IRS Publishes New Form For Tax-Exempt Organization Determinations

On August 8, the IRS released a new one page Form 8940, Request for Miscellaneous Determination, to obtain advance approval on certain activities. The form can be used to make requests for:

• Advance approval of certain private foundation set-asides.
• Advance approval of private foundation voter registration activities.
• Advance approval of private foundation scholarship procedures.
• Exemption from Form 990 filing requirements.
• Advance determination that a potential grant or contribution is an unusual grant, excluded from certain public support calculations.
• Change in (or initial determination of) type of Section 509(a)(3) supporting organization.
• Reclassification of foundation status, including a voluntary request from a public charity for private foundation status.