Instructions for Form 8940

Instructions for Form 8940

(Rev. December 2025)

Request for Miscellaneous Determination

Section references are to the Internal Revenue Code

unless otherwise noted.

Future Developments

For the latest information about developments related to

Form 8940 and its instructions, such as legislation

enacted after they were published, go to IRS.gov/

Form8940.

What’s New

Group exemption letter requests are now made on Form

8940, Schedule Q, which replaces written letter requests.

Reminders

Don’t include social security numbers on publicly

disclosed forms. Because the IRS is required to

disclose certain types of determination requests, don’t

include social security numbers on this form. Documents

subject to disclosure include supporting information filed

with the form and correspondence with the IRS about the

filing.

Electronic filing. Organizations filing Form 8940 must

complete and submit their Form 8940 electronically

(including paying the correct user fee) using Pay.gov.

Miscellaneous requests. In addition to the

miscellaneous requests that have previously been made

using Form 8940, the following miscellaneous requests

are also made on Form 8940.

• Government entities requesting voluntary termination

of exempt status under section 501(c)(3) (previously a

letter request).

• Canadian registered charities requesting inclusion in

the Tax Exempt Organization Search (TEOS)

database of organizations eligible to receive

tax-deductible charitable contributions (Pub. 78 data)

or a determination on public charity classification

(previously a letter request).

• Private foundations giving notice only of intent to

terminate private foundation status under section

507(b)(1)(B) (previously provided on Form 8940 or by

general correspondence).

• Group exemption to recognize a group of subordinate

organizations as tax exempt if they are affiliated with

and subject to the general supervision or control of a

central organization.

Phone Help

If you have questions and/or need help completing Form

8940, call 877-829-5500. This toll-free telephone service

is available Monday through Friday.

Email Subscription

The IRS provides a subscription-based email service for

tax professionals and representatives of tax-exempt

Feb 13, 2026

organizations. The IRS sends subscribers periodic

updates regarding exempt organization tax law and

regulations, available services, and other information. To

subscribe, go to IRS.gov/Charities.

How To Get Forms and Publications

Internet. You can access the IRS website 24 hours a day,

7 days a week, at IRS.gov to do the following.

• Download forms, instructions, and publications.

• Order IRS products online.

• Research your tax questions online.

• Search publications by topic or keyword.

• Use the online Internal Revenue Code, regulations, or

other official guidance.

• View Internal Revenue Bulletins (IRBs) published

since 1995.

• Sign up at IRS.gov/Charities to receive local and

national tax news by email.

Tax forms and publications. You can download or print

all of the forms and publications you may need at IRS.gov/

FormsPubs. Otherwise, you can go to IRS.gov/

OrderForms to place an order and have forms mailed to

you. You should receive your order within 10 business

days.

General Instructions

Social security number (SSN). Don’t enter SSNs on

this form or any attachments because the IRS is required

to disclose certain types of approved determination

requests. Documents subject to disclosure include

supporting information filed with the form and

correspondence with the IRS related to the request.

“You” and “us.” Throughout these instructions and Form

8940, the terms “you” and “your” refer to the organization

that is requesting a miscellaneous determination. The

terms “us” and “we” refer to the IRS.

Answers

Form 8940 asks you to answer a series of questions and

provide information to assist us in determining if you meet

the requirements of the miscellaneous determination you

requested. Answer questions completely. If an explanation

provided for an earlier question also applies to a later

question, your response to the later question may simply

refer to your previous answer.

Financial data. Financial data, whether budgets or

actual, should be consistent with other information

presented in your requested determination. Budgeted

financial data should be prepared based on your current

plans. We recognize that your actual financial results may

vary from the budgeted amounts.

Instructions for Form 8940 (Rev. 12-2025) Catalog Number 55341C

Department of the Treasury Internal Revenue Service www.irs.gov

Past, present, and planned activities. Many items on

Form 8940 are written in the present tense; however, base

your answers on your past, present, and planned

activities.

Language and currency requirements. Complete

Form 8940 and attachments in English. Provide an

English translation if your organizational document,

bylaws, or any other attachments are in any other

language.

Report financial information in U.S. dollars (specify the

conversion rate used). Combine amounts from within and

outside the United States and report the totals on the

financial statements.

Purpose of Form

These instructions supplement the general procedures for

issuing determination letters under Rev. Proc. 2026-5,

2026-1 I.R.B. 258 (updated annually).

Organizations described in section 501(a).

Organizations exempt under section 501(a) file Form 8940

for miscellaneous determinations under sections 507,

509(a), 4940, 4942, 4945, and 6033. Canadian registered

charities file Form 8940 to request inclusion in TEOS

(Pub. 78 data) or request public charity status.

Government entities requesting voluntary termination of

exempt status under section 501(c)(3) file Form 8940. See

the specific instructions below for more information about

each type of request.

Note: An organization applying for recognition of

exemption under section 501(c)(3) with Form 1023-EZ,

Streamlined Application for Recognition of Exemption

Under Section 501(c)(3) of the Internal Revenue Code,

must file Form 8940 if it wishes to obtain a determination

regarding advance approval of scholarship procedures

under section 4945(g) or an exception from the filing

requirements to file Form 990, Return of Organization

Exempt From Income Tax. However, an organization

applying for recognition of exemption with Form 1023,

Application for Recognition of Exemption Under Section

501(c)(3) of the Internal Revenue Code (not Form

1023-EZ), may simultaneously request such

determinations as part of its Form 1023 and need not file

Form 8940.

Nonexempt charitable trusts. Nonexempt charitable

trusts may also file this form for an initial determination of

foundation classification under section 509(a)(3).

Requesting Expedited Review

We generally review requests in the order we receive

them. We expedite processing of a request only where a

written request presents a compelling reason for

processing the request ahead of others. Even if your

request for expedited processing is approved, this does

not mean your request will be immediately approved or

denied. Expedited processing means that it will be

assigned to a specialist for review ahead of requests

received earlier in time. Circumstances generally

warranting expedited processing include the following.

• A grant to the applicant is pending and the failure to

secure the grant may have an adverse impact on the

organization’s ability to continue operations.

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• The purpose of the newly created organization is to

provide disaster relief to victims of emergencies such

as floods and hurricanes.

• An IRS error has caused delays in review of the form.

User Fee

The law requires payment of a user fee with each request.

You must pay this fee through Pay.gov when you file Form

8940. Payments can be made directly from your bank

account or by credit or debit card. You won’t be able to

submit Form 8940 without paying the correct fee.

User fee amounts are listed in Rev. Proc. 2026-5,

2026-1 I.R.B. 258 (updated annually). For the current

Form 8940 user fee, go to IRS.gov/Charities-Non-Profits/

User-Fees-for-Tax-Exempt-and-Government-EntitiesDivision. You can also call 877-829-5500.

What To File

All organizations must complete Parts I through IV,

including any applicable schedules of Form 8940 plus any

required attachments. Submit a separate request for each

type of request set forth in Part II.

Attachments to Form 8940

A complete request may include one or more documents

in addition to Form 8940.

Pay.gov can accommodate only one uploaded file.

Before submitting Form 8940, consolidate your

attachments into a single PDF file. Combine your

attachments in the following order, omitting any that don’t

apply to your request.

• Organizing document.

• Amendments to your organizing document in

chronological order.

• Bylaws or other rules of operation and amendments.

• Form 2848, Power of Attorney and Declaration of

Representative.

• Form 8821, Tax Information Authorization.

• Schedule A (Form 990), Public Charity Status and

Public Support, Part II or III.

• Form 990-PF, Part XIII—Private Operating

Foundations.

• Form 872-B, Consent to Extend the Time to Assess

Miscellaneous Excise Taxes.

• Supplemental responses (if your response won’t fit in

the provided text field) and any additional information

you want to provide to support your request.

• Expedite request.

Put your name and employer identification number

(EIN) on each page of your supplemental response and

identify the part and line number to which the information

relates.

How To File

As of April 3, 2023, the IRS requires that the Form 8940

be submitted electronically online at Pay.gov. To submit

Form 8940, you must:

1. Register or have previously registered for an account

on Pay.gov,

2. Enter “Form 8940” or “8940” in the search box and

select Form 8940, and

Instructions for Form 8940 (Rev. 12-2025)

3. Complete the form.

Filing Assistance

For help in completing this form or general questions

relating to an exempt organization, you may access

information at IRS.gov/EO.

You may find the following publications available on

IRS.gov helpful.

• Pub. 557, Tax-Exempt Status for Your Organization.

• Pub. 598, Tax on Unrelated Business Income of

Exempt Organizations.

• Pub. 3079, Tax-Exempt Organizations and Gaming.

• Pub. 4221-NC, Compliance Guide for Tax-Exempt

Organizations.

• Pub. 4221-PC, Compliance Guide for 501(c)(3) Public

Charities.

• Pub. 4221-PF, Compliance Guide for 501(c)(3) Private

Foundations.

• Pub. 4573, Group Exemptions.

Signature Requirements

An officer, director, trustee, or other official who is

authorized to sign for you must digitally sign Form 8940 at

the end of Part IV. The signature must be accompanied by

the title or authority of the signer and the date.

Authorized Representative

Form 2848. Upload a completed Form 2848 if you want

to authorize a representative to represent you regarding

your request. An individual authorized by Form 2848 may

not sign Form 8940 unless that person is also an officer,

director, trustee, or other official who is authorized to sign

the form.

Tip: A Centralized Authorization File (CAF) number isn’t

required to be listed on Form 2848.

Form 8821. Upload a completed Form 8821 if you want

to authorize us to discuss your request with the person

you have appointed on that form.

Form 8821 doesn’t authorize your appointee to

advocate your position with respect to federal tax laws; to

execute waivers, consents, or closing agreements; or to

otherwise represent you before the IRS. If you want to

authorize an individual to represent you, use Form 2848.

After You Submit Form 8940

No additional information needed. If our review shows

that you meet the requirements for your requested

miscellaneous determination, we’ll send you a

determination letter stating that your request was

approved.

Additional information needed. If we can’t make a

determination without more information, we’ll write or call

you. Examples of the types of questions you may be

asked are available at Application for exemption or misc.

determination: Sample questions. If the additional

information you provide shows that you meet the

requirements for your request, we’ll send you a letter

approving your request. If we determine that you don’t

meet the requirements for your request, we’ll send you a

letter that explains our position and your appeal rights (if

applicable).

Instructions for Form 8940 (Rev. 12-2025)

Annual Return or Notice While Your Request Is

Pending

Unless you qualify for an exception from the requirement

to file an annual return or notice, your filing obligations

began as soon as you were formed. You can find

information on return filing requirements and exceptions in

Pubs. 557 and 598, and in the instructions for Forms 990

and 990-EZ.

Tip: You may also be required to file other returns, such

as employment tax returns or benefit plan returns, which

aren’t discussed here.

Caution: If a form 990-series return is due while your

request is pending, complete and submit the return

according to Form 990-series instructions.

Public Inspection

Information available for public inspection. If your

requested miscellaneous determination is among those

disclosable to the public, the information that will be open

for public inspection includes the following.

• Your complete Form 8940 and any supporting

documents.

• All correspondence between you and the IRS

concerning Form 8940, including Form 2848.

• Your determination letter.

• Annual information returns (Form 990, 990-EZ, or

990-N) including schedules, except for the names and

addresses of contributors and other identifying

information about contributors.

Information not available for public inspection. The

following items won’t be open for public inspection.

• Any information relating to a trade secret, patent, style

of work, or apparatus that, if released, would

adversely affect you (we must approve withholding

this information).

• Any other information that would adversely affect

national defense (we must approve withholding this

information).

• User fee payment information.

• Contributors’ names and addresses and other

identifying information about contributors included

with Form 990 or 990-EZ.

When submitting your request for a miscellaneous

determination, you must clearly identify any information

that isn’t open to public inspection by marking it as “NOT

SUBJECT TO PUBLIC INSPECTION” and include an

explanation of why you’re asking for the information to be

withheld. We will decide whether to withhold the identified

information from public inspection.

Making documents available for public inspection.

Both you and the IRS must make the information that is

subject to disclosure available for public inspection. The

public may request a copy of the information available for

public inspection from us by submitting Form 4506-B. The

public may also request inspection of the information or a

copy of the information directly from you.

You may post the documents required to be available

for public inspection on your own website. Information

returns and your exemption application materials must be

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posted exactly as filed with the IRS. You may only delete

the information that isn’t open for public inspection.

If you post the documents on your website, you can

give any person requesting copies the website where the

documents may be found, but you don’t need to provide

copies of the information. However, even if these

documents are posted on your website, you must still

allow public inspection without charge at your main office

during regular business hours.

Documents aren’t considered available for public

inspection on a website if the otherwise disclosable

information is edited or subject to editing by a third party

when posted. To date, the IRS hasn’t approved any

third-party websites for posting.

See Pub. 557 for additional information on public

inspection requirements.

Foreign Organizations

Foreign organizations are those that were created in

countries other than the United States or its territories.

Foreign organizations may request miscellaneous

determinations in the same way that domestic

organizations request miscellaneous determinations. See

Language and currency requirements, earlier.

Tip: Contributions by U.S. residents to foreign

organizations generally aren’t deductible. Tax treaties

between the United States and certain foreign countries

provide specific limited exceptions.

Annual returns for foreign organizations. A foreign

organization that establishes or claims tax-exempt status

must generally file an information return annually (Form

990 or 990-EZ). However, a foreign organization (other

than a private foundation or supporting organization) may

file Form 990-N (e-Postcard) instead of Form 990 or

990-EZ when its gross receipts from U.S. source income

are normally $50,000 or less and it hasn’t conducted

significant activity in the United States. See the

instructions for Forms 990 and 990-EZ for further

information. A foreign organization that is subject to

unrelated business income tax must file Form 990-T,

Exempt Organization Business Income Tax Return.

Organizations created in U.S. territories.

