Schedule D. Exception From Form 990 Filing Requirements

Line 1. Indicate under which exception you are requesting an exemption from filing.

If you believe you should be exempt from filing Form 990 or 990-EZ because you are affiliated with a church or a convention or association of churches, please review Regulations sections 1.6033-2(g) and (h); and Rev. Proc. 96-10, 1996-1 C.B. 577. Complete Form 8940, Schedule D, Section 1 or 2 (as applicable).

If you are claiming an exception from Form 990 filing requirements as a state institution (other than a section 509(a)(3) supporting organization) whose income is excluded from gross income under section 115, at the end of this form, upload a copy of the ruling letter from the IRS stating that your income, derived from activities constituting the basis for your exemption under section 501(c), is excluded from gross income under section 115. If you believe you should be exempt from filing Form 990 or 990-EZ because you are a governmental unit or affiliated with a governmental unit, please review Rev. Proc. 95-48, 1995-2 C.B. 418. Complete Form 8940, Schedule D, Section 4.

If you are claiming an exception from Form 990 filing requirements as an organization described in section 501(c)(1), at the end of this form, upload a copy of your determination letter or other documentation from the IRS that indicates you are described in section 501(c)(1).