Instructions For Form 8940 - Request For Miscellaneous Determination Under Section 507, 509(A), 4940, 4942, 4945, And 6033 Of The Internal Revenue Code Page 4
ADVERTISEMENT
1
2
3
4
5
6
7
8Organization
Documentation required to support the exemption
A governmental unit described in Rev. Proc.
This form is not for organizations exempt from federal income tax under section 501(c) requesting
95-48, 1995-2 C.B. 418.
reclassification as a governmental unit.
If you are exempt from federal income tax under section 501(c) and are requesting reclassification as a
governmental unit, you must obtain a letter ruling by following the procedures specified in Rev. Proc. 2017-1,
2017-1 I.R.B. 1 or its successor. There is a fee associated with obtaining such a letter ruling.
An affiliate of a governmental unit (other than a
Submit documentation from your bylaws or other organizational documents that states whether your board
section 509(a)(3) supporting organization)
members were appointed by a governmental unit, an affiliate of a governmental unit, a public official acting in
described in Rev. Proc. 95-48, 1995-2 C.B. 418
an official capacity, or elected by the public at large, pursuant to local statute or ordinance. This will document
that you are either “operated, supervised, or controlled” by governmental units, or by organizations that are
affiliates of governmental units, within the meaning of Regulations section 1.509(a)-4(g)(1)(i).
Submit supporting documentation in your bylaws or other organizational document that indicate you meet
at least two (2) of the affiliation factors listed in Rev. Proc. 95-48, Section 4.03.
Submit documentation detailing how you meet all of the facts and circumstances detailed in Rev. Proc.
95-48, Section 4.04.
An organization described in section 501(c)(1)
A section 501(c)(1) organization is a corporation organized under an Act of Congress that is an
instrumentality of the United States, and exempt from federal income taxes.
Submit a copy of your determination letter from the IRS that indicates whether you are described in section
501(c)(1).
A listing of conditions that must be
If you are a supporting organization
Line 8e. Advance approval that a po-
satisfied prior to receipt of the grant.
requesting an initial determination of type
tential grant or contribution is an “un-
A listing of all previous grants to you
or reclassification of Type I, Type II, FI
usual grant.” Check this box if you are
from the grantor.
Type III, or NFI Type III supporting
requesting advance approval that a grant
Documentation detailing how you meet
organization, please submit the following.
(including a contribution or bequest for this
some or all of the facts and circumstances
The type of section 509(a)(3)
purpose) is an “unusual grant.”
detailed in Regulations section
supporting organization requested;
If you are described in section 170(b)
1.509(a)-3(c)(4).
A copy of the your organizing
(1)(A)(vi) or section 509(a)(2), you may
document;
Line 8f. Change in type (or initial deter-
request a determination that a grant you
A copy of your bylaws; and
mination of type) for 509(a)(3) organi-
received be classified as an “unusual
Schedule A (Form 990 or 990-EZ),
zations. Check this box if you are a
grant” under Regulations section
Parts I and IV–VI, with respect to your
509(a)(3) supporting organization
1.170A-9(f)(6)(ii) or 1.509(a)-3(c)(3).
most recently completed tax year.
requesting a change in type or initial
Regulations sections 1.170A-9(f)(6)(iii)
determination of type.
Line 8g. Reclassification of foundation
and 1.509(a)-3(c)(4) set forth the criteria
status. Check this box if you are
Supporting organizations are described
for an unusual grant. Grants are
requesting a reclassification of foundation
in section 509(a)(3) based on the type of
considered unusual if each of the following
status. These instructions supplement the
relationship they have with their supported
three requirements is met.
procedures set forth in Rev. Proc. 2017-5,
organization(s). Under the Pension
1. The grant is attracted by reason of
2017-1 I.R.B. 230, available at
IRS.gov/
Protection Act of 2006 (PPA) supporting
the publicly supported nature of the
irb/2017-01_IRB/ar11.html, or its
organizations are classified as Type I,
organization;
successor.
Type II, or Type III supporting
2. The grant is unusual or unexpected
organizations.
If you are described in section 501(c)
with respect to the amount thereof; and
A Type I supporting organization is
(3) and classified by the IRS as a public
3. The grant, by reason of its size,
operated, supervised, or controlled by its
charity, you may request a determination
would adversely affect the status of the
supported organization(s) (comparable to
regarding a change in your public charity
organization as normally being publicly
a parent-subsidiary relationship).
classification. Submit a request indicating
supported for the applicable period.
A Type II supporting organization is
your current public charity classification
supervised or controlled in connection
and the public charity classification to
In determining whether a particular
with its supported organization(s)
which you are requesting reclassification.
grant may be excluded as an unusual
(comparable to a brother-sister
Also, provide a statement describing any
grant, all pertinent facts and
relationship).
adverse impact if you do not receive the
circumstances will be taken into
A Type III supporting organization is
requested status.
consideration. No single factor will
operated in connection with its supported
Also check this box if you are a public
necessarily be determinative.
organization(s). The PPA further classifies
charity seeking classification as a private
Submit the following information and
Type III supporting organizations into the
foundation.
documentation with your request.
following two categories: Type III
The name of the grantor, the amount of
supporting organizations that are
Note. A public charity that has become a
the grant, and the purpose(s) for which
functionally integrated (FI Type III) or Type
private foundation can indicate its new
you will use the grant funds.
III supporting organizations that are not
private foundation status simply by filing a
A copy of the grant agreement, if any
functionally integrated (NFI Type III). Thus,
Form 990-PF, Return of Private
(whether signed or proposed).
there are four different types of supporting
Foundation or Section 4947(a)(1) Trust
Copies of all correspondence between
organizations.
Treated as a Private Foundation, and
you and the grantor regarding this grant.
following any procedures specified in the
The rules for functionally integrated
An explanation of any prior or current
form, instructions, or other published
and non-functionally integrated Type III
relationship between the grantor and you
guidance.
supporting organizations are discussed in
and/or your trustees, directors, or officers.
the Instructions for Schedule A (Form 990
Also check this box if you request
A statement as to whether the grantor
or 990-EZ), Public Charity Status and
reclassification as an operating foundation
exercises any control over you, or within
Public Support.
or as an exempt operating foundation.
you.
Instructions for Form 8940 (2018)
-4-
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 4720 - Return Of Certain Excise Taxes Under Chapters 41 And 42 Of The Internal Revenue Code - 2017
Financial
Form 4720 - Return Of Certain Excise Taxes Under Chapters 41 And 42 Of The Internal Revenue Code - 2013
Financial
Form 4720 - Return Of Certain Excise Taxes Under Chapters 41 And 42 Of The Internal Revenue Code - 2014
Financial
Form 4720 - Return Of Certain Excise Taxes Under Chapters 41 And 42 Of The Internal Revenue Code - 2015
Financial
Form 4720 - Return Of Certain Excise Taxes Under Chapters 41 And 42 Of The Internal Revenue Code - 2012
Financial
Instructions For Form 1024-a - Application For Recognition Of Exemption Under Section 501(c)(4) Of The Internal Revenue Code
Financial
Form 872-f - Consent To Extend The Time To Assess Tax Attributable To Items Of A Partnership Or S Corporation That Have Converted Under Section 6231 M Of The Internal Revenue Code - Department Of The Treasury
Legal
Form As 2645.1 - Application For Tax Exemption Under Section 1101.01 Of The Internal Revenue Code For A New Puerto Rico
Financial
Related Categories
Parent category: Financial