Organizations created in territories of the United States

are generally treated as domestic organizations. If you

were created in a U.S. territory, you must complete all

required parts of Form 8940 to request a miscellaneous

determination.

Annual filing requirements for an organization created

in a U.S. territory are similar to those outlined above for

foreign organizations (see Regulations section

1.6033-2(g)(1)(viii)).

Specific Instructions

Part I. Identification of Applicant

Line 1. Full name of applicant. Enter your complete

name exactly as it appears in your organizing document,

including amendments.

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Line 2. If you have an “in care of” name, enter it here;

otherwise, leave this space blank.

Lines 3–9. Mailing address. Enter your complete

address where all correspondence will be sent. If mail isn’t

delivered to your street address and you have a P.O. box,

list your P.O. box information instead of your street

address. For a foreign address, enter your province or

state and foreign postal code where indicated.

Line 10. Employer identification number (EIN). You

must have your own EIN. Enter the 9-digit EIN the IRS

assigned to you. If you don’t have an EIN, you must apply

for one before submitting your request. You may apply for

one online by going to IRS.gov/EIN. You may also apply

for an EIN by faxing or mailing Form SS-4 to the IRS. If the

principle business was created or organized outside the

United States or U.S. territories, you may also apply for an

EIN by calling 267-941-1099 (toll call).

Tip: Don’t apply for an EIN more than once. If you’re

unsure of your EIN or whether you have one, call

877-829-5500 for assistance.

Caution: Don’t use the EIN of a related or other

organization.

Line 11. Month tax year ends. Select the month your

tax year (annual accounting period) ends. Your tax year is

the 12-month period on which your annual financial

records are based.

Tip: Check your bylaws or other rules of operation for

consistency with the tax year you enter here.

Line 12. Person to contact. Enter the name and title of

the person you want us to contact if we need more

information. The person to contact may be an officer,

director, trustee, or other individual who is permitted to

speak with us according to your bylaws or other rules of

operation. Your person to contact may also be an

authorized representative, such as an attorney, certified

public accountant, or enrolled agent, for whom you’re

submitting a completed Form 2848 with Form 8940.

Line 13. Provide a daytime telephone number for the

contact listed on line 12.

Line 14. You may provide a fax number for the contact

listed on line 12.

Line 15. Pay.gov will populate this field with the current

user fee for filing Form 8940.

Line 16. If you have a website, enter the complete web

address. Also, list any websites maintained on your behalf.

The information on your website should be consistent with

the information on your Form 8940.

Line 17. Officers, directors, and trustees. Enter the full

names, titles, and mailing addresses of your officers,

directors, and/or trustees. You may use the organization’s

address for mailing. If you have more than five entries,

check the box provided to add more officer, director,

and/or trustee information.

The person who is signing Form 8940 must be listed

within the first five entries of line 17.

Instructions for Form 8940 (Rev. 12-2025)

Part II. Type of Request

Line 1. Select the item that best describes your request.

Submit a separate request for each type of request set

forth in Part II. For additional information on any of the

determination issues covered by Form 8940, go to

IRS.gov/EO.

Advance approval of certain set-asides described in

section 4942(g)(2). Check this box if you are (1) a

private foundation requesting approval of a set-aside as

described in section 4942(g)(2), or (2) a non-functionally

integrated supporting organization requesting approval of

a set-aside as described in Regulations section

1.509(a)-4(i)(6)(v). Complete Form 8940, Schedule A.

Advance approval of voter registration activities described in section 4945(f). Check this box if you are

requesting advance approval of voter registration activities

described in section 4945(f). Complete Form 8940,

Schedule B.

Advance approval of individual grant procedures.

Check this box if you are a private foundation and are

requesting advance approval of your individual

grant-making procedures under section 4945(g).

Complete Form 8940, Schedule C.

Exception from Form 990 filing requirements. Check

this box if you are requesting an exception from filing Form

990; Form 990-EZ, Short Form of Organization Exempt

From Income Tax; or Form 990-N (e-Postcard). Complete

Form 8940, Schedule D.

If you believe you should be exempt from Form 990

filing requirements because you are affiliated with a

church or a convention or association of churches, please

review Regulations sections 1.6033-2(g) and (h); and Rev.

Proc. 96-10, 1996-1 C.B. 577.

If you are claiming an exception from Form 990 filing

requirements as a state institution (other than a section

509(a)(3) supporting organization) whose income is

excluded from gross income under section 115, at the end

of this form, upload a copy of the ruling letter from the IRS

stating that your income, derived from activities

constituting the basis for your exemption under section

501(c), is excluded from gross income under section 115.

If you believe you should be exempt from filing Form

990 or 990-EZ because you are a governmental unit or

affiliated with a governmental unit, please review Rev.

Proc. 95-48, 1995-2 C.B. 418.

If you are claiming an exception from Form 990 filing

requirements as an organization described in section

501(c)(1), at the end of this form, upload a copy of your

determination letter or other documentation from the IRS

that indicates whether you are described in section 501(c)

(1).

Advance approval that a potential grant or contribution is an “unusual grant.” Check this box if you are

requesting advance approval that a grant (including a

contribution or bequest for this purpose) is an “unusual

grant.” Complete Form 8940, Schedule E.

If you are described in sections 509(a)(1) and 170(b)(1)

(A)(vi) or section 509(a)(2), you may request a

determination that a grant you received be classified as an

Instructions for Form 8940 (Rev. 12-2025)

“unusual grant” under Regulations section 1.170A-9(f)(6)

(ii) or 1.509(a)-3(c)(3).

Regulations sections 1.170A-9(f)(6)(iii) and

1.509(a)-3(c)(4) set forth the criteria for an unusual grant.

Grants are considered unusual if each of the following

three requirements is met.

1. The grant is attracted by reason of the publicly

supported nature of the organization.

2. The grant is unusual or unexpected with respect to

the amount thereof.

3. The grant, by reason of its size, would adversely affect

the status of the organization as normally being

publicly supported for the applicable period.

In determining whether a particular grant may be

excluded as an unusual grant, all pertinent facts and

circumstances will be taken into consideration. No single

factor will necessarily be determinative.

Change in type (or initial determination of type) for

section 509(a)(3) organizations. Check this box if you

are a section 509(a)(3) supporting organization requesting

a change in type or initial determination of type. Complete

Form 8940, Schedule F.

Reclassification of foundation status. Check this box

if you are requesting a reclassification of foundation

status. These instructions supplement the procedures set

forth in Rev. Proc. 2022-5, 2022-1 I.R.B. 256 (updated

annually). Complete Form 8940, Schedule G.

Also check this box if any of the following apply.

• You erroneously determined that you were a private

foundation but you were actually qualified, and have

continued to qualify, as a public charity since your

inception as an organization described in section

501(c)(3).

• You are a public charity seeking classification as a

private foundation.

Note: A public charity that has become a private

foundation can indicate its new private foundation status

simply by filing a Form 990-PF, Return of Private

Foundation or Section 4947(a)(1) Trust Treated as a

Private Foundation, and following any procedures

specified in the form, instructions, or other published

guidance.

• You are a private foundation seeking classification as

an operating foundation or exempt operating

foundation.

• You are a nonexempt charitable trust described in

section 4947(a)(1) and are requesting an initial

determination that you are described in section 509(a)

(3).

A private foundation that wishes to become a public

charity does not check this box but instead must terminate

its private foundation status. See Termination of private

foundation status under section 507(b)(1)(B) below.

Required attachments.

• If you are requesting reclassification as a public

charity described under sections 509(a)(1) and 170(b)

(1)(A)(iv), sections 509(a)(1) and 170(b)(1)(A)(vi), or

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section 509(a)(2), submit a completed Schedule A

(Form 990), Part II or III (as applicable).

• If you are requesting reclassification as a private

operating foundation, submit a completed Form

990-PF, Part XIII.

Termination of private foundation status under section 507(b)(1)(B)—advance ruling request. Check this

box if you are requesting an advance ruling on termination

of your private foundation status under section 507(b)(1)

(B). Complete Form 8940, Schedule H.

An organization may terminate its private foundation

status under section 507(b)(1)(B) if it meets the

requirements of section 509(a)(1), (2), or (3) for a

continuous 60-month period beginning with the first day of

any tax year and notifies the IRS before beginning the

60-month period that it is terminating its private foundation

status.

An organization that seeks an advance ruling and files

Form 8940 will be required to complete and submit Form

872-B agreeing to extend the statute of limitations for

paying the section 4940 excise tax on net investment

income until after the end of the 60-month period. You

must also establish immediately after the end of the

60-month period that you have met the requirements of

section 509(a)(1), (2), or (3).

you are a government entity not subject to federal income

tax (without regard to section 501(a)), and provide a

statement that you are requesting to voluntarily terminate

your recognition under section 501(c)(3).

Canadian registered charities: listing on Pub. 78 data

and/or public charity classification. A Canadian

charity registered by the Canada Revenue Agency is

automatically recognized as tax exempt under the United

States–Canada Income Tax Convention (Treaty). Check

this box if you are a Canadian charity and want to be listed

as an organization described in section 501(c)(3) on

IRS.gov or request classification as a public charity rather

than a private foundation. Complete Form 8940,

Schedule K.

Group Exemption Letter. The IRS sometimes

recognizes a group of organizations as tax exempt if they

are affiliated with and subject to the general supervision or

control of a central organization. This avoids the need for

each of the subordinate organizations to apply for

exemption individually. A group exemption letter has the

same effect as an individual exemption letter except that it

applies to more than one organization. To qualify for a

group exemption, the central organization and its

subordinate organizations must have a defined

relationship. See Pub. 557 and Pub. 4573 for more

information. Complete Form 8940, Schedule Q.

Note: If you erroneously determined that you were a

private foundation but actually qualified, and have

continued to qualify, as a public charity, you may request

retroactive reclassification as a public charity instead of

terminating private foundation status under section 507(b)

(1)(B). Check “Reclassification of foundation status,”

instead. You must demonstrate that you have continuously

qualified as a public charity since your inception as an

organization described in section 501(c)(3).

Part III. Explanation of Request

Notice Only—Termination of private foundation status under section 507(b)(1)(B). Check this box if you

are providing notice only on termination of your private

foundation status under section 507(b)(1)(B). Complete

Form 8940, Schedule I.

An organization may terminate its private foundation

status under section 507(b)(1)(B) if it meets the

requirements of section 509(a)(1), (2), or (3) for a

continuous 60-month period beginning with the first day of

any tax year and notifies the IRS before beginning the

60-month period that it is terminating its private foundation

status.

Form 872-B is optional for organizations not requesting

an advance ruling but, if the organization chooses not to

submit the form, it must pay the taxes on its investment

income during the period. The organization must also

establish immediately after the end of the 60-month period

that it has met the requirements of section 509(a)(1), (2),

or (3).

Part IV. Signature

Termination of private foundation status under section 507(b)(1)(B)—60-month period ended. Check

this box if you have completed the 60-month termination

of foundation status period. Complete Form 8940,

Schedule J.

Pay.gov can accommodate only one uploaded file.

Consolidate your attachments into a single PDF file not to

exceed 15MB.

Voluntary termination of section 501(c)(3) recognition by a government entity. In Part III, describe how

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Line 1. Describe completely and in detail your request for

miscellaneous determination. Your description should

include the nature of the request as well as the reason(s)

for making the request.

For more information on what to include, see the

instructions for your specific request in the appropriate

schedule(s) in these instructions.

Signature requirements. An officer, director, trustee, or

other official who is authorized to sign for the organization

must sign Form 8940. The signature must be

accompanied by the title or authority of the signer and the

date.

Tip: The person signing Form 8940 must be listed as an

officer, director, or trustee within the first five entries of

Part I, line 17.

Upload Checklist

Documents to upload. Check the boxes to indicate

which documents are included in the file you upload with

your form.

Enter your name and EIN on each page of your

supplemental response and identify the schedule/section

and line number to which the information relates.

If your PDF file exceeds the 15MB limit, remove any

items over the limit and contact IRS Customer Account

Services at 877-829-5500 for assistance on how to submit

the removed items.

Instructions for Form 8940 (Rev. 12-2025)

Schedule A. Advance Approval of

Certain Set-Asides

Line 1. Suitability test set-aside. If the requirements of

section 4942(g)(2) and Regulations section

53.4942(a)-3(b) are met, a private foundation may treat an

amount set aside for a specific charitable project as a

qualifying distribution in the year of the set-aside rather

than in the year in which the amount is actually disbursed.

A set-aside under the suitability test requires advance

approval. Similar rules apply to a non-functionally

integrated (NFI Type III) supporting organization under

Regulations section 1.509(a)-4(i)(6)(v).

Caution: Requests must be submitted before the end of

the tax year in which the amount is set aside.

Contingent set-aside. If a private foundation is involved

in litigation and cannot distribute assets or income

because of a court order, the foundation may request

approval of a set-aside of amounts held pursuant to the

court order that would otherwise be distributed as

qualifying distributions, known as a contingent set-aside.

See Regulations section 53.4942(a)-3(b)(9). If you are

requesting approval of a contingent set-aside, at the end

of this form, upload a copy of the court order restricting

you from distributing assets or income.

Note: A contingent set-aside is available only to a private

foundation. An NFI Type III supporting organization cannot

request a set-aside under Regulations section

1.509(a)-4(i)(6)(v), applying principles set forth in

Regulations section 53.4942(a)-3(b)(7).

Line 1a. State the amount of the set-aside.

Line 1b. Check “Yes” if the amount set aside will be paid

by the last day of your tax year after your tax year in which

the litigation is terminated. If “No,” explain.

Note: If the litigation encompasses more than 1 tax year,

you may seek additional contingent set-asides.

Line 2. Describe the nature and purposes of the project

and the amount of the set-aside.

Line 3. Describe the amounts and dates of planned

additions to the set-aside after its initial establishment, if

applicable.

Line 4. Explain why the project can be better

accomplished by a set-aside rather than an immediate

payment of funds.

