IRS Instruction 8940 – IRS Forms, Instructions, Pubs 2026 – In the complex world of tax-exempt organizations, navigating IRS requirements can be daunting. If you’re involved with a nonprofit, charitable trust, or even a Canadian registered charity seeking U.S. recognition, IRS Form 8940 is a key tool for obtaining specific determinations. This article provides a comprehensive, up-to-date overview of IRS Instruction 8940, including how to file, required documentation, user fees, and recent updates as of 2026. Whether you’re requesting a foundation status change or advance approval for grants, understanding these instructions can help ensure compliance and smooth processing.
What is IRS Form 8940?
IRS Form 8940, titled “Request for Miscellaneous Determination,” is used by tax-exempt organizations to seek various approvals and classifications from the Internal Revenue Service (IRS). It’s designed for requests that aren’t covered by standard exemption applications like Form 1023 or Form 1023-EZ. This form addresses miscellaneous determinations under sections such as 507, 509(a), 4940, 4942, 4945, and 6033 of the Internal Revenue Code.
Unlike initial exemption applications, Form 8940 focuses on ongoing or specialized needs, such as reclassifying foundation status or obtaining exceptions from filing Form 990. Nonexempt charitable trusts can use it for initial determinations under section 509(a)(3), and Canadian registered charities can request listing as a 501(c)(3) organization or public charity classification.
Purpose of Form 8940 and Key Uses
The primary purpose of Form 8940 is to supplement Revenue Procedure 2025-5 for issuing determination letters on miscellaneous issues. It allows organizations to request approvals that support their tax-exempt operations, ensuring they meet IRS standards for activities like grant-making or voter registration.
Common uses include:
- Advance approval for private foundation set-asides under section 4942(g)(2).
- Approval for voter registration activities under section 4945(f).
- Advance approval for individual grant procedures under section 4945(g).
- Exceptions from Form 990 filing requirements.
- Recognition of unusual grants.
- Changes or initial determinations for section 509(a)(3) supporting organizations.
- Reclassification of foundation status (e.g., from private foundation to public charity).
- Termination of private foundation status under section 507(b)(1)(B).
- Voluntary termination of section 501(c)(3) status by government entities.
- Listing Canadian charities in Publication 78 or as public charities.
- Group exemption letters for affiliated organizations.
For organizations that filed Form 1023-EZ initially, Form 8940 is required for certain additional determinations, such as scholarship approvals or Form 990 exceptions.
Who Should File Form 8940?
Form 8940 is intended for:
- Organizations exempt under section 501(a).
- Nonexempt charitable trusts seeking foundation classifications.
- Canadian registered charities aiming for U.S. tax-exempt recognition or public charity status.
If your organization needs a determination not covered by other forms, this is the appropriate channel. Note that separate forms must be submitted for each type of request. Foreign organizations follow the same process but must file annual returns like Form 990-N if eligible.
Types of Miscellaneous Determination Requests
Form 8940 includes specific schedules for different requests. Here’s a breakdown:
| Request Type | Schedule | Key Requirements |
|---|---|---|
| Advance approval of set-asides (section 4942(g)(2)) | A | For private foundations; include court orders or written statements for Type III organizations. |
| Voter registration activities (section 4945(f)) | B | For exempt private foundations; describe activities. |
| Individual grant procedures (section 4945(g)) | C | Maintain records of programs and selection processes. |
| Exception from Form 990 filing | D | Provide ruling letters or group exemption details. |
| Unusual grant approval | E | Explain the grant’s nature. |
| Section 509(a)(3) determination | F | Include trust instruments and supported organization details. |
| Foundation status reclassification | G | Submit Schedule A (Form 990) or Form 990-PF Part XIII. |
| Private foundation termination (advance ruling) | H | Include Form 872-B and 60-month qualification proof. |
| Termination notice only | I | Optional Form 872-B. |
| Post-60-month termination | J | Prior Form 8940 and Schedule A (Form 990). |
| Government entity voluntary termination | None | Describe government status in Part III. |
| Canadian charity listing/classification | K | Upload Notification of Registration and Form 8833 if applicable. |
| Group exemption letter | Q | Minimum 5 subordinates; upload authorizations and compliance evidence. |
For specialized entities like churches (Schedule L), schools (Schedule M), hospitals (Schedule N), or agricultural research organizations (Schedule P), additional criteria apply, such as nondiscrimination policies and recordkeeping.
How to File Form 8940: Step-by-Step Instructions?
Filing Form 8940 is mandatory electronically since April 3, 2023. Follow these steps:
- Register for an account on Pay.gov.
- Search for “Form 8940” and select it.
- Complete Parts I-IV and the applicable schedule(s).
- Attach required documents as a single PDF (max 15MB), including organizing documents, amendments, bylaws, Form 2848 (for representatives), and supplemental responses.
- Sign digitally by an authorized officer.
- Pay the user fee and submit.
Expedited processing is available only for compelling reasons, such as pending grants or IRS errors—include a written justification. Processing occurs in the order received, with no guaranteed timelines.
Tips for Completion:
- Avoid including Social Security Numbers (SSNs), as parts of the form are publicly disclosed.
- Use U.S. dollars for financial data; provide conversion rates if needed.
- Base answers on past, present, and planned activities.
- Label attachments clearly with your organization’s name, EIN, and references to form parts/lines.
User Fees for Form 8940
User fees are required for each request and must be paid via Pay.gov. Amounts are outlined in Revenue Procedure 2025-5 and updated annually. For group exemption letters, the fee is $3,500 as of 2026. Check IRS.gov/Charities-Non-Profits/User-Fees or call 877-829-5500 for current rates. No submission is accepted without payment.
Required Documentation and Attachments
All filers must complete Parts I-IV. Attachments vary by request but generally include:
- Organizing documents and amendments.
- Bylaws.
- Form 2848 or 8821 for representatives.
- Specific schedules and supporting evidence (e.g., court orders, grant descriptions).
- Financial data aligned with Form 990 or 990-PF.
For Canadian charities: Upload the Notification of Registration and Form 8833. Mark non-disclosable information clearly, as the IRS determines what can be withheld from public inspection.
Recent Updates to IRS Instruction 8940 in 2026
The instructions for Form 8940 were revised in December 2025. Key changes include:
- Group exemption letter requests now use Schedule Q, replacing written letters. The IRS resumed accepting these applications after January 20, 2026, under Revenue Procedure 2026-8.
- Clarifications for Type III supporting organizations: Distinctions between functionally integrated and non-functionally integrated types.
- Expanded requests for government terminations, Canadian charities, and private foundation notices.
- Emphasis on electronic filing and public disclosure rules.
For the latest developments, visit IRS.gov/Form8940.
Download the IRS Instruction 8940 PDF
To access the full instructions, download the PDF directly from the IRS website: https://www.irs.gov/pub/irs-pdf/i8940.pdf. This document provides line-by-line guidance and is essential for accurate filing.
Final Thoughts on Navigating Form 8940
Mastering IRS Form 8940 and its instructions can streamline your organization’s compliance efforts and unlock necessary approvals. Always consult the official IRS resources or a tax professional for personalized advice, as requirements can evolve. By staying informed on updates like the 2026 group exemption procedures, you can avoid common pitfalls and focus on your mission. For more help, contact the IRS at 877-829-5500 or subscribe to updates at IRS.gov/Charities.