SECTION 4. TRANSITION RELIEF

.01 Except as provided in section 4.02, an organization seeking a miscellaneous determination using Form 8940 must electronically submit the form and user fee online at www.pay.gov.

.02 The Internal Revenue Service will accept for processing a completed paper Form 8940, letter request from a government entity voluntarily terminating § 501(c)(3) recognition, letter request from a Canadian registered charity, or correspondence providing notice of intent to terminate private foundation status under § 507(b)(1)(B), accompanied by the correct user fee (if any), as described in Rev. Proc. 2023-5, if the submission is postmarked on or before the date that is 90 days after the effective date of this revenue procedure.