Specific projects that can be better accomplished by

the use of a set-aside include, but are not limited to,

projects in which relatively long-term grants or

expenditures must be made in order to assure the

continuity of particular charitable projects or

program-related investments (as defined in section

4944(c)) or where grants are made as part of a

matching-grant program. Such projects include, for

example, a plan to erect a building to house the direct

charitable, educational, or other similar exempt activity of

the private foundation (such as a museum building in

which paintings are to be hung), even though the exact

location and architectural plans have not been finalized; a

Instructions for Form 8940 (Rev. 12-2025)

plan to purchase an additional group of paintings offered

for sale only as a unit that requires an expenditure of more

than 1 year’s income; or a plan to fund a specific research

program that is of such magnitude as to require an

accumulation of funds before beginning the research,

even though not all of the details of the program have

been finalized.

Line 5. Describe the project, including estimated costs,

sources of any future funds expected to be used to

complete the project, and location of any physical facilities

to be acquired or constructed as part of the project.

Line 6. Answer “Yes” if the amounts to be set aside will

actually be paid within a specified period of time that ends

not more than 60 months after the date of the first

set-aside.

Line 6a. State the extension of time required.

Line 6b. Explain why the proposed project could not be

divided into two or more projects covering periods of no

more than 60 months each.

Line 7. Answer “Yes” if you are described under section

509(a)(3) as an NFI Type III supporting organization.

Line 7a. Answer “Yes” if you have obtained a written

statement from each supported organization whose

exempt purpose the specific project accomplishes, signed

under penalty of perjury by one of their principal officers,

stating that they approve the project as one that

accomplishes one or more of their exempt purposes and

also approve their determination that the project is one

that can be better accomplished by such a set-aside than

by the immediate payment of funds.

At the end of this form, upload the written statement(s).

Also, include an attestation that the set-aside dollar

amount is entered on the books and records of the

supporting organization as a pledge or obligation to be

paid at a future date or dates within 60 months of the

set-aside, as required under Regulations section

1.509(a)-4(i)(6)(v)(C).

Line 7b. Provide an explanation of how you meet the

responsiveness test under Regulations section

1.509(a)-4(i)(3) with respect to a supported organization

whose exempt purposes are accomplished by the specific

project.

Schedule B. Advance Approval of

Voter Registration Activities

Described in Section 4945(f)

An exempt private foundation may pay or incur amounts

for voter registration activities without such amounts being

treated as taxable expenditures if the requirements of

section 4945(f) are met. In addition, a grant by a private

foundation to an organization described in section 501(c)

(3) that meets the requirements of section 4945(f) is not

considered a taxable expenditure even though the grant is

earmarked for voter registration purposes, generally.

An organization will be given an advance ruling that it is

described in section 4945(f) for its first tax year of

operation if it submits evidence establishing that it can

reasonably be expected to meet the tests under section

4945(f) for such year.

7

Line 1. Answer “Yes” if you are described in section

501(c)(3) and exempt from taxation under section 501(a).

If “No,” stop and do not submit Form 8940 to request

advance approval of voter registration activities under

section 4945(f).

Line 2. Describe how your voter registration activities are

conducted in a nonpartisan manner.

Line 3. Answer “Yes” if your voter registration activities

are confined to one specific election period.

Line 4. Answer “Yes” if your voter registration activities

are carried out in five or more states.

Line 5. Answer “Yes” if you spend at least 85% of your

income directly for the active conduct of activities

constituting the purpose or function for which you are

organized and operated rather than to make grants to fund

the activities of other organizations.

Line 6. Answer “Yes” if you receive at least 85% of your

support (other than gross investment income) from

exempt organizations, the general public, governmental

units, or any combination of those.

Line 7. Answer “Yes” if you receive more than 25% of

your support (other than gross investment income) from

any one exempt organization.

Note: For this purpose, treat private foundations that are

described in section 4946(a)(1)(H) with respect to each

other as one exempt organization.

Line 8. Answer “Yes” if you receive more than 50% of

your support from gross investment income.

Line 9. Answer “Yes” if any contributions to you for voter

registration drives are subject to conditions that they may

be used only in specified states or other localities of the

United States, or that they may be used in only one

specific election period and explain.

Schedule C. Advance Approval of

Individual Grant Procedures

Described in Section 4945(g)

A private foundation’s grant to an individual for travel,

study, or similar purposes is generally a taxable

expenditure unless the foundation obtains advance IRS

approval of its grant procedures.

The 45th day after a request for approval of grant

procedures has been properly submitted to the IRS and

the organization has not been notified that such

procedures are not acceptable, such procedures shall be

considered as approved from the date of submission until

receipt of actual notice from the IRS that such procedures

do not meet the requirements of this section. If a grant to

an individual for a purpose described in section 4945(d)

(3) is made after notification to the organization by the IRS

that the procedures under which the grant is made are not

acceptable, such grant is a taxable expenditure under this

section.

For more information about advance approval of

grant-making procedures of a private foundation, go to

IRS.gov/Charities-Non-Profits/Private-Foundations/

Advance-Approval-of-Grant-Making-Procedures.

8

Line 1. Check the appropriate box(es) indicating under

which section(s) you want your grant-making procedures

to be considered.

Check the box for “4945(g)(1)” if the purpose of your

award is to provide a scholarship or fellowship grant that is

awarded on an objective and nondiscriminatory basis and

is used for study at a school.

Check the box for “4945(g)(3)” if the purpose of your

award is to achieve a specific objective; produce a report

or other similar product; or improve or enhance a literary,

artistic, musical, scientific, teaching, or other similar

capacity, skill, or talent of the recipient. Include your

educational loan program under this section.

You may check more than one box.

If your prizes or awards are not intended to finance a

future activity of the recipient and impose no conditions on

the recipient as to how they may be spent, you do not

have to request advance approval of your grant-making

procedures for such prizes or awards because such a

prize or award is not a grant for travel, study, or other

similar purposes. See Rev. Ruls. 77-380, 1977-2 C.B. 419;

76-460, 1976-2 C.B. 371; and 75-393, 1975-2 C.B. 451.

Line 2. If you conduct more than one grant program,

describe each program separately.

If you make educational loans, describe the terms of

the loan (for example, the factors you consider in selecting

or approving loan recipients, interest rate, duration,

forgiveness provision, etc.). Also, describe whether any

financial institutions or other lenders are involved in your

program.

Explain how you will publicize your program and

whether you publicize to the general public or to another

group of possible recipients. Include specific information

about the geographic area in which your program will be

publicized and the means you will use, such as through

newspaper advertisements, school district

announcements, or community groups.

Line 3. Organizations that make grants to individuals

must maintain adequate records and case histories

showing the name and address of each recipient, under

Rev. Rul. 56-304, 1956-2 C.B. 306, but don’t provide this

information as part of your application.

Line 9. If “Yes,” enter what measures you take to ensure

unbiased selections and that awards are not provided to

disqualified persons.

Note: As a private foundation, you are not permitted to

provide grants to disqualified persons. Disqualified

persons include your substantial contributors, foundation

managers, and certain family members of disqualified

persons. Section 4946(a)(1) defines the term “disqualified

person” as a person who is:

A. A substantial contributor, as defined in section

507(d)(2) (generally, a person who has contributed or

bequeathed more than 2% of your total contributions

and bequests received, if over $5,000);

B. A foundation manager (within the meaning of

section 4946(b)(1));

C. An owner of more than 20% of (i) the total

combined voting power of a corporation, (ii) the profits

Instructions for Form 8940 (Rev. 12-2025)

interest of a partnership, or (iii) the beneficial interest

of a trust or unincorporated enterprise, which is a

substantial contributor to the foundation;

D. A member of the family (as defined in section

4946(d) (spouse, ancestors, children, grandchildren,

great-grandchildren, and spouses of children,

grandchildren, and great-grandchildren)) of any

individual described in subparagraph A, B, or C;

E. A corporation of which persons described in

subparagraph A, B, C, or D own more than 35% of the

total combined voting power;

F. A partnership in which persons described in

subparagraph A, B, C, or D own more than 35% of the

profits interest; or

G. A trust or estate in which persons described in

subparagraph A, B, C, or D hold more than 35% of the

beneficial interest.

Section 4946(b) defines the term “foundation manager,”

with respect to any private foundation, as an officer,

director, or trustee of a foundation (or an individual having

powers or responsibilities similar to those of officers,

directors, or trustees of the foundation).

Line 10. Answer “Yes” if you will:

1. Arrange to receive and review grantee reports

annually and upon completion of the purpose for

which the grant was awarded;

2. Investigate diversions of funds from their intended

purposes upon having reason to expect such

diversions (including failure to receive required

reports); and

3. Take all reasonable and appropriate steps to recover

diverted funds, ensure other grant funds held by a

grantee are used for their intended purposes, and

withhold further payments to grantees until you obtain

grantees’ assurances that future diversions will not

occur and that grantees will take extraordinary

precautions to prevent future diversions from

occurring.

Line 11. Answer “Yes” if you will maintain all records

relating to individual grants, including information obtained

to evaluate grantees, identify whether a grantee is a

disqualified person, establish the amount and purpose of

each grant, and establish that you undertook the

supervision and investigation of grants described on

line 10.

Line 12. Answer “Yes” if you award scholarships on a

preferential basis because you require, as an initial

qualification, that the individual be an employee or be

related to an employee of a particular employer, or

because you give preference or priority to such persons.

Line 15. For purposes of this schedule, a program for

children of employees of a particular employer includes

children and other family members of employees.

Schedule D. Exception From Form

990 Filing Requirements

Line 1. Indicate under which exception you are

requesting an exemption from filing.

Instructions for Form 8940 (Rev. 12-2025)

If you believe you should be exempt from filing Form

990 or 990-EZ because you are affiliated with a church or

a convention or association of churches, please review

Regulations sections 1.6033-2(g) and (h); and Rev. Proc.

96-10, 1996-1 C.B. 577. Complete Form 8940,

Schedule D, Section 1 or 2 (as applicable).

If you are claiming an exception from Form 990 filing

requirements as a state institution (other than a section

509(a)(3) supporting organization) whose income is

excluded from gross income under section 115, at the end

of this form, upload a copy of the ruling letter from the IRS

stating that your income, derived from activities

constituting the basis for your exemption under section

501(c), is excluded from gross income under section 115.

If you believe you should be exempt from filing Form

990 or 990-EZ because you are a governmental unit or

affiliated with a governmental unit, please review Rev.

Proc. 95-48, 1995-2 C.B. 418. Complete Form 8940,

Schedule D, Section 4.

If you are claiming an exception from Form 990 filing

requirements as an organization described in section

501(c)(1), at the end of this form, upload a copy of your

determination letter or other documentation from the IRS

that indicates you are described in section 501(c)(1).

Section 1. An Integrated Auxiliary of a Church

Described in Regulations Section 1.6033-2(h)

(Such as a Men’s or Women’s Organization,

Seminary, Mission Society, or Youth Group) or a

School Below College Level Affiliated With a

Church or Operated by a Religious Order

Line 1. Answer “Yes” if you are described both in sections

501(c)(3) and 509(a)(1), section 509(a)(2), or section

509(a)(3). If “No,” stop and do not submit Form 8940 to

request a Form 990 filing exception.

Line 2. Answer “Yes” if you are an educational

organization below college level, have a program of

general academic nature, and are operated by a religious

order. Explain and stop here.

Line 3. Answer “Yes” if you are covered by a group

exemption letter issued to a church or convention or

association of churches under an administrative

procedure (such as Rev. Proc. 80-27, 1980-1 C.B. 677).

Provide the corporate name of the church or convention or

association of churches and the Group Exemption

Number (GEN). Continue to line 4.

Line 3a. Answer “Yes” if you are operated, supervised, or

controlled by or in connection with a church or convention

or association of churches (as defined in Regulations

section 1.509(a)-4). Explain and cite the references from

your bylaws or other organizational documents that

demonstrate how you are operated, supervised, or

controlled by or in connection with a church or a

convention or association of churches within the meaning

of Regulations section 1.509(a)-4. Continue to line 4.

Line 3b. Answer “Yes” if the facts and circumstances

show that you’re affiliated with a church or convention or

association of churches. Check the appropriate box(es)

for each affiliation factor you meet and explain how you

meet it.

9

Line 4. Answer “Yes” if you are a men’s or women’s

organization, a seminary, a mission society, or a youth

group and stop here.

Line 5. Answer “Yes” if you are a school (as described in

sections 509(a)(1) and 170(b)(1)(A)(ii)) below college

level and stop here.

Line 6. If you are internally supported, you receive

financial support primarily from internal church sources as

opposed to public or governmental sources.

Line 6a. Answer “Yes” if you offer admissions, goods,

services, or facilities for sale, other than on an incidental

basis, to the general public (except goods, services, or

facilities sold at a nominal charge or for an insubstantial

portion of the cost) and explain.

Line 6b. Answer “Yes” if you normally receive more than

50% of your support from a combination of:

• Government sources;

• Public solicitation of contributions; or

• Receipts from the sale of admissions, goods,

performance of services, or furnishing of facilities in

activities that are not unrelated trades or businesses,

and explain.

Section 2. A Church-Affiliated Organization

(Other Than a Section 509(a)(3) Organization)

That Is Exclusively Engaged in Managing Funds

or Maintaining Retirement Programs and Is

Described in Rev. Proc. 96-10, 1996-1 C.B. 577

Line 1. Answer “Yes” if you are described in section

501(c)(3) and under either section 509(a)(1) or 509(a)(2).

If “No,” stop and do not submit Form 8940 to request a

Form 990 filing exception under this section.

Line 2. Answer “Yes” if you are operated, supervised, or

controlled by one or more churches, integrated auxiliaries,

or conventions or associations of churches. Explain and

cite the reference from your bylaws or other organizational

documents that states whether the affiliated church has

the authority to appoint and remove your directors in order

to demonstrate how you are operated, supervised, or

controlled by a church or a convention or association of

churches.

