Organizations exempt under section 501(a) must electronically file Form 8940 to request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033. Nonexempt charitable trusts also file this form to request an initial determination under section 509(a)(3). Canadian registered charities file this form to be listed as an organization described in section 501(c)(3) on IRS.gov or request classification as a public charity rather than a private foundation.
Current revision
Form 8940 must be submitted electronically through . You can access the most recent revision of the form at Pay.gov.
To submit Form 8940, you must:
- Register for an account on .
- Enter “8940” in the search box and select Form 8940.
- Complete the form.