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

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 .