On August 8, the IRS released a new one page Form 8940, Request for Miscellaneous Determination, to obtain advance approval on certain activities. The form can be used to make requests for:

  • Advance approval of certain private foundation set-asides.
  • Advance approval of private foundation voter registration activities.
  • Advance approval of private foundation scholarship procedures.
  • Exemption from Form 990 filing requirements.
  • Advance determination that a potential grant or contribution is an unusual grant, excluded from certain public support calculations.
  • Change in (or initial determination of) type of Section 509(a)(3) supporting organization.
  • Reclassification of foundation status, including a voluntary request from a public charity for private foundation status.
  • Termination of private foundation status under Section 507(b)(1)(B) (advance ruling request).
  • Termination of private foundation status under Section 507(b)(1)(B) (60-month period ended).
  • The form comes with instructions and requests certain information to support the nine types of requests that can be submitted. A user fee must accompany many of the requests for a determination. See IRS website

What’s Not Covered

Organizations applying for recognition of 501(c)(3) tax-exempt status, will still file Form 1023 and can at the same time request an advance approval of scholarship procedures or an exception from filing Form 990.