Section 1. — Instruction 8940 — Instructions for Form

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.

Instructions for Form 8940 (Rev. 12-2025) 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.