Line 2a. Answer “Yes” if you are engaged exclusively in

financing, funding the activities of, or managing the funds

of one or more churches, integrated auxiliaries, or

conventions or associations of churches. Explain and stop

here.

Line 2b. Answer “Yes” if you are engaged exclusively in

financing, funding the activities of, or managing the funds

of a group of organizations substantially all of which are

churches, integrated auxiliaries, or conventions or

associations of churches, if substantially all of your assets

are provided by, or held for the benefit of, such

organizations. Explain and stop here.

Line 2c. Answer “Yes” if you maintain retirement

insurance programs primarily for one or more churches,

integrated auxiliaries, or conventions or associations of

churches and more than 50% of the individuals covered

by the programs are directly employed by those

organizations. If “Yes,” explain and stop here.

10

Line 2d. Answer “Yes” if you maintain retirement

insurance programs primarily for one or more churches,

integrated auxiliaries, or conventions or associations of

churches and more than 50% of the assets are

contributed by, or held for the benefit of, employees of

those organizations. Explain and stop here.

Line 3. Answer “Yes” if you are operated, supervised, or

controlled by one or more religious orders and engaged in

financing, funding, or managing assets used for

exclusively religious activities and explain.

Section 3. A Mission Society (Other Than a

Section 509(a)(3) Supporting Organization)

Sponsored by, or Affiliated With, One or More

Churches or Church Denominations, if More

Than Half of the Society’s Activities Are

Conducted in or Directed at Persons in Foreign

Countries

Line 1. Answer “Yes” if you are described in section

501(c)(3) and under either section 509(a)(1) or 509(a)(2).

If “No,” stop and do not submit Form 8940 to request a

Form 990 filing exception under this section.

Line 2. Answer “Yes” if more than half of your activities

are conducted in or directed at persons in foreign

countries and explain.

Line 3. Answer “Yes” if you are sponsored by or affiliated

with one or more churches or church denominations.

Check the appropriate box(es) for each affiliation factor

you meet and explain how you meet it.

Section 4. A Governmental Unit or an Affiliate of

a Governmental Unit (Other Than a Section

509(a)(3) Supporting Organization) Described in

Rev. Proc. 95-48, 1995-2 C.B. 418

Note: This form is not for organizations exempt from

federal income tax under section 501(c) requesting

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. 2026-5,

2026-1 I.R.B. 258, or its successor. There is a fee

associated with obtaining such a letter ruling.

Line 1. Answer “Yes” if you are described under section

501(a) but not under section 509(a)(3). If “No,” stop and

do not submit Form 8940 to request a Form 990 filing

exception.

Line 2. Answer “Yes” if you are a governmental unit

because you meet one of the following definitions.

A. A state or local governmental unit as defined in

Regulations section 1.103-1(b), which includes a

state, a territory of the United States, the District of

Columbia, or any political subdivision thereof.

B. An organization entitled to receive deductible

charitable contributions as an organization described

in section 170(c)(1), which is a state, a territory of the

United States, or any political subdivision of any of the

foregoing, or the United States or the District of

Instructions for Form 8940 (Rev. 12-2025)

Columbia, but only if the contribution or gift is made for

exclusively public purposes.

C. An Indian tribal government or a political

subdivision thereof under sections 7701(a)(40) and

7871. If “Yes,” explain and stop here.

Line 3. Answer “Yes” if you are an affiliate of a

governmental unit because you have a ruling or

determination stating that:

A. Your income is excluded from gross income under

section 115,

B. You are entitled to receive deductible contributions

under section 170(c)(1) on the basis that they are for

the use of governmental units, or

C. You are a wholly owned instrumentality of a state or

political subdivision of a state for employment tax

purposes (sections 3121(b)(7) and 3306(c)(7)).

If “Yes,” at the end of this form, upload a copy of your ruling

or determination letter and stop here.

Line 4. Answer “Yes” if:

• Your governing body is elected by the public under

local statute or ordinance; or

• A majority of the members of your governing body are

appointed by a governmental unit, an affiliate of a

governmental unit, or a public official acting in an

official capacity.

If “Yes,” explain. If “No,” stop here.

Line 4a. Answer “Yes” if you satisfy at least two of the five

affiliation factors listed. Check the appropriate boxes and

explain (including references from your articles, bylaws,

etc.).

Schedule E. Advance Approval That a

Potential Grant or Contribution

Constitutes an “Unusual Grant”

If you are described in sections 509(a)(1) and 170(b)(1)

(A)(vi) or section 509(a)(2), you may request a

determination that a potential grant, contribution, or

bequest (referred to collectively as “grant” in this

Schedule E and instructions) be classified as an “unusual

grant” under Regulations section 1.170A-9(f)(6)(ii) or

1.509(a)-3(c)(3).

In general, substantial grants from disinterested parties

will be considered unusual if they:

1. Are attracted by reason of the publicly supported

nature of the organization;

2. Are unusual or unexpected with respect to the amount

thereof; and

3. Would, by reason of their size, adversely affect the

status of the organization as normally being publicly

supported for the applicable period for determining

whether the organization meets its public support test.

In determining whether a particular grant may be excluded

as an unusual grant, all pertinent facts and circumstances

will be taken into consideration. No single factor will

necessarily be determinative. See Regulations sections

1.170A-9(f)(6)(iii) and 1.509(a)-3(c)(4) for the factors for

determining if a grant is unusual.

Instructions for Form 8940 (Rev. 12-2025)

Line 1. Answer “Yes” if you are described in section

501(c)(3) and under sections 509(a)(1) and 170(b)(1)(A)

(vi) or section 509(a)(2).

Line 2. Answer “Yes” if you were selected for the grant

because of your publicly supported nature and explain.

Line 3. Answer “Yes” if the amount of the grant is unusual

or unexpected and explain.

Line 4. Answer “Yes” if the grant, due to its size, would

adversely affect your status as a publicly supported

organization and explain.

Line 5. Provide the name of the grantor, the amount of

the grant, when you expect to receive the grant (and

whether a single payment or multiple payments over a

period of time), and the purpose(s) for which you will use

the grant funds.

Line 6. Section 4946(a)(1) defines the term “disqualified

person” as a person who is:

A. A substantial contributor, as defined in section

507(d)(2) (generally, a person who has contributed or

bequeathed more than 2% of your total contributions

and bequests received, if over $5,000);

B. A foundation manager (within the meaning of

section 4946(b)(1));

C. An owner of more than 20% of (i) the total

combined voting power of a corporation, (ii) the profits

interest of a partnership, or (iii) the beneficial interest

of a trust or unincorporated enterprise, which is a

substantial contributor to the foundation;

D. A member of the family (as defined in section

4946(d) (spouse, ancestors, children, grandchildren,

great-grandchildren, and spouses of children,

grandchildren, and great-grandchildren)) of any

individual described in subparagraph A, B, or C;

E. A corporation of which persons described in

subparagraph A, B, C, or D own more than 35% of the

total combined voting power;

F. A partnership in which persons described in

subparagraph A, B, C, or D own more than 35% of the

profits interest; or

G. A trust or estate in which persons described in

subparagraph A, B, C, or D hold more than 35% of the

beneficial interest.

Section 4946(b) defines the term “foundation manager,”

with respect to any private foundation, as an officer,

director, or trustee of a foundation (or an individual having

powers or responsibilities similar to those of officers,

directors, or trustees of the foundation).

Line 7. If “Yes,” explain how the contributor or any person

standing in a relationship to such contributor, which is

described in sections 4946(a)(1)(C) through (G) (defined

above), continues to directly or indirectly exercise control

over you.

Line 8. Indicate whether the contribution was a bequest

or an inter vivos transfer. A bequest will ordinarily be given

more favorable consideration than an inter vivos transfer.

Line 9. Describe the type of the expected grant.

Line 10. Describe any actual program of public

solicitation and exempt activities and whether you have

been able to attract a significant amount of public support.

11

Line 11. Describe how you may reasonably be expected

to attract a significant amount of public support

subsequent to the particular contribution.

Line 12. Answer “Yes” if, prior to the contribution, you

were able to meet your applicable public support test

without the benefit of any exclusions of unusual grants and

explain.

Line 13. If “Yes,” explain how your governing body is

made up of public officials, or individuals chosen by public

officials acting in their capacity as such; of persons having

special knowledge in the particular field or discipline in

which you operate; of community leaders, such as elected

officials, clergymen, and educators; or, if you are a

membership organization, of individuals elected under

your governing instrument or bylaws by a broadly based

membership.

Line 14. Regulations section 1.507-2(a)(7) states that

whether or not a particular condition or restriction imposed

upon a transfer of assets is material must be determined

from all of the facts and circumstances of the transfer.

Some of the more significant facts and circumstances to

be considered in making such a determination are:

• Whether the public charity (including a participating

trustee, custodian, or agent in the case of a

community trust) is the owner in fee of the assets it

receives;

• Whether such assets are to be held and administered

by the public charity in a manner consistent with one

or more of its exempt purposes;

• Whether the governing body of the public charity has

the ultimate authority and control over such assets,

and the income derived therefrom; and

• Whether, and to what extent, the governing body of

the public charity is organized and operated so as to

be independent from the transferor.

Schedule F. Section 509(a)(3)

Supporting Organizations

Supporting organizations are described in section 509(a)

(3) based on the type of relationship they have with their

supported organization(s). Under the Pension Protection

Act of 2006 (PPA), supporting organizations are classified

as Type I, Type II, or Type III supporting organizations.

A Type I supporting organization is operated,

supervised, or controlled by its supported organization(s)

(comparable to a parent-subsidiary relationship).

A Type II supporting organization is supervised or

controlled in connection with its supported organization(s)

(comparable to a brother-sister relationship).

A Type III supporting organization is operated in

connection with its supported organization(s). The PPA

further classifies Type III supporting organizations into the

following two categories: Type III supporting organizations

that are functionally integrated (FI Type III) or Type III

supporting organizations that are not functionally

integrated (NFI Type III). Thus, there are four different

types of supporting organizations.

The rules for FI Type III and NFI Type III supporting

organizations are discussed in the Instructions for

Schedule A (Form 990).

12

If you are a nonexempt charitable trust described in

section 4947(a)(1) and are requesting an initial

determination that you are described in section 509(a)(3),

then furnish the following information from the date that

you first became described in section 4947(a)(1) (but not

before October 9, 1969) to the present.

If you did not qualify under section 509(a)(3) in 1 or

more prior years after October 9, 1969, in which you were

described in section 4947(a)(1), then you cannot be

issued a section 509(a)(3) determination letter except in

accordance with the procedures for termination of private

foundation status under section 507(b)(1)(B), set forth in

Part II (Form 8940, Schedule G).

Line 1. Answer “Yes” if you are a nonexempt charitable

trust described in section 4947(a)(1) requesting an initial

determination that you are described in section 509(a)(3).

If “No,” continue to line 2.

Line 1a. Provide a list of all of the trustees that have

served, together with a statement stating whether such

trustees were disqualified persons within the meaning of

section 4946(a) (other than as foundation managers). At

the end of this form, upload a copy of your original trust

instrument and all amendments adopted thereafter.

Line 2. List the name, address, and EIN of each

organization you support.

Line 3. Describe your activities and explain how they are

solely engaged in to support or benefit your supported

organizations.

Line 4. Answer “Yes” if each supported organization has

a letter from the IRS recognizing it as a public charity

under section 509(a)(1) or (2).

Tip: Before you file your application, use Tax Exempt

Organization Search on IRS.gov to confirm whether each

of your supported organizations is currently recognized as

exempt and is classified as a public charity.

Line 4a. Answer “Yes” if any supported organization you

listed on line 2 received a letter from the IRS stating that

it’s exempt under section 501(c)(4), (5), or (6) and the

supported organization meets the public support test

under section 509(a)(2). See Pub. 557 for information on

the public support test for section 509(a)(2).

If you answer “No,” describe how each organization you

support is a public charity under section 509(a)(1) or (2).

For example, if you support a church, a foreign

organization, or an organization described in section

501(c)(4), (5), or (6) that meets the public support test in

section 509(a)(2) that hasn’t received a determination

letter recognizing it as an exempt organization, you should

describe how this organization qualifies as a public charity

under section 509(a)(1) or (2). See Pub. 557 for

information on public charities under sections 509(a)(1)

and (2).

Line 5. Relationship test. To qualify under section

509(a)(3), you must show that you meet one of three

relationship tests with your supported organization(s).

Select the option that best describes your relationship with

your supported organization(s).

• Type I (“operated, supervised, or controlled by”

relationship; comparable to a parent-subsidiary

Instructions for Form 8940 (Rev. 12-2025)

relationship): A majority of your governing board or

officers are elected or appointed by the governing

body, members of the governing body, officers acting

in their official capacity, or the membership of your

supported organization(s).

• Type II (“supervised or controlled in connection with”

relationship; comparable to a brother-sister

relationship): Your control or management is vested in

the same persons who control or manage your

supported organization(s).

• Type III (“operated in connection with” relationship;

responsive to the needs or demands of, and having

significant involvement in the affairs of, the supported

organization(s)):

1. One or more of your officers, directors, or trustees

are elected or appointed by the officers, directors,

trustees, or membership of your supported

organization(s);

2. One or more of your officers, directors, trustees,

or other important office holders are also

members of the governing body of your supported

organization(s); or

3. Your officers, directors, or trustees maintain a

close and continuous working relationship with

the officers, directors, or trustees of your

supported organization(s).

Tip: If you don’t meet one of these three relationship

tests, you aren’t described in section 509(a)(3).

Line 6. Describe how you are organized to meet the

relationship test identified on line 5. (See Regulations

sections 1.509(a)-4(g)–(i) for more information on how to

meet each relationship test.)

If applicable, for Type III organizations, describe how

your officers, directors, or trustees maintain a close and

continuing relationship with the officers, directors, or

trustees of your supported organization(s).

Lines 7–8. Prohibited control by disqualified person.

You can’t be described in section 509(a)(3) if you’re

directly or indirectly controlled by disqualified persons.

