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.

• 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-Entities- Division . You can also call 877-829-5500.