Instructions For Form 8940 - Request For Miscellaneous Determination Under Section 507, 509(A), 4940, 4942, 4945, And 6033 Of The Internal Revenue Code Page 2
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8section 53.4942(a)-3(b)(7), submit the
set-aside, submit the following
5. Contributions to you for voter
following information.
information.
registration drives are not subject to
A description of the nature and
A copy of the court order restricting you
conditions that they may be used only in
purposes of the project and the amount of
from distributing assets or income.
specified states or other localities of the
the set-aside.
The amount of the set-aside.
United States, or that they may be used in
A statement providing amounts and
A statement that the amount set aside
only one specific election period.
dates of planned additions to the set-aside
will actually be paid by the last day of your
Line 8c. Advance approval of individu-
after its initial establishment.
tax year after your tax year in which the
al grant procedures described in sec-
An explanation of why the project can
litigation is terminated.
tion 4945(g). Check this box if you are a
be better accomplished by a set-aside
If the litigation encompasses more than
private foundation and are requesting
rather than an immediate payment of
one tax year, you may seek additional
advance approval of your individual
funds.
contingent set-asides.
grant-making procedures under section
A description of the project including
Line 8b. Advance approval of voter
4945(g). A private foundation's grant to an
estimated costs, sources of any future
registration activities described in sec-
individual for travel, study, or similar
funds expected to be used to complete the
tion 4945(f). Check this box if you are
purposes generally is a taxable
project, and location of any physical
requesting advance approval of voter
expenditure if made before the foundation
facilities to be acquired or constructed as
registration activities described in section
obtains IRS approval of its grant
part of the project.
4945(f).
procedures.
A statement by an appropriate
foundation manager that the amounts to
Under section 4945(f), an exempt
Individual grant-making programs
be set aside will actually be paid within a
section 501(c)(3) organization may
described in section 4945(g) include.
specified period of time that ends not
engage in nonpartisan voter registration
1. Section 4945(g)(1)—Scholarship or
more than 60 months after the date of the
activities if certain requirements are
fellowship grants described in section
first set-aside, or a statement showing
satisfied. If an organization meets these
117(a)(1) (as in effect on the day before
good cause why the period for paying the
requirements, a grant by a private
the 1986 amendment), awarded on an
amount set aside should be extended.
foundation to such organization is not
objective and nondiscriminatory basis,
Any good cause statement must include a
considered a taxable expenditure even
and used for study at an educational
showing that the proposed project could
though the grant is earmarked for voter
organization described in section 170(b)
not be divided into two or more projects
registration purposes generally.
(1)((A)(ii).
covering periods of no more than 60
An organization will be given an
2. Section 4945(g)(2)—Prizes or
months each and set forth the extension of
advance ruling that it is described in
awards described in section 74(b) if the
time required.
section 4945(f) for its first tax year of
recipient of such prize or award is selected
An NFI Type III supporting organization
operation if it submits evidence
from the general public.
must also submit the following additional
establishing that it can reasonably be
Note. If your prizes or awards are not
information.
expected to meet the tests under section
intended to finance a future activity of the
A written statement from each
4945(f) for such year. Submit information
recipient and impose no conditions on the
supported organization whose exempt
demonstrating how you meet each of the
recipient as to how they may be spent, you
purposes the specific project
five requirements.
do not have to request advance approval
accomplishes, signed under penalty of
1. You (the organization engaging in
of your grant-making procedures for such
perjury by one of the supported
the voter registration activities) are
prizes or awards because such a prize or
organization's principal officers, stating
described in section 501(c)(3) and exempt
award is not a grant for travel, study, or
that the supported organization approves
from taxation under section 501(a).
other similar purposes. See Revenue
the project as one that accomplishes one
2. Your voter registration activities
Rulings 77-380, 1977-2 C.B. 419; 76-460,
or more of the supported organization's
are:
1976-2 C.B. 371; and 75-393, 1975-2 C.B.
exempt purposes and also approves the
nonpartisan,
451.
supported organization's determination
not confined to one specific election
that the project is one that can be better
3. Section 4945(g)(3)—Grants to
period, and
accomplished by such a set-aside than by
achieve a specific objective; produce a
are carried out in five or more states.
the immediate payment of funds.
report or other similar product; or improve
An explanation of how it meets the
3. You spend substantially all of your
or enhance a literary, artistic, musical,
responsiveness test under Regulations
income directly for the active conduct of
scientific, teaching, or other similar
activities constituting the purpose or
section 1.509(a)-4(i)(3) with respect to a
capacity, skill or talent of the grantee.
function for which you are organized and
supported organization whose exempt
Submit a statement indicating whether
operated rather than to make grants to
purposes are accomplished by the
you are requesting advance approval of
specific project.
fund the activities of other organizations.
your individual grant-making procedures
under section 4945(g)(1), (2), (3), or a
4. You receive substantially all of your
The request must be submitted before
combination of them.
support (other than gross investment
the end of the tax year in which the
Submit a completed Form 1023,
income) from:
amount is set aside.
Schedule H—Organizations Providing
exempt organizations,
Contingent set-aside. If a private
Scholarships, Fellowships, Educational
the general public,
foundation is involved in litigation and
Loans, or Other Educational Grants to
governmental units, or
cannot distribute assets or income
Individuals and Private Foundations
any combination of those.
because of a court order, the foundation
Requesting Advance Approval of
You do not receive more than 25% of
may request approval of a set-aside of
Individual Grant Procedures. Review the
your support (other than gross investment
amounts held pursuant to the court order
instructions to Form 1023 for guidance on
income) from any one exempt
that otherwise would be distributed as
completing Schedule H.
organization and do not receive more than
qualifying distributions, known as a
50% of your support from gross
contingent set-aside. See Regulations
Line 8d. Exception from Form 990 fil-
investment income.
section 53.4942(a)-3(b)(9). If you are
ing requirements. Check this box if you
requesting approval of a contingent
Instructions for Form 8940 (2018)
-2-
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