Without proof of independent control (as described in

Regulations section 1.509(a)-4(j)(2)), you are controlled if

disqualified persons:

• Can exercise 50% or more of the total voting power of

your governing body;

• Have authority to affect significant decisions, such as

power over your investment decisions, or power over

your charitable disbursement decisions; or

• Can exercise veto power over your actions.

Although control is generally demonstrated where

disqualified persons have the authority over your

governing body to require you to take an action or refrain

from taking an action, indirect control by disqualified

persons will also disqualify you as a supporting

organization.

For a disqualified person, see the instructions for

Schedule E, line 6, earlier.

Family includes an individual’s spouse, ancestors,

children, grandchildren, great-grandchildren, and the

Instructions for Form 8940 (Rev. 12-2025)

spouses of children, grandchildren, and

great-grandchildren.

Foundation managers are officers, directors, or

trustees, or an individual having powers or responsibilities

similar to those of a foundation’s officers, directors, or

trustees.

Business relationships are employment and contractual

relationships, and common ownership of a business

where any officers, directors, or trustees, individually or

together, possess more than a 35% ownership interest in

common. “Ownership” means voting power in a

corporation, profits interest in a partnership, or beneficial

interest in a trust.

Line 9. Organizational test. If you answered “No,” and

you are a Type III supporting organization, you must

amend your organizing document to specify your

supported organization(s) by name; or you won’t meet the

organizational test under section 509(a)(3) and need to

reconsider your requested public charity classification.

Line 9a. If you answered “No,” you won’t meet the

organizational test under section 509(a)(3) unless you

amend your organizing document to specify your

supported organization(s) by name, purpose, or class,

and need to reconsider your requested public charity

classification.

Line 10. When responding to this question, don’t include

organizations described in section 509(a)(1), (2), or (4). A

family member for this purpose includes spouse,

ancestors, children, grandchildren, great-grandchildren,

and spouses of children, grandchildren, and

great-grandchildren.

Tip: This prohibition on contributions from controlling

donors only applies to Type I and Type III supporting

organizations.

Line 11. Type III responsiveness test. Answer “Yes” if,

because of your relationship described on line 6, each of

your supported organizations has a significant voice in

your investment policies, making and timing of grants, and

directing the use of your income and assets, and explain

how each of your supported organizations is involved in

these matters.

Line 12. Type III notification requirement. A Type III

supporting organization must provide the notice described

in this question. If you’re a Type III supporting

organization, you’ll be required to answer this question

annually on your annual information return (Schedule A

(Form 990)).

A Type III supporting organization must annually

provide the following to each of its supported

organizations.

1. A written notice addressed to a principal officer of the

supported organization describing the type and

amount of all of the support, including any amounts

counting toward the distribution requirement you

provided to the supported organization during the

immediately preceding tax year and including a brief

narrative description of the support provided and

sufficient financial detail to identify the types and

amounts of support being reported.

13

2. A copy of your most recently filed Form 990-series

return or notice.

3. A copy of your governing documents and any

amendments, if not previously provided.

Lines 13–15. Type III integral part test. An organization

seeking classification as a Type III supporting organization

must meet an integral part test, which is satisfied by

maintaining significant involvement in the operations of

one or more supported organizations and providing

support on which the supported organizations are

dependent. A Type III supporting organization may be

functionally integrated (lines 13–14) or non-functionally

integrated (lines 15 and 15a–c) depending on the manner

in which it meets the integral part test. FI Type III

supporting organizations are subject to fewer restrictions

and requirements than NFI Type III supporting

organizations.

Lines 13–14. Integral part test—Functionally integrated. To be a functionally integrated supporting

organization, you must meet one of the following.

1. You are the parent of each of your supported

organizations (line 13).

2. You support only governmental supported

organizations (line 13).

3. Substantially all your activities directly further the

exempt purposes of your supported organization(s)

(line 14).

Line 13. Answer “Yes” and explain if you’re the parent of

each of your supported organizations because:

1. You and your supported organizations are part of an

integrated system (for example, a hospital system);

2. You direct the overall policies, programs, and activities

of each of your supported organizations (for example,

coordinating the activities of the supported

organizations and engaging in overall planning, policy

development, budgeting, and resource allocation);

and

3. Your governing body, members of your governing

body, or your officers (acting in their official

capacities) appoint or elect, directly or indirectly, a

majority of the officers, directors, or trustees of each

of your supported organizations and have the power

to remove and replace such directors, officers, or

trustees, or otherwise have an ongoing power to

appoint or elect such directors, officers, or trustees.

Example. N, an organization described in section

501(c)(3), is the parent organization of a healthcare

system consisting of two hospitals (Q and R) and an

outpatient clinic (S), each of which is described in section

509(a)(1), and a taxable subsidiary (T). N is the sole

member of each of Q, R, and S. Under the charter and

bylaws of each of Q, R, and S, N appoints all members of

the board of directors of each corporation. N engages in

the overall coordination and supervision of the healthcare

system’s exempt subsidiary corporations Q, R, and S in

approval of their budgets, strategic planning, marketing,

resource allocation, securing tax-exempt bond financing,

14

and community education. N also manages and invests

assets that serve as endowments of Q, R, and S.

Also, answer “Yes” and explain if you support only

governmental supported organizations because:

1. You support only one or more governmental

supported organizations;

2. A substantial part of your activities directly further the

exempt purposes of at least one governmental

supported organization; and

3. If you support more than one governmental supported

organization, all of the governmental supported

organizations either operate in the same city, county,

or metropolitan area, or they work in close

coordination or collaboration together to conduct a

service, program, or activity you support.

Line 14. Answer “Yes” if substantially all of your activities

directly further the exempt purposes of one or more

supported organizations by performing the functions of, or

carrying out the purposes of, such supported

organization(s), and but for your involvement, your

supported organization(s) would normally engage in such

activities. Describe the activities that you conduct.

Holding title to and managing assets that are used (or

held for use) directly in carrying out the exempt purposes

of your supported organization (exempt-use assets) are

activities that directly further the exempt purposes of your

supported organization. Conversely, with certain

exceptions, fundraising, making grants (whether to the

supported organization or to third parties), and investing

and managing non-exempt-use assets aren’t activities that

directly further the exempt purposes of the supported

organization. See Regulations section 1.509(a)-4(i)(4)(ii)

for more information.

Line 15. Integral part test—Non-functionally integrated. To satisfy the integral part test as a non-functionally

integrated supporting organization, you must annually

distribute at least 85% of your adjusted net income or your

minimum asset amount for the prior tax year (whichever is

greater) to your supported organization(s). A Type III

supporting organization must distribute one-third or more

of its distributable amount to one or more supported

organizations that are attentive to the operations of the

supporting organization (within the meaning of

Regulations section 1.509(a)-4(i)(5)(iii)(B)). Amounts

determined for a given tax year must be distributed by the

end of the following tax year, and carryovers of excess

distributions are permitted for up to 5 years. You can use

Part V of Schedule A (Form 990) to help determine your

answer to this question.

Tip: The distributable amount for the first tax year an

organization is treated as an NFI Type III supporting

organization is zero.

In general, “adjusted net income” is the excess of gross

income, including gross income from any unrelated trade

or business, determined with certain modifications,

reduced by total deductions. Gross income doesn’t

include gifts, grants, or contributions. Refer to section

4942(f) and Regulations section 53.4942(a)-2(d) for

details on adjusted net income.

Instructions for Form 8940 (Rev. 12-2025)

The minimum asset amount is 3.5% of the fair market

value of non-exempt-use assets, decreased by acquisition

indebtedness with respect to such assets, and increased

by certain amounts received or accrued that were treated

as distributed in prior tax years. See Regulations section

1.509(a)-4(i)(5)(ii)(C).

For purposes of this line, “non-exempt-use assets” are

all assets of the supporting organization other than:

1. Assets described in Regulations sections 53.4942(a)

(2)(c)(2)(i) through (iv); and

2. Exempt-use assets, which are assets that are used

(or held for use) directly in carrying out the exempt

purposes of your supported organization. See

Regulations section 1.509(a)-4(i)(8) for more

information.

Line 15a. List the total amount you distribute(d) annually

to each supported organization. Also, indicate how each

amount will vary from year to year.

Line 15b. List the total annual income for each supported

organization. If you distribute your income to, or for the use

of, a particular department or program of an organization,

list the annual revenue of the supported department or

program.

Line 15c. Answer “Yes” if your funds are “earmarked” for

a particular program or activity conducted by your

supported organization(s).

Schedule G. Reclassification of

Foundation Status, Including a

Voluntary Request From a Public

Charity for Private Foundation Status

If you are described in section 501(c)(3) and classified by

the IRS as a public charity, you may request a

determination regarding a change in your public charity

classification. Submit a request indicating your current

public charity classification and the public charity

classification to which you are requesting reclassification.

If you erroneously determined that you were a private

foundation but actually qualified and have continued to

qualify as a public charity, you may request reclassification

as a public charity instead of terminating your private

foundation status under section 507(b)(1)(B). You must

demonstrate that you have continuously qualified as a

public charity since being recognized as an organization

described in section 501(c)(3).

Required attachments.

• If you are requesting reclassification as a public

charity described under sections 509(a)(1) and 170(b)

(1)(A)(iv), sections 509(a)(1) and 170(b)(1)(A)(vi), or

section 509(a)(2), submit a completed Schedule A

(Form 990), Part II or III (as applicable).

• If you are requesting reclassification as a private

operating foundation or exempt operating foundation,

submit a completed Form 990-PF, Part XIII.

Line 1. Select the foundation classification you are

requesting and complete any required information.

Instructions for Form 8940 (Rev. 12-2025)

Section 1. Request for Reclassification as a

Private Foundation, as Described in Section

509(a)

Private foundations are required under section 4945(g) to

obtain advance approval of their grant-making procedures

related to scholarships, fellowships, prizes, awards, or

other specified grants to achieve a specific objective,

produce a report or similar product, or enhance certain

capacities, skills, or talents of a grantee. If you are

requesting reclassification as a private foundation and

conduct, or will conduct, grant-making activities described

under section 4945(g), submit a statement to that effect

and submit a separate Form 8940 for Part II (Form 8940,

Schedule C).

Line 1. Answer “Yes” if you normally fail to meet both the

331/3% of support test and the facts-and-circumstances

test (that is, you normally fail to receive at least 331/3% of

your total support from governmental units, direct or

indirect contributions from the public, or a combination of

these sources, and you normally fail to receive at least

10% but less than 331/3% of your total support from

contributions made directly or indirectly by the general

public or from governmental units and fail to satisfy

several other factors). See Regulations section

1.170A-9(f)(3). If “No,” explain.

Line 2. Answer “Yes” if you normally fail to receive more

than one-third of your support from any combination of

gifts, grants, contributions, membership fees, and gross

receipts from permitted sources, or normally receive more

than one-third of your support from gross investment

income and the excess of the amount of unrelated

business taxable income over the amount of taxes

imposed by section 511. If “No,” explain.

Line 3. Indicate your requested effective date of

reclassification as a private foundation.

Line 4. Answer “Yes” if your governing instrument meets

the requirements of section 508(e).

Section 508(e) provides that a private foundation isn’t

tax exempt unless its organizing document contains

specific provisions. These specific provisions require that

you operate to avoid liability for excise taxes under

sections 4941(d), 4942, 4943(c), 4944, and 4945(d). You

can also meet these provisions by reliance on state law.

See Pub. 557 for samples of provisions that will meet

section 508(e). Also, see Appendix B of the Instructions

for Form 1023 for a list of states that have enacted

statutory provisions that satisfy the requirement of section

508(e), subject to notations. Appendix B is based on Rev.

Rul. 75-38, 1975-1 C.B. 161.

Section 2. Request for Reclassification as a

Private Operating Foundation, as Described in

Section 4942(j)(3)

A private operating foundation must make direct qualifying

distributions to be used for the active conduct of the

operating foundation’s own programs or activities. These

activities must be conducted by the foundation rather than

by or through one or more grantee organizations that

receive distributions directly or indirectly from the

foundation. Regulations section 53.4942(b)-1(b) lists

15

several types of expenses that are considered direct

qualifying distributions for the active conduct of an

operating foundation’s exempt activities.

At the end of this form, upload a completed Form

990-PF, Part XIII.

Line 1. Submit a listing and description of your

distributions that details whether your distributions are

used directly for the active conduct of your own programs

or activities.

Line 2. Describe any adverse impact if you do not receive

the requested status.

Line 3. Answer “Yes” if you are changing from public

charity to private foundation classification.

Line 3a. Answer “Yes” if you normally fail to meet both the

331/3% of support test and the facts-and-circumstances

test (that is, you normally fail to receive at least 331/3% of

your total support from governmental units, direct or

indirect contributions from the public, or a combination of

these sources, and you normally fail to receive at least

10% but less than 331/3% of your total support from

contributions made directly or indirectly by the general

public or from governmental units and fail to satisfy

several other factors). See Regulations section

1.170A-9(f)(3). If “No,” explain.

Line 3b. Answer “Yes” if you normally fail to receive more

than one-third of your support from any combination of

gifts, grants, contributions, membership fees, and gross

receipts from permitted sources, or normally receive more

than one-third of your support from gross investment

income and the excess of the amount of unrelated

business taxable income over the amount of taxes

imposed by section 511. If “No,” explain.

Line 3c. Indicate your requested effective date of

reclassification as a private foundation.

Line 3d. Answer “Yes” if your governing instrument meets

the requirements of section 508(e).

Section 508(e) provides that a private foundation isn’t

tax exempt unless its organizing document contains

specific provisions. These specific provisions require that

you operate to avoid liability for excise taxes under

sections 4941(d), 4942, 4943(c), 4944, and 4945(d). You

can also meet these provisions by reliance on state law.

