Schedule B. Advance Approval of Voter Registration Activities Described in Section 4945(f)

An exempt private foundation may pay or incur amounts for voter registration activities without such amounts being treated as taxable expenditures if the requirements of section 4945(f) are met. In addition, a grant by a private foundation to an organization described in section 501(c) (3) that meets the requirements of section 4945(f) is not considered a taxable expenditure even though the grant is earmarked for voter registration purposes, generally.

An organization will be given an advance ruling that it is described in section 4945(f) for its first tax year of operation if it submits evidence establishing that it can reasonably be expected to meet the tests under section 4945(f) for such year.

Instructions for Form 8940 (Rev. 12-2025) 7

Line 1. Answer “Yes” if you are described in section 501(c)(3) and exempt from taxation under section 501(a). If “No,” stop and do not submit Form 8940 to request advance approval of voter registration activities under section 4945(f).

Line 2. Describe how your voter registration activities are conducted in a nonpartisan manner.

Line 3. Answer “Yes” if your voter registration activities are confined to one specific election period.

Line 4. Answer “Yes” if your voter registration activities are carried out in five or more states.

Line 5. Answer “Yes” if you spend at least 85% of your income directly for the active conduct of activities constituting the purpose or function for which you are organized and operated rather than to make grants to fund the activities of other organizations.

Line 6. Answer “Yes” if you receive at least 85% of your support (other than gross investment income) from exempt organizations, the general public, governmental units, or any combination of those.

Line 7. Answer “Yes” if you receive more than 25% of your support (other than gross investment income) from any one exempt organization.

Note: For this purpose, treat private foundations that are described in section 4946(a)(1)(H) with respect to each other as one exempt organization.

Line 8. Answer “Yes” if you receive more than 50% of your support from gross investment income.

Line 9. Answer “Yes” if any contributions to you for voter registration drives are subject to conditions that they may be used only in specified states or other localities of the United States, or that they may be used in only one specific election period and explain.