Instructions For Form 8940 - Request For Miscellaneous Determination Under Section 507, 509(A), 4940, 4942, 4945, And 6033 Of The Internal Revenue Code Page 5
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8Also check this box if you are a
requests section 509(a)(3) classification or
private foundation status. See line 8h for
nonexempt charitable trust described in
reclassification must check the boxes for
procedures.
section 4947(a)(1) and are requesting an
both line 8f and line 8g. See Table 2 for
initial determination that you are described
details.
in section 509(a)(3).
A private foundation that wishes to
An organization that is not currently
become a public charity does not check
classified under section 509(a)(3) and
this box but instead must terminate its
Table 2. Reclassification of Foundation Status
Type of reclassification
Documentation required to support the reclassification
Request for reclassification as a church or a convention or
Submit a completed Form 1023 Schedule A—Churches. Review the Instructions for Form 1023
association of churches under sections 509(a)(1) and
for guidance in completing Schedule A.
170(b)(1)(A)(i)
Request for reclassification as a school, college, or
Submit a completed Form 1023 Schedule B—Schools, Colleges, and Universities. Review the
university under sections 509(a)(1) and 170(b)(1)(A)(ii)
Instructions for Form 1023 for guidance in completing Schedule B.
Request for reclassification as a hospital or medical
Submit a completed Form 1023 Schedule C—Hospitals and Medical Research Organizations.
research organization under sections 509(a)(1) and 170(b)
Review the instructions to Form 1023 for guidance in completing Schedule C.
(1)(A)(iii)
Request for reclassification as an organization operated
Submit a completed Schedule A (Form 990 or 990-EZ), Parts I and II.
for the benefit of a college or university owned or operated
by a governmental unit, as described in sections 509(a)(1)
Submit documentation from your bylaws or other organizational documents indicating that you are
and 170(b)(1)(A)(iv)
organized and operated exclusively to receive, hold, invest, and administer property and to make
expenditures to or for the benefit of a college or university described in section 170(b)(1)(A)(ii).
Also, submit information showing that such college or university is an agency or instrumentality of
a state or political subdivision thereof, or is owned or operated by a state or political subdivision
thereof, or by an agency or instrumentality of one or more States or political subdivisions.
Request for reclassification as an organization that
Submit either:
normally receives a substantial part of its support from a
1.
A copy of your signed Form 990, Parts I through XI, or Form 990-EZ, Parts I through VI,
governmental unit or from the general public described in
with the completed Schedule A (Form 990 or 990-EZ), Public Charity Status and Public Support,
sections 509(a)(1) and 170(b)(1)(A)(vi)
as filed with the IRS for the tax year immediately preceding the tax year in which this request is
made; or
2.
Your support information for the past 5 completed tax years, using your overall method of
accounting used to complete the Form 990 or Form 990-EZ for such years. This information may
be provided to the IRS on a completed Schedule A (Form 990 or 990-EZ), Public Charity Status
and Public Support, to the most recent version of Form 990 or Form 990-EZ.
Submit also a list showing the name of and amount contributed by each person (other than a
governmental unit or an organization described in section 170(b)(1)(A)(vi), including a public
charity that actually qualifies under section 170(b)(1)(A)(vi) but claims or is recognized under a
different public charity status, such as a church or a hospital) whose total gifts for the past 5
completed tax years exceeded 2% of your total support for this period, as described in
Regulations section 1.170A-9T(f)(6) and (7). A “person” includes an organization as well as an
individual. Also state the sum of these excess amounts (this amount is reported on Schedule A
(Form 990 or 990-EZ), Part II, Section A, line 6).
Request for reclassification as an agricultural research
To demonstrate how you meet the requirements for reclassification as an agricultural research
organization under sections 509(a)(1) and 170(b)(1)(A)(ix)
organization, please submit the following.
1.
Your current foundation classification.
2.
A statement requesting a change in foundation classification to sections 509(a)(1) and
170(b)(1)(A)(ix).
3.
Information demonstrating 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).
4.
Information detailing your agricultural research program and how contributions to such
program will be spent.
Instructions for Form 8940 (2018)
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