See Pub. 557 for samples of provisions that will meet

section 508(e). Also, see Appendix B of the Instructions

for Form 1023 for a list of states that have enacted

statutory provisions that satisfy the requirement of section

508(e), subject to notations. Appendix B is based on Rev.

Rul. 75-38, 1975-1 C.B. 161.

Section 3. Request for Reclassification as an

Exempt Operating Foundation, as Described in

Section 4940(d)(2)

Section 4940(d) provides that the term “exempt operating

foundation,” with respect to any tax year, applies to any

private foundation if:

• Such foundation is an operating foundation, as

defined in section 4942(j)(3);

• Such foundation has been publicly supported under

sections 509(a)(1) and 170(b)(1)(A)(vi) or section

16

509(a)(2) for at least 10 years, or such foundation was

an operating foundation, as defined in section 4942(j)

(3), as of January 1, 1983;

• At all times during the tax year, the governing body of

such foundation (i) consists of individuals at least 75%

of whom are not disqualified individuals, as defined in

section 4940(d)(3)(B), and (ii) is broadly

representative of the general public; and

• At no time during the year does such foundation have

an officer who is a disqualified individual.

Submit documentation showing that you meet the

requirements for classification as an operating foundation,

as defined in section 4942(j)(3). Refer to the instructions

above regarding a request for reclassification as a private

operating foundation, as described in section 4942(j)(3).

Line 1. In general, a private operating foundation is a

private foundation that devotes most of its resources to

the active conduct of its exempt activities.

To qualify as a private operating foundation, an

organization must meet an income test and one of three

alternative tests. The alternative tests include an assets

test, an endowment test, or a support test. The tests are

applied each year so it is possible a private foundation

could meet the requirements in one year and not in the

next.

Line 2. Submit documentation indicating whether or not

you have been publicly supported under sections 509(a)

(1) and 170(b)(1)(A)(vi) or section 509(a)(2) for at least 10

years, or documentation that you were an operating

foundation, as defined in section 4942(j)(3), as of January

1, 1983.

Line 3. Answer “Yes” if, at all times during the tax year,

your governing body (i) consisted of individuals at least

75% of whom are not disqualified individuals, as defined

in section 4940(d)(3)(B); and (ii) had been broadly

representative of the general public. If “No,” explain.

Line 4. Answer “Yes” if, at any time during the year, you

had an officer who is a disqualified individual and explain.

Schedule H. Termination of Private

Foundation Status Under Section

507(b)(1)(B)—Advance Ruling

Request

Section 507(b)(1)(B) allows a private foundation to

terminate its private foundation status and be reclassified

as a public charity. An organization may terminate its

private foundation status under section 507(b)(1)(B) if it

meets the requirements of section 509(a)(1), (2), or (3) for

a continuous 60-month period beginning with the first day

of any tax year and notifies the IRS before beginning the

60-month period that it is terminating its private foundation

status. See Schedule J, later, for reporting at the end of

the 60-month period.

If a private foundation obtains an advance ruling that it

can be expected to satisfy the requirements of section

507(b)(1)(B)(i) during the 60-month period, then

contributors may rely on such ruling as set forth in

Regulations section 1.507-2(d)(3), and there will be no

penalty under section 6651 for failure to pay section 4940

Instructions for Form 8940 (Rev. 12-2025)

tax during the 60-month period if the organization fails to

terminate its private foundation status. The organization

cannot otherwise rely on the advance ruling during the

60-month period or thereafter. Information regarding the

user fee for the advance ruling can be found in Rev. Proc.

2026-5, 2026-1 I.R.B. 258 (updated annually).

By making this request, you attest to the following.

• The name and address of the private foundation is

correct as listed in Part I of this form.

• The submission of this form serves as a statement of

your intention to terminate your private foundation

status and you are requesting an advance ruling.

• The date your regular tax year begins is correctly

listed in Part I of this form.

• The date the 60-month termination period begins will

be the first day of the tax period following the date of

your request.

At the end of this form, upload a completed Form

872-B. As a condition to receiving the advance ruling, you

must use this form to consent to extend the period of

limitations to assess section 4940 tax, for any tax year

within the advance ruling period, to 4 years after filing the

Form 990 or 990-PF annual information return for the last

tax year within the 60-month period.

Line 1. Select the foundation classification you are

requesting and complete any required information.

Line 2. Describe your past, current, and proposed

activities, and how you intend to become a public charity

(in other words, how you will attract the necessary public

support and anticipated sources of support or how you will

operate to meet the requirements of your intended

classification).

Line 3. Enter the date that corresponds to the first day of

the tax year following your request.

Schedule I. Notice Only—Termination

of Private Foundation Status Under

Section 507(b)(1)(B)

Section 507(b)(1)(B) allows a private foundation to

terminate its private foundation status and become a

public charity. An organization may terminate its private

foundation status under section 507(b)(1)(B) if it meets

the requirements of section 509(a)(1), (2), or (3) for a

continuous 60-month period beginning with the first day of

any tax year and notifies the IRS before beginning the

60-month period that it is terminating its private foundation

status.

By making this request, you attest to the following.

• The name and address of the private foundation is

correct as listed in Part I of this form.

• The submission of this form serves as a statement of

your intention to terminate your private foundation

status.

• The date your regular tax year begins is correctly

listed in Part I of this form.

• The date the 60-month termination period begins will

be the first day of the tax period following the date of

your request.

Form 872-B is optional for organizations not requesting

an advance ruling; but, if the organization chooses not to

Instructions for Form 8940 (Rev. 12-2025)

submit the form, it must pay the taxes on its investment

income during the period. The organization must also

establish immediately after the end of the 60-month period

that it has met the requirements of section 509(a)(1), (2),

or (3).

Line 1. Select the foundation classification you are

requesting.

Line 2. Enter the date that corresponds to the first day of

the tax year following your request.

Schedule J. Termination of Private

Foundation Status Under Section

507(b)(1)(B)—60-Month Period Ended

Regulations sections 1.507-2(b)(4) and (c) require an

organization, which is terminating its private foundation

status, to notify the IRS that it has met the requirements of

a public charity within 90 days after the end of the

60-month period. See Schedules H and I for advance

ruling and advance notice, respectively, of termination of

private foundation status.

Required attachment. If you are terminating your private

foundation status as a public charity described under

sections 509(a)(1) and 170(b)(1)(A)(iv), sections 509(a)

(1) and 170(b)(1)(A)(vi), or section 509(a)(2), at the end of

this form, upload a completed Schedule A (Form 990),

Part II or III (as applicable), and your previously filed Form

8940 providing notice or requesting an advance ruling.

Line 1. Select the foundation classification you are

seeking reclassification as and complete any required

information.

Line 2. Provide a complete description of your current

operations pertinent to the public charity status, as well as

any changes during the 60-month period.

Schedule K. Canadian Registered

Charities: Listing on Pub. 78 Data

and/or Public Charity Classification

Canadian organizations that have received a Notification

of Registration from the Canada Revenue Agency

(formerly Canada Customs and Revenue Agency), and

whose registrations haven’t been revoked (“Canadian

registered charities”), are automatically recognized in the

United States as organizations described in section

501(c)(3) and aren’t required to file Form 1023. Canadian

registered charities are also presumed to be private

foundations. If you’re a Canadian registered charity and

want to be listed as an organization described in section

501(c)(3) on IRS.gov or request classification as a public

charity rather than a private foundation, complete this

schedule.

Line 1. Answer “Yes” if you have received a Notification of

Registration from the Canada Revenue Agency. At the

end of this form, upload a copy. If “No,” stop here.

Line 1a. Answer “Yes” if your registration has been

revoked and explain.

Line 2. Answer “Yes” if you have completed Form 8833,

Treaty-Based Return Position Disclosure Under Section

6114 or 7701(b). At the end of this form, upload a copy.

17

Line 3. Answer “Yes” if you are requesting recognition of

section 501(c)(3) exemption and listing in Pub. 78 data as

an organization eligible to receive tax deductible

contributions.

Line 4. Enter the date you formed.

Line 5. Select your type of organization.

A corporation is generally an entity organized under a

Canadian federal, provincial, or territorial statute.

A limited liability company that files its own exemption

application is treated as a corporation rather than as a

partnership.

An unincorporated association is generally organized

under a constitution that is established by two or more

individuals.

A trust may be formed by a trust agreement or

declaration of trust. A trust may also be formed through a

will. Generally, a trust must be funded with property, such

as money, real estate, or personal property.

Line 6. Select the foundation classification you are

seeking and complete any required information.

Line 6a. Answer “Yes” if you are requesting recognition of

status as a private operating foundation.

To be a private operating foundation, you must engage

directly in the active conduct of charitable, religious,

educational, and similar activities, as opposed to indirectly

carrying out these activities by providing grants to

individuals or other organizations.

Line 6b. Describe how you meet the requirements for

private operating foundation status, including how you

meet the income test and either the assets test, the

endowment test, or the support test. If you’ve been in

existence for less than 1 year, describe how you are likely

to satisfy the requirements for private operating foundation

status.

Schedule L. A Church, an Interchurch

Organization of Local Units of a

Church, a Convention or Association

of Churches

There is no single definition of the word “church” for

federal tax purposes. When determining whether a

section 501(c)(3) religious organization is described as a

church (described in sections 509(a)(1) and 170(b)(1)(A)

(i)), we will consider characteristics generally attributed to

churches and the facts and circumstances of each

organization applying for public charity classification as a

“church.”

The characteristics generally attributed to churches

are:

• A distinct legal existence,

• A recognized creed and form of worship,

• A definite and distinct ecclesiastical government,

• A formal code of doctrine and discipline,

• A distinct religious history,

• A membership not associated with any other church or

denomination,

• Ordained ministers ministering to the congregation,

18

• Ordained ministers selected after completing

prescribed courses of study,

• A literature of its own,

• Established places of worship,

• Regular congregations,

• Regular religious services,

• Sunday schools for the religious instruction of the

young, and

• Schools for the preparation of ministers.

Although you don’t need to meet each of the above

criteria to be classified as a church, you’re generally

required to have a congregation or other religious

membership group. For purposes of foundation

classification under sections 509(a)(1) and 170(b)(1)(A)

(i), the term “church” includes, without limitation,

mosques, temples, and synagogues, and certain other

forms of religious organizations. For more information, see

Pub. 1828, Tax Guide for Churches & Religious

Organizations.

The practices and rituals associated with your religious

beliefs or creed must not be illegal or contrary to public

policy.

Line 1. Describe your written creed, statement of faith, or

summary of beliefs.

Line 2. Your literature includes any writings about your

beliefs, rules, or history.

Line 3. A “code of doctrine and discipline” refers to a

body of laws or rules that govern behavior.

Line 4. A “religious hierarchy or ecclesiastical

government” refers to people or institutions that exercise

significant influence or authority over your “church.”

Line 5. Answer “Yes” if you’re part of a group of churches

with similar beliefs and structures, such as a convention,

association, or union of churches.

Line 6. A “form of worship” refers to religious practices

that express your devotion to your creed, faith, or beliefs.

Line 7. Indicate the regular days and times of your

religious services. Describe the order of events during

your regular worship service and explain how the activities

conducted as part of your services further your religious

purposes.

Line 7a. Enter the average number of members and

nonmembers who attend your regularly scheduled

religious services.

Line 8. An “established place of worship” is a place

where you hold regularly scheduled religious services. It

may be a place that you own or rent, or that is provided

free for your use.

Line 9. An “established congregation” or “other religious

membership group” includes individuals who regularly

attend and take part in the religious services of your

organization at an established location. An established

congregation generally doesn’t include members of only

one family. If you answer “No,” because you don’t have an

established congregation or other religious membership,

you may be a religious organization that doesn’t qualify as

a church.

Instructions for Form 8940 (Rev. 12-2025)

Line 9a. Enter the total number of your current members.

If you have no members, enter “0.”

Line 9b. Answer “Yes” if you have a prescribed way to

become a member. Answer “Yes” even if you just keep

records of who is currently a member. Describe any

actions required for individuals to become members.

Line 9c. Describe any rights and benefits of members.

You should include details of any levels of membership

and the rights and/or benefits associated with each level.

Line 9d. If your members may be associated with

another denomination or church, describe the

circumstances in which your members would be members

of your church and another church.

Line 9e. Family includes an individual’s spouse,

ancestors, children, grandchildren, great-grandchildren,

siblings (whether by whole or half-blood), and the spouses

of children, grandchildren, great-grandchildren, and

siblings.

Line 10. Answer “Yes” if you conduct baptisms,

weddings, funerals, or other religious rites.

Line 11. A school for the religious instruction of the young

refers to any regularly scheduled religious, educational

activities for youth.

Line 12. A “prescribed course of study” refers to formal or

informal training. It doesn’t include self-ordination or

paying a fee for an ordination certificate without

completing a course of study. Describe the course of

study completed by your religious leaders.

Line 15. Provide any additional information you would like

us to consider that would help us classify you as a church.

Schedule M. Schools, Colleges, and

Universities

An organization qualifies as a school (for purposes of

classification under sections 509(a)(1) and 170(b)(1)(A)

(ii)) if all the following apply. It:

• Presents formal instruction as its primary function,

• Has a regularly scheduled curriculum,

• Has a regular faculty of qualified teachers,

• Has a regularly enrolled student body, and

• Has a place where educational activities are regularly

carried on.

The term “school” includes primary, secondary,

preparatory, high schools, colleges, and universities. An

organization won’t be described as a school under

sections 509(a)(1) and 170(b)(1)(A)(ii) if it engages in

both educational and noneducational activities unless the

latter are merely incidental to the educational activities.

Nontraditional schools such as an outdoor survival school

or a yoga school may qualify. However, an organization

may further an educational purpose without satisfying all

the conditions listed above that describe a school. Such

organizations may qualify as public charities based upon

their sources of support as organizations described in

sections 509(a)(1) and 170(B)(1)(A)(vi) or section 509(a)

(2).

