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IRS Form 8940, Request for Miscellaneous Determination

This important form is used for "miscellaneous determinations" like:

  • Advance approval of certain set-asides described in section 4942(g)(2) 
  • Advance approval of voter registration activities described in section 4945(f) 
  • Advance approval of scholarship procedures described in section 4945(g)
  • Exemption from Form 990 filing requirements 
  • Advance approval that a potential grant or contribution constitutes an “unusual grant”
  • Change in Type (or initial determination of Type) of a section 509(a)(3) organization
  • Reclassification of foundation status, including a voluntary request from a public charity for private foundation status
  • Termination of private foundation status under section 507(b)(1)(B)—advance ruling request
  • Termination of private foundation status under section 507(b)(1)(B)—60-month period ended