Instructions for Form 8940›(Rev. December 2025)
Section 3. A Mission Society (Other Than a
Instruction 8940 — Instructions for Form 8940, Request for Miscellaneous Determination · 2026-10-03 edition · updated 2026-10-04 · United States
Section 509(a)(3) Supporting Organization) Sponsored by, or Affiliated With, One or More Churches or Church Denominations, if More Than Half of the Society’s Activities Are Conducted in or Directed at Persons in Foreign Countries
Line 1. Answer “Yes” if you are described in section 501(c)(3) and under either section 509(a)(1) or 509(a)(2). If “No,” stop and do not submit Form 8940 to request a Form 990 filing exception under this section.
Line 2. Answer “Yes” if more than half of your activities are conducted in or directed at persons in foreign countries and explain.
Line 3. Answer “Yes” if you are sponsored by or affiliated with one or more churches or church denominations. Check the appropriate box(es) for each affiliation factor you meet and explain how you meet it.
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