Line 1. Answer “Yes” if you normally have a regularly

scheduled curriculum, a regular faculty of qualified

Instructions for Form 8940 (Rev. 12-2025)

teachers, a regularly enrolled student body, and facilities

where your educational activities are regularly carried on.

Tip: If you answer “Yes,” you should maintain in your

records evidence that you meet these factors, such as:

• A list of required courses of study, dates and times

courses are offered, and other information about how

to complete required courses;

• Certification by the appropriate state authority or

successful completion of required training for qualified

teachers;

• Records of regular attendance by students at your

facility; and

• A lease agreement or deed for your facility.

If you answer “No,” you may not meet the requirements

of a school and you may need to reconsider your

foundation classification request.

Line 2. Answer “Yes” if the primary function of your

school is the presentation of formal instruction. If you

answer “No,” you may not meet the requirements for

classification as a school and may want to reconsider your

foundation classification request.

Line 2a. Select the best description(s) of your school.

Line 3. Answer “Yes” if you’re a public school and explain

how you’re operated by the state or a subdivision of a

state, including if you have a signed contract or agreement

with a state or local government under which you operate

and receive funding. If you answer “Yes,” stop here.

Line 4. Answer “Yes” if you were formed or substantially

expanded when public schools in your district or county

were desegregated by court order.

Caution: If you’re unsure whether to answer “Yes,”

contact an appropriate school official.

Line 5. Answer “Yes” if a state or federal administrative

agency or judicial body ever determined your organization

to be racially discriminatory. Identify the parties involved

and the forum in which the case was presented. Explain

the reason for the action, the decision reached, and

provide legal citations (if any) for the decision. Also,

explain in detail any changes made in response to the

action against your organization or the decision reached.

Line 6. Answer “Yes” if your right to receive financial aid

or assistance from a governmental agency has ever been

revoked or suspended and explain.

Establishment of racially nondiscriminatory policy.

Every private school is subject to the provisions of Rev.

Proc. 75-50, 1975-2 C.B. 587, modified by Rev. Proc.

2019-22, 2019-22 I.R.B. 1260. See Pub. 557 under

Private Schools, which sets forth the requirements of Rev.

Proc. 75-50.

Publication of racially nondiscriminatory policy. An

organization described in section 501(c)(3) that is a

private school must publish a notice of its racially

nondiscriminatory policy as to students as follows: “The M

school admits students of any race, color, national origin,

and ethnic origin to all the rights, privileges, programs, and

activities generally accorded or made available to

students at the school. It doesn’t discriminate on the basis

of race, color, national origin, and ethnic origin in

administration of its educational policies, admission

19

policies, scholarship and loan programs, and athletic and

other school-administered programs.”

requirements of Rev. Proc. 75-50, as modified by Rev.

Proc. 2019-22.

Annual certification. A private school must certify

annually that it meets the requirements of Rev. Proc.

75-50, as modified by Rev. Proc. 2019-22, by filing

Schedule A (Form 990).

Line 10. Answer “Yes” if you (or any department or

division of your organization) discriminate in any way on

the basis of race with respect to admissions, use of

facilities or exercise of student privileges, faculty or

administrative staff, or scholarship or loan programs and

explain fully.

Schools that don’t file Form 990 or 990-EZ must make

the certification by filing Form 5578, Annual Certification of

Racial Nondiscrimination for a Private School Exempt

From Federal Income Tax.

Line 7. Answer “Yes” if your organizing document or

bylaws contain a nondiscriminatory statement as to

students similar to the one shown above or if you adopted

such a policy by resolution of your governing body. State

where your policy is located in your organizing document,

bylaws, or if it is in an adopted resolution. If you answered

“No,” you must adopt a nondiscriminatory policy before

submitting this request.

Line 8. Answer “Yes” if your brochures, application forms,

advertisements, and catalogues dealing with student

admissions, programs, and scholarships contain a similar

statement to the following: “The M school admits students

of any race, color, and national or ethnic origin.”

Line 8a. If you answered “No” to line 8, check the box on

line 8a if you agree that all future printed materials,

including website content, will contain a statement of

nondiscriminatory policy as to students similar to the one

provided above.

Line 9. You must make your nondiscriminatory policy

known to all segments of the general community served

by the school. One way to meet this requirement is to

publish your nondiscriminatory policy annually in a

newspaper or over broadcast media. Rev. Proc. 2019-22

now allows this publication requirement to be satisfied by

continuously displaying your nondiscrimination statement

on your Internet site, as described below.

Check “Yes” if you make your racially nondiscriminatory

policy known to all segments of the general community

you serve by:

• Publishing a notice of your policy in a newspaper of

general circulation that serves all racial segments of

the community;

• Publicizing your policy over broadcast media in a way

that is reasonably expected to be effective; or

• Displaying a notice of your policy at all times on your

primary, publicly accessible Internet homepage in a

manner reasonably expected to be noticed by visitors

to the homepage.

See Rev. Proc. 75-50, as modified by Rev. Proc.

2019-22, for guidance on the format and content of the

required notice and whether any exceptions may apply to

you.

Tip: A notice published in the legal notices section or

classified advertisements of your local newspaper is not

generally acceptable.

Line 11. Enter the racial composition of your student

body, faculty, and administrative staff in the spaces

provided. Enter actual numbers, rather than percentages,

for the current year and projected numbers for the next

academic year. If the number is zero, then enter “0.”

If you’re not operational, submit an estimate based on

the best information available (such as the racial

composition of the community you serve).

Caution: Don’t identify students, faculty, and staff by

name.

Line 12. Enter the racial composition of students to

whom you award loans and scholarships in the spaces

provided. Enter actual numbers, rather than percentages,

for the current year and projected numbers for the next

academic year. If the number is zero, then enter “0.” If you

won’t provide any loans or scholarships, check the box

provided.

Caution: Don’t identify students by name.

Line 13. Identify each of your incorporators, founders,

board members, donors of land, and donors of buildings

by name (whether individuals or organizations).

Line 14. Answer “Yes” if any individuals or organizations

on your list have an objective to keep public or private

school education segregated by race and explain how

these individuals or organizations promote segregation in

public or private schools.

Line 15. Answer “Yes” if, on a continuing basis, you will

maintain for a minimum period of 3 years the following

records.

• Your racial composition (similar to the information

requested on line 11).

• Evidence that your scholarships and loans are

awarded on a racially nondiscriminatory basis (similar

to the information requested on line 12).

• Copies of all materials used by you or on your behalf

to solicit contributions.

• Copies of brochures, application forms,

advertisements, and catalogues dealing with student

admissions, programs, and financial aid.

Answer “No” if you don’t maintain records and explain

how you meet the recordkeeping requirements under Rev.

Proc. 75-50.

Caution: Failure to maintain these records or produce

them upon the proper request will create a presumption

that you haven’t complied with the requirements of Rev.

Proc. 75-50.

Line 9a. If you answered “No” to line 9, check the box on

line 9a if you agree that you will publicize your

nondiscriminatory policy in a way that meets the

20

Instructions for Form 8940 (Rev. 12-2025)

Schedule N. Hospitals and Medical

Research Organizations

An organization qualifies as a hospital for purposes of

classification under sections 509(a)(1) and 170(b)(1)(iii) if

it is a:

• Hospital,

• Medical research organization operated in conjunction

with a hospital, or

• Cooperative hospital service organization.

Hospital. An organization is a “hospital” if its principal

purpose or function is providing medical or hospital care

or medical education or research. Medical care includes

treatment of any physical or mental disability or condition,

on an inpatient or outpatient basis. Thus, if an organization

is a rehabilitation institution, outpatient clinic, or

community mental health or drug treatment center, it is a

hospital if its principal function is providing treatment

services, as described above.

A hospital doesn’t include convalescent homes, homes

for children or the aged (except for certain skilled nursing

facilities under 42 U.S.C. 1395x(j)), or institutions whose

principal purposes or function is to train handicapped

individuals to pursue a vocation.

Medical research organization. An organization is a

“medical research organization” if its principal purpose or

function is the direct, continuous, and active conduct of

medical research in conjunction with a hospital. The

hospital with which the organization is affiliated must be

described in section 501(c)(3), a federal hospital, or an

instrumentality of a governmental unit, such as a

municipal hospital.

“Medical research” means investigations, experiments,

and studies to discover, develop, or verify knowledge

relating to the causes, diagnosis, treatment, prevention, or

control of human physical or mental diseases and

impairments. For more information, see Regulations

section 1.170A-9(d)(2).

Cooperative hospital service organization. A

cooperative hospital service organization performs one or

more of the specific services listed below for one or more

exempt hospitals on a cooperative basis. The services

listed below are exclusive. A cooperative service

organization that provides services other than those listed

below, or that provides services to an organization other

than an exempt hospital, doesn’t qualify for exemption

under section 501(c)(3). The list of services includes:

1. Data processing,

2. Purchasing (including the purchasing of insurance on

a group basis),

3. Warehousing,

4. Billing and collection (including the purchasing of

patron accounts receivable on a recourse basis),

5. Food,

6. Clinical,

7. Industrial engineering,

8. Laboratory,

9. Printing,

Instructions for Form 8940 (Rev. 12-2025)

10. Communications,

11. Record center, and

12. Personnel services (including selection testing,

training, and education of personnel).

Line 1. Answer “Yes” if you’re a medical research

organization, as described above.

Line 1a. As a medical research organization, you must

be associated with a hospital described in section 501(c)

(3), a federal hospital, or an instrumentality of a

government. Provide the name of the hospital(s) you’re

associated with and describe the relationship(s).

Line 1b. List your assets and their fair market value and

the portion of your assets directly devoted to medical

research and stop here.

Line 2. Answer “Yes” if you’re a cooperative hospital

service organization and describe the services you

provide to your member hospitals and the exempt status

of your membership and stop here.

Line 3. Answer “Yes” if all the doctors in your community

are eligible for staff privileges at your facility. You must

answer “Yes” even if staff privileges at your facilities are

limited by capacity, provided that all qualified medical

professionals in your community may seek and would be

considered for eligibility.

Answer “No” if not all the doctors in your community are

eligible for staff privileges at your facility.

If you answer “No,” describe in detail how you limit

eligibility for staff privileges at your facility. Include details

of your eligibility criteria and selection procedures for your

courtesy staff of doctors.

Line 4. Answer “Yes” if you admit all patients in your

community who can pay for themselves or through some

form of third-party reimbursement (for example, private

health insurance, Medicare, or Medicaid).

Answer “No” if you limit admission for these individuals

in any way and describe your admission policy in detail,

including how and why you restrict patient admission.

Line 5. Answer “Yes” if you offer emergency medical or

hospital care at your facility on a 24-hour basis, 7 days a

week.

Line 5a. Answer “Yes” if the reason you don’t maintain a

full-time emergency room is either because you’re a

specialty hospital where emergency care would be

inappropriate for the services you provide or another

emergency medical care facility that provides such

services is located so near to you as to make such

services as you might provide duplicative.

Line 6. Answer “Yes” if you provide free or low-cost

medical or hospital care services. If you answer “Yes,”

describe your policy and to whom you provide these

services. Include details on how these services promote

benefits to the community.

Example. You may want to indicate how you determine

who is eligible for the services, how you inform the general

public about your policy, any requirements you require of

patients to receive reduced cost or free care, and any

agreements you might have with municipalities or

21

governmental agencies to subsidize the cost of admitting

or treating patients through this policy.

Line 7. Answer “Yes” if you have a formal program of

medical training and research. If you answer “Yes,”

describe your program, including the programs you offer,

the scope of such programs, and affiliation with other

hospitals or medical care providers with which you carry

on the medical training or research programs.

Line 8. Answer “Yes” if you have a formal program of

community educational programs and describe your

programs, including the types of programs offered, the

scope of the programs, and affiliation with other hospitals

or medical care providers with whom you offer community

educational programs.

Line 9. Answer “Yes” if you have a board of directors that

is representative of the community you serve or if an

organization described under section 501(c)(3) with a

community board exercises rights or powers over you.

Answer “Yes” if you’re subject to a state corporate

practice of medicine law that requires your governing

board to be composed solely of physicians licensed to

practice medicine in the state.

Line 9a. List each board member by name and describe

that person’s relationship to you. Also, for each board

member, describe if and how that individual represents

the community. Generally, hospital employees and staff

physicians aren’t individuals considered to be community

representatives. If you operate under a parent

organization whose board of directors isn’t comprised of a

majority of individuals who are representative of the

community you serve, provide the requested information

for your parent organization’s board of directors as well.

Line 10. Section 501(r). Answer “Yes” if you operate a

facility that is required by a state to be licensed,

registered, or similarly recognized as a hospital.

Organizations that respond “Yes” to this question are

required to meet additional requirements described in

section 501(r) to be considered a hospital exempt from

taxation by section 501(c).

Line 10a. A community health needs assessment

(CHNA) is an assessment of the significant health needs

of the community. To meet the requirements of section

501(r)(3), a CHNA must take into account input from

persons who represent the broad interests of the

community served by the hospital facility, including those

with special knowledge of or expertise in public health,

and must be made widely available to the public. Each

hospital facility must conduct a CHNA at least once every

3 years and adopt an implementation strategy to meet the

community health needs identified through such CHNA.

Answer “Yes” if the hospital facility conducted a

complying CHNA in the current tax year or in either of the

2 immediately preceding tax years or if the hospital facility

intends to conduct a CHNA before the end of its first

3-year period.

Line 10b. A financial assistance policy (FAP), sometimes

referred to as a “charity care policy,” is a policy describing

how an organization will provide financial assistance at its

hospital(s) and other facilities, if any. Financial assistance

includes free or discounted health services provided to

22

persons who meet the organization’s criteria for financial

assistance and are unable to pay for all or a portion of the

services. Financial assistance doesn’t include:

• Bad debt or uncollectible charges that the

organization recorded as revenue but wrote off due to

a patient’s failure to pay or the cost of providing such

care to such patients,

• The difference between the cost of care provided

under Medicaid or other means-tested government

programs or under Medicare and the revenue derived

therefrom,

• Self-pay or prompt pay discounts, or

• Contractual adjustments with any third-party payors.

