rev. January 2018)
Request for Miscellaneous Determination
Under Section 507, 509(a), 4940, 4942, 4945, and 6033
of the Internal Revenue Code
If you are using express mail or a delivery
attorney, certified public accountant, or
Section references are to the Internal Revenue
Code unless otherwise noted.
service, send Form 8940, user fee
enrolled agent for whom you have
payment, and all other required
submitted a completed Form 2848, Power
Future Developments
information to:
of Attorney and Declaration of
Representative, with the Form 8940.
For the latest information about
Internal Revenue Service
developments related to Form 8940 and
Line 5. Contact telephone number.
201 West Rivercenter Blvd.
its instructions, such as legislation
Provide a daytime telephone number for
Attn. Extracting Stop 312
enacted after they were published, go to
the contact listed on line 4.
Covington, KY 41011
Line 6. Fax number (optional). Provide
General Instructions
a fax number for the contact listed in
Specific Instructions
line 4.
Purpose of Form
Line 7. User fee submitted. Visit our
Part I—Identification of
website at
or call IRS Exempt
Organizations exempt under section
Organizations Customer Account Services
501(c)(3) should file Form 8940 for
toll-free at 1-877-829-5500 for the
miscellaneous determinations under
Line 1a. Full name of organization.
appropriate user fee due. The schedule
sections 507, 509(a), 4940, 4942, 4945,
Enter your complete name exactly as it
for user fees is set forth in Rev. Proc.
and 6033. Nonexempt charitable trusts
appears in the organizing documents, as
2017-5, 2017-1 I.R.B. 230, available at
should also file a Form 8940 for an initial
determination under section 509(a)(3) and
other miscellaneous determinations
Note. Throughout these instructions,
described above. These instructions
“you” and “your” refer to the organization
Part II—Type of Request
supplement the general procedures for
filing Form 8940.
issuing determination letters under Rev.
Line 8. Check the box that best describes
Line 1b–1e. Mailing address. Enter your
Proc. 2017-5, 2017-1 I.R.B. 230, available
your request. Submit a separate request
complete address where all
for each type of request set forth in Part II,
correspondence will be sent. If mail is not
(updated annually).
unless you are requesting to be
delivered to your street address and you
reclassified as a public charity under
have a P.O. box, show the box number
Note. An organization applying for
section 509(a)(3), in which case you
instead of a street address.
recognition of exemption under section
check both the line 8f and 8g boxes.
For a foreign address, enter the
501(c)(3) with Form 1023-EZ, Streamlined
Submit an attachment that provides a
information in the following order: city,
Application for Recognition of Exemption
detailed explanation of your request. Be
Under Section 501(c)(3) of the Internal
province or state, and country. Follow the
sure to include your name and EIN on
Revenue Code, must file Form 8940 if it
country’s practice in placing the postal
each additional sheet submitted. For
wishes to obtain a determination regarding
code in the address. Do not abbreviate the
additional information on any of the
country name.
advance approval of scholarship
determination issues covered by Form
procedures under section 4945(g) or an
8940, visit our website at
Line 2. Employer Identification Num-
exception from the filing requirements to
ber (EIN). Enter the nine-digit EIN
Line 8a. Advance approval of certain
file Form 990, Return of Organization
assigned to you.
set-asides described in section
Exempt From Income Tax. However, an
4942(g)(2). Check this box if you are
Line 3. Month the tax year ends (01–
organization applying for recognition of
requesting advance approval of certain
12). Enter the month that your tax year
exemption with Form 1023, Application for
set-asides under section 4942(g)(2).
(annual accounting period) ends, using a
Recognition of Exemption under Section
two-digit number format. For example, if
501(c)(3) of the Internal Revenue Code
Suitability test set-aside. If the
your annual accounting period ends
(not Form 1023-EZ), may simultaneously
requirements of section 4942(g)(2) are
request such determinations as part of its
December 31, enter “12.” The annual
met, a private foundation may treat an
accounting period is the 12-month period
Form 1023 and need not file Form 8940.
amount set aside for a specific charitable
on which your financial records are based.
project as a qualifying distribution in the
Where To File
year of the set-aside rather than in the
Line 4. Person to contact if more infor-
Send completed Form 8940, user fee
year in which it is actually paid. A
mation is needed. Print the name and
payment, and all other required
set-aside under the suitability test requires
title of the person to contact if more
information to:
advance approval. Similar rules apply to a
information is needed. The person to
not functionally integrated (NFI Type III)
contact may be an officer, director,
Internal Revenue Service
supporting organization under Regulations
trustee, or other individual who is
P.O. Box 12192
section 1.509(a)-4(i)(6)(v).
permitted to speak with us according to
Covington, KY 41012-0192
your bylaws or other rules of operation.
Based on requirements for advance
Your person to contact may also be an
approval of a set-aside in Regulations
“authorized representative,” such as an
Sep 20, 2017
Cat. No. 55341C


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