Form 8940: Asking the IRS for a Miscellaneous Determination

This guide follows the IRS Instructions for Form 8940 (Rev. December 2025), as of October 2026.

What you can ask for on Form 8940

Schedule	Request
A	Advance approval of certain set-asides
B	Advance approval of voter registration activities
C	Advance approval of individual grant procedures
D	Exception from Form 990 filing requirements
E	Advance approval that a potential grant or contribution is an unusual grant
F	Section 509(a)(3) supporting organizations
G	Reclassification of foundation status
H, I, J	Terminating private foundation status under section 507(b)(1)(B): advance ruling, notice only, and the end-of-period ruling
K	Canadian registered charities: listing on Pub. 78 data or public charity status
L, M, N, O, P	Churches, schools, hospitals, college support organizations and agricultural research organizations
Q	Group exemption letter

What changed in the December 2025 revision

Group exemption letter requests are now made on Form 8940, Schedule Q. That replaces the old written letter request for recognising a group of subordinate organizations under a central organization. The form also covers government entities asking to end exempt status under section 501(c)(3) and private foundations giving notice only of intent to terminate under section 507(b)(1)(B).

The insight for small charities that used Form 1023-EZ

If you applied for exemption on Form 1023-EZ, your approval doesn't cover advance approval of scholarship procedures under section 4945(g) or an exception from the Form 990 filing requirement. You have to file Form 8940 for those. An organization that used the full Form 1023 could ask for them inside that application and doesn't need Form 8940.

How to file, step by step

1. Register for an account on Pay.gov, or sign in to an existing one.
2. Search for "Form 8940" or "8940" and select the form.
3. Complete Parts I to IV plus the schedule for your request type.
4. Combine every attachment into a single PDF, because Pay.gov accepts only one uploaded file.
5. Pay the user fee and submit. You can't submit without paying the correct fee.

The IRS has required electronic filing of Form 8940 at Pay.gov since April 3, 2023. User fee amounts are set in Rev. Proc. 2026-5, which is updated each year, so check the IRS user fee page on the day you file rather than relying on an old figure.

The order of attachments

The instructions set an order for the single PDF, leaving out what doesn't apply: organizing document, amendments in date order, bylaws, Form 2848, Form 8821, Schedule A of Form 990 (Part II or III), Form 990-PF Part XIII, Form 872-B, supplemental responses, then any expedite request. Put your name and EIN on each page of supplemental responses and say which part and line each answer relates to.

How to answer the questions

• Answer completely. If an earlier explanation also answers a later question, you can simply refer back to it.
• Base answers on past, present and planned activities, even though many questions are written in the present tense.
• Keep budgeted figures consistent with the rest of the request. The IRS accepts that actual results may differ from a budget.
• Complete the form and attachments in English, with translations of any documents in another language.
• Report financial information in U.S. dollars, state the conversion rate used, and combine amounts from inside and outside the United States.

Don't put SSNs on it

Certain approved determination requests, with their attachments and related correspondence, are open to public disclosure. That's why the instructions tell you not to include social security numbers anywhere on the form or its attachments.

Can you get a faster decision?

Requests are generally reviewed in the order received. Expedited review needs a written request with a compelling reason. The instructions give examples: a pending grant that, if lost, would hurt the organization's ability to keep operating; a newly created organization set up to provide disaster relief; or an IRS error that delayed review. Even then, expediting only moves the request up the queue; it doesn't guarantee approval.

Private foundations leaving foundation status

A private foundation can terminate its status under section 507(b)(1)(B) by meeting the public charity tests for a continuous 60-month period and notifying the IRS before that period begins. Schedule H asks for an advance ruling, Schedule I is notice only, and Schedule J reports at the end of the 60 months. A Form 990-PF filer considering this should map out the five years before starting.

Keep filing while you wait

A pending Form 8940 doesn't pause your filing obligations. If a 990-series return falls due while your request is pending, complete and file it on time. Questions go to the exempt organizations line on 877-829-5500, Monday to Friday.

The verdict

Form 8940 is a precise tool: one request type per form, one PDF, one fee. Read the schedule for your request before you gather documents, because the questions decide what you attach. If you started life on Form 1023-EZ and give scholarships, this is the form you've probably skipped and shouldn't have. Keep a copy of the full PDF you uploaded, because Pay.gov won't be the place you look for it later.

Frequently asked questions

What is Form 8940 used for?

Exempt organizations use it to request miscellaneous determinations from the IRS, such as advance approval of grant procedures, an exception from Form 990 filing, or reclassification of foundation status.

Can Form 8940 be filed on paper?

No. Since April 3, 2023 the IRS requires Form 8940 to be submitted electronically at Pay.gov, with the user fee.

How much is the Form 8940 user fee?

Fee amounts are listed in Rev. Proc. 2026-5, updated annually. The IRS user fee page for tax exempt and government entities gives the current figure.

Do Form 1023-EZ filers need Form 8940?

Yes, if they want advance approval of scholarship procedures under section 4945(g) or an exception from filing Form 990.

How do I request a group exemption letter?

Group exemption letter requests are now made on Form 8940, Schedule Q, which replaces written letter requests.

Can I include SSNs on Form 8940?

No. Certain determination requests and their attachments are publicly disclosed, so don't include social security numbers.