Answer “Yes” if the hospital facility has adopted a

written financial assistance policy and a written policy

relating to emergency medical care, as required by

section 501(r)(4).

Line 10c. Under section 501(r)(5), the maximum

amounts that can be charged to FAP-eligible individuals

for emergency or other medically necessary care are the

amounts generally billed to individuals who have

insurance covering such care.

Answer “Yes” if the hospital facility:

1. Limits or will limit any charges to FAP-eligible

individuals to whom the hospital facility provided

emergency or other medically necessary services to

not more than the amounts generally billed to

individuals who had insurance covering such care;

and

2. Prohibits, or upon beginning operations will prohibit,

the use of gross charges, as described in section

501(r)(5).

The hospital facility may check “Yes” if it charged more

than the amounts generally billed to individuals who had

insurance covering such care to an individual if:

• The charge in excess of the amounts generally billed

wasn’t made or requested as a pre-condition of

providing medically necessary care to the FAP-eligible

individual;

• As of the time of the charge, the FAP-eligible

individual hadn’t submitted a complete FAP

application and hadn’t otherwise been determined by

the hospital facility to be FAP eligible for care; and

• If the individual subsequently submits a complete FAP

application and is determined to be FAP eligible for

care, the hospital facility refunds any amount that

exceeds the amount he or she is determined to be

personally responsible for paying as a FAP-eligible

individual, unless such excess amount is less than $5.

Line 10d. Answer “Yes” if the hospital facility has, or will

have at the beginning of operation, either a separate

written billing and collections policy, or include in a written

FAP:

• A description of any actions that the hospital facility (or

other authorized party) may take related to obtaining

payment of a bill for medical care, including, but not

limited to, any extraordinary collection actions (ECAs);

• The process and time frames the hospital facility (or

other authorized party) uses in taking those actions

(including, but not limited to, the reasonable efforts it

Instructions for Form 8940 (Rev. 12-2025)

will make to determine whether an individual is FAP

eligible before engaging in ECAs); and

• The office, department, committee, or other body with

the final authority or responsibility for determining that

the hospital facility has made reasonable efforts to

determine whether an individual is FAP eligible and

may therefore engage in ECAs against the individual.

Schedule O. An Organization

Operated for the Benefit of a College

or University Owned or Operated by a

Governmental Unit, as Described in

Sections 509(a)(1) and 170(b)(1)(A)

(iv)

Line 1. Answer “Yes” if you normally receive a substantial

part of your support (excluding income you receive from

an activity substantially related to the charitable,

educational, or other section 501(c)(3) purpose that’s the

basis for your exemption under section 501(a)) from the

United States or any state or its political subdivision or

from direct or indirect contributions from the general

public. If “No,” explain your sources of support.

Line 2. Answer “Yes” if your bylaws or other

organizational documents indicate that you are 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 sections

509(a)(1) and 170(b)(1)(A)(ii).

Line 3. Answer “Yes” if the 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. List the name

and EIN of the college or university.

Schedule P. An Agricultural Research

Organization Described in Sections

509(a)(1) and 170(b)(1)(A)(ix)

Line 1. Explain in detail 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).

Line 2. Explain in detail your agricultural research

program and how contributions to such program will be

spent.

Schedule Q. Group Exemption Letter

Line 1. Answer “Yes” if you are described in section

501(c).

Line 1a. Answer “Yes” if you are recognized as exempt by

the IRS.

A central organization described in section 501(c) must

be recognized as exempt by the IRS by filing an

application for exemption or, in the case of a central

organization that has had its exemption automatically

Instructions for Form 8940 (Rev. 12-2025)

revoked, by filing an application for reinstatement of

exemption.

Line 1b. Answer “Yes” if you are not yet recognized as

exempt, but have submitted an application for recognition

of exempt status, or, if you have had your exemption

automatically revoked, answer “Yes” if you have applied

for reinstatement of exempt status.

Line 1c. An organization is a political subdivision if it is a

municipal corporation, or a division of state or local

government that has been delegated the right to exercise

part of the government’s sovereign power, such as the

power to tax, the power of eminent domain, or the police

power.

An organization is an integral part of a political

subdivision even if it does not have sovereign powers,

based on facts and circumstances, including the state’s

degree of control over the organization and the state’s

financial commitment to the organization

An organization is an instrumentality if it is created by or

pursuant to state statute and operated for public

purposes. Generally, an instrumentality performs

government functions but does not have sovereign

powers.

Line 2. Section 4.01(3) of Rev. Proc. 2026-8 prohibits a

central organization from maintaining more than one

group exemption letter.

Line 3. Section 4.03(2)(a) of Rev. Proc. 2026-8 requires

the organizations to be included in your group exemption

letter as subordinate organizations (hereinafter

subordinate organizations) to be described in the same

paragraph of section 501(c), but they are not required to

be described in the same paragraph of section 501(c) as

the central organizations.

Line 4. Section 6.04(1)(d) of Rev. Proc. 2026-8 requires

you to provide the paragraph of section 501(c) under

which your subordinate organizations are described.

Line 5. Section 6.04(1)(k) of Rev. Proc. 2026-8 explains

that you must describe your subordinate organizations’

purposes and activities, including the sources of their

receipts and nature of their expenditures.

Line 6. Section 4.01(2) of Rev. Proc. 2026-8 requires a

central organization to have at least five subordinate

organizations to obtain a group exemption letter.

All subordinate organizations must have a valid EIN.

Each subordinate organization (or the central organization

on a subordinate organization’s behalf) must obtain its

own EIN before it can be included in a group application.

If your subordinate organizations are described in

section 501(c)(3) and classified as public charities,

section 6.04(1)(i) of Rev. Proc. 2026-8 requires you to

provide the paragraph(s) of sections 509(a) and 170(b)(1)

(A) (if applicable) under which your subordinate

organizations are classified.

Line 6a. Section 4.06 of Rev. Proc. 2026-8 requires each

subordinate organization to provide written authorization

to the central organization to include the subordinate

organization in the group application. The authorization

must also acknowledge that the central organization may

remove the subordinate organization from the group

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exemption letter with or without cause in accordance with

the terms of Rev. Proc. 2026-8. The authorization must be

signed by a duly authorized officer of the subordinate

organization.

Line 7. A subordinate organization’s affiliation with the

central organization is demonstrated by facts and

circumstances showing that is a chapter, local, post, or

unit of the central organization. Examples of affiliation

include:

• Inclusion of the subordinate organization’s information

on a group return described in section 1.6033-2(d)

that includes the four-digit group exemption number;

• The current inclusion of the subordinate organization

in a directory of subordinate organizations updated

annually by the central organization; or

• In the case of a subordinate organization that is a

church or a convention or association of churches, the

sharing of common religious bonds or convictions with

the central organization.

A subordinate organization is subject to the central

organization’s general supervision if the central

organization:

• Annually obtains, reviews, and retains information on

the subordinate organization’s finances, activities, and

compliance with annual filing requirements; and

• Annually transmits (including electronically) written

information to (or otherwise educates) the subordinate

organization about the requirements to maintain

tax-exempt status under the appropriate paragraph of

section 501(c), including annual filing requirements, if

applicable.

A subordinate organization is subject to the central

organization’s control if:

• The central organization appoints the subordinate

organization’s directors or trustees who possess a

majority of the voting power with respect to the

subordinate organization’s governance,

• The central organization appoints a majority of the

subordinate organization’s officers,

• The subordinate organization’s directors or trustees

possessing a majority of the voting power with respect

to the subordinate organization’s governance are

directors or trustees of the central organization,

• A majority of the subordinate organization’s officers

are officers of the central organization, or

• The central organization and the subordinate

organization enter into a written agreement that

evidences the central organization’s control over the

subordinate organization’s activities and operations.

Line 8. Section 4.03(2)(b) of Rev. Proc. 2026-8 requires

subordinate organizations that share the same purpose to

have a uniform purpose statement in their governing

instruments. A governing instrument is a legal document

that establishes the existence of an organization and

defines its powers. Examples include a charter, trust

indenture, articles association, or similar documents.

If one or more subordinate organizations covered by a

group exemption letter have a purpose that is different

from the purpose of other subordinate organizations

covered by the letter, the subordinate organizations that

share a purpose must include the same uniform purpose

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statement in their governing instruments. The statement

must generally describe the purpose of the subordinate

organizations.

Line 9. Answer “Yes” if your subordinate organizations

are described in section 501(c)(3).

Line 9a. Section 4.04(2) of Rev. Proc. 2026-8 provides

that an organization described in section 501(c)(3) that is

classified as a private foundation under section 509(a)

may not be included in a group exemption letter.

Every organization described in section 501(c)(3) is

classified as a private foundation unless it qualifies for one

of the public charity exceptions under section 509(a)(1),

(2), (3), or (4). For some organizations, the primary

distinction between a public charity and a private

foundation is its sources of financial support.

Line 9b. Section 4.04(3) of Rev. Proc. 2026-8 provides

that organizations described in section 501(c)(3) and

classified as Type III supporting organizations are not

eligible to be included in a group exemption letter as

subordinate organizations. An organization is classified as

a Type III supporting organization if, pursuant to section

509(a)(3)(B)(iii), it is operated in connection with one or

more organizations described in section 509(a)(1) or (2).

Line 9c. See Rev. Proc. 75-50, Rev. Proc. 2019-22, and

Rev. Rul. 71-447 for additional information.

If you answer, “Yes,” at the end of this form, upload the

information required by Rev. Proc. 75-50, 1975-2 C.B.

587, as modified by Rev. Proc. 2019-22, 2019-22 I.R.B.

1260, and any other information necessary to establish

that the subordinate organizations comply with the

requirements of Rev. Rul. 71-447, 1971-2 C.B. 230.

Line 9d. See section 501(r) and Rev. Rul. 69-545 for

additional information.

If you answer “Yes,” at the end of this form, upload the

information necessary to establish that each subordinate

organization meets the requirements of section 501(r) and

Rev. Rul. 69-545, 1969-2 C.B. 117.

Line 10. Section 4.04(4) of Rev. Proc. 2026-8 provides

that a subordinate organization that is organized as a

qualified nonprofit health insurance issuer described in

section 501(c)(29) may not be included in a group

exemption letter.

Line 11. Section 4.04(1) of Rev. Proc. 2026-8 provides

that a subordinate organization that is organized in a

foreign country may not be initially included in a group

exemption letter.

Foreign countries are countries other than the United

States or its territories.

Line 12. Section 4.04(5) of Rev. Proc. 2026-8 provides

that a subordinate organization that has had its exemption

automatically revoked and that has not had its exemption

reinstated after filing an application for reinstatement (as

such term is defined in section 3.03 of Rev. Proc. 2026-8)

may not be included in a group exemption letter.

Line 13. Answer “Yes” if your subordinate organizations

are described in section 501(c)(4).

Line 13a. A subordinate organization described in

section 501(c)(4) must submit Form 8976, Notice of Intent

Instructions for Form 8940 (Rev. 12-2025)

to Operate Under Section 501(c)(4), no later than 60 days

after the date on which the organization was formed as a

legal entity, in the manner described in Rev. Proc.

2016-41, 2016-30 I.R.B. 165 (unless an exception

applies). A subordinate organization may authorize an

individual representing a central organization to submit

Form 8976 on behalf of the subordinate organization and

to receive any communications relating to the submission.

Line 14. Answer “Yes” if you will file a group return on

behalf of two or more of your subordinate organizations.

Line 14a. Section 4.03(2)(c) of Rev. Proc. 2026-8

provides that subordinate organizations included on a

group return, filed by a central organization on behalf of

those subordinate organizations, must be on the same

annual accounting period as the central organization.

Check this box to attest that each subordinate

organization will be on the same accounting period as

you.

Line 15. Answer “Yes,” if all your subordinate

organizations were organized within 27 months from the

date you’re submitting this application.

Section 10.01 of Rev. Proc. 2026-8 provides that if all

the subordinate organizations included in a group

application were formed within 27 months of the

submission date of the group application, the effective

date of exemption for each subordinate organization will

be in the subordinate organization’s date of formation.

Line 15a. Section 10.01 of Rev. Proc. 2026-8 provides

that if any subordinate organization included in a group

application was formed more than 27 months before the

filing of the group application, the effective date of

exemption for all subordinate organizations listed in the

group application, other than those subordinate

organizations that were recognized as tax—exempt or

included in another group exemption letter immediately

prior to being included in the group application, will be the

submission date of the group application.

Line 16. Section 7.01 of Rev. Proc. 2026-8 requires

central organizations to submit the supplemental group

ruling information described in section 7.02 of Rev. Proc.

2026-8 annually at least 30 days, but no more than 90

days, before the close of the central organization’s annual

accounting period. A central organization may provide

Instructions for Form 8940 (Rev. 12-2025)

additional updates at any time. Under section 8.01(1)(d) of

Rev. Proc. 2026-8, the IRS may terminate a group

exemption letter if the central organization does not submit

timely and complete supplemental group ruling

information.

Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue

laws of the United States. If you want your organization to

be recognized as tax exempt by the IRS, you are required

to give us the information. We need it to determine

whether the organization meets the legal requirements for

your requested miscellaneous determination.

You are not required to provide the information

requested on a form that is subject to the Paperwork

Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or its

instructions must be retained as long as their contents

may become material in the administration of any Internal

Revenue law. Generally, tax returns and return information

are confidential, as required by section 6103. However,

certain returns and return information of tax-exempt

organizations and trusts are subject to public disclosure

and inspection, as provided by section 6104.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

burden for tax-exempt organizations filing this form is

approved under OMB control number 1545-0047 and is

included in the estimates shown in the instructions for their

information return.

If you have comments concerning the accuracy of

these time estimates or suggestions for making this form

simpler, we would be happy to hear from you. You can

send us comments through IRS.gov/FormComments. Or

you can write to:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Do not send Form 8940 to this address.

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