You submitted Form 8940, Request for Miscellaneous Determination, but didn't provide any supporting documentation. Provide a completed Schedule [insert required schedule] to support your request for [insert type of request they checked]. You can find the type of supporting documentation we need in the Form 8940 Instructions at Pay.gov. Set-Asides - 4942(g) Provide a statement signed by an appropriate foundation manager (for example, a trustee, officer, board member or an individual with similar powers or responsibilities), which either: States that the amounts to be set aside will be paid for the specific project within a specified period that ends not more than 60 months after the date of the first set-aside, or Shows good cause why the period for paying the amount set aside should be extended (including a showing that the proposed project could not be divided into two or more projects covering periods of no more than 60 months each) and setting forth the extension of time required. Provide a statement describing the nature and purpose of the specific project and amount of the set-aside. Provide a statement describing the amounts and approximate dates of any planned additions to the set-aside after its initial establishment. State the reasons why the project can be better accomplished by a set-aside than by the immediate payment of funds. Describe the project in detail, including estimated costs, sources of any future funds you expect to use to complete the project and the locations of any physical facilities you expect to acquire or construct as part of the project. Voter Registration Activities - Advance Ruling Request Under Section 4945(f) Provide the following information about your past, current or future [voter registration drives and/or get- out-the-vote drives]: Are your [voter registration drives and/or get-out-the-vote drives] non-partisan? If so, explain how you conduct these activities so they are non-partisan. Have you paid the salaries or expenses of political campaign workers? Have you engaged third parties to carry out voter registration activities for you? If so, describe how you train and oversee the activities of the third parties to ensure impartial conduct without favorability to any party or candidate. In which election periods do you plan to engage in [voter registration drives and/or get-out-the-vote drives]? Identify where you conducted your [voter registration drives and/or get-out-the-vote drives]. Include a list of the states where you conducted these activities. Describe the criteria you use to choose the locations and the populations that are affected by your [voter registration drives and/or get-out-the-vote drives]. For the current taxable year, provide a statement of current and anticipated, including grants and amounts you paid in the direct conduct of your charitable, educational or other similar exempt activities. For the current taxable year, describe the amount and sources of your income and financial support (including support from exempt organizations, public or governmental units), and your support from gross investment income. Have you received contributions for your [voter registration drives and/or get-out-the-vote drives] subject to conditions that they may be used only in specific states or other localities, or that they may be used in only one specific election period? If so, describe the conditions. Submit samples of materials you prepared or distributed for these activities, including scripts, flyers, brochures, candidate information and signage. Send a breakdown of your revenues and expenses for your five most recent tax years. You can provide this information in the same format as Form 1023, page 13, or on copies of financial schedules from your filed Form 990. Submit a copy of Schedule B from your most recently filed Form 990. Will you accept contributions for your [voter registration drives and/or get-out-the-vote drives] that are subject to any conditions? If so, describe the conditions. Advanced Approval Scholarship - Section 4945(g) Complete [Section I and /or Section II] of Form 1023, Schedule H. Are you making a request under IRC Section 4945(g)(1) or 4945(g)(3)? Let us know if your awards cover expenses under both sections. If so, provide a description so we may be able to distinguish activities between these two sections. Note that programs described under IRC Section 4945(g)(1) are for scholarship or fellowship grants to an individual for study at an educational institution. Programs described under IRC Section 4945(g)(3) are for other grants, including loans, for travel, study or other similar purposes, to enhance a skill or to produce a specific product. State whether the grants made under IRC Section 4945(g)(1) are for courses at a school or accepted for credit at a school under IRC Sections 509(a)(1) and 170(b)(1)(A)(ii). If they're not, please explain. Describe the purpose of your awards program. Provide the approximate number of awards you’ll award annually. You may provide a range. Provide the approximate dollar amount you’ll award to each recipient annually. You may provide a range. Will you make the awards on a one-time or renewable basis? If they are renewable, describe the renewal procedures. Explain how you publicize your awards program. Additionally, provide copies of any applications, publicity material or program descriptions you developed. Describe your pool of eligible applicants. Include who is eligible to apply for awards, any requirements or conditions to apply and any limitations on geographic locations. Approximately how many individuals are eligible to apply annually? You may provide a range. Provide the criteria you use and consider in selecting recipients. You indicated merit is one of the criteria you consider when selecting recipients, but you didn't clearly describe how. State the factors you use to determine merit. Include whether you consider grade point average (GPA), essays, extracurricular activities, volunteer work, community involvement or letters of recommendation as factors. If you consider a minimum GPA, provide the average. You indicated that financial need is one of the criteria you consider when selecting recipients. Indicate the factors you use to determine this and your threshold to qualify for assistance. Are all your prize distributions for recognition of a past achievement required to be used to finance future travel, study or other similar purposes? If not, please explain. Explain who selects your recipients. Describe how you select and replace them. If you don't select your recipients, explain whether you have any control over the conditions for selection or who makes the selections. Are members of the selection committee or their relatives are eligible to apply for scholarships? Do you require recipients to perform services after receiving the award? If so, please describe. Explain how you disburse funds for your awards. Include whether you pay the funds directly to the recipient, the educational institution, or to a different entity. Also, explain how you ensure that the funds are used to further exempt purposes and for qualifying distributions. Unusual Grants You indicated on Form 8940, Request for Miscellaneous Determination, you are seeking advance approval that a potential grant or contribution is an unusual grant. Provide the following information: Have you already received the grant? If so, when? If you have NOT already received the grant, provide: The name of the grantor, the amount of the grant, and how you'll use the grant funds. A copy of the grant agreement, if any (whether signed or proposed). An explanation of any prior or current relationship between the grantor and you or your trustees, directors or officers. A statement as to whether the grantor exercises any control over the organization. A listing of conditions the organization must satisfy prior to receipt of the grant. A listing of all previous grants to you from the grantor to this organization. Provide explanations of how you meet the following facts and circumstances as detailed in Treasury Regulation Section 1.509(a)-3(c)(4): Whether the contribution is a bequest or an inter vivos transfer (a transfer or gift during one's lifetime). Describe the form or format of the expected grant (for example, is the grant cash, readily marketable securities or assets which further your exempt purposes) . Your public solicitation programs, including how much public support you received from these efforts. How you expect to attract public support following this contribution. A breakdown of your revenues for the year this grant or contribution was received. You can provide this information on Form 990 Schedule A, page 2, or any similar format. A listing of your officers and directors, including whether any of your directors have special knowledge or expertise, are public officials acting in their capacities, or are community leaders Any material restrictions or conditions imposed by the transferor in connection with this grant or contribution. Provide the following about the nature and size of your unusual grant: Were you selected for the grant because of your publicly supported nature? Is the amount of the grant unusual or unexpected? If so, explain. Would the grant, due to its size, adversely affect your status as a publicly supported organization? If so, explain. Foundation Changes You requested a reclassification of foundation status. Which foundation status are you requesting? Explain how you will meet the foundation status you requested, [insert foundation status]. Include whether you plan to meet the status requirements by activities or by changing your revenue source. To support your explanation, you may send financial information on Form 990 Schedule A, page 2, or Form 1023, page 13, for your five most recent tax years, showing how you've already met the status you're requesting. Complete Form 1023, Schedule A. You can obtain the form and instructions. Complete Form 1023, Schedule B. You can obtain the form and instructions. Complete Form 1023, Schedule C. You can obtain the form and instructions. Submit the following: A completed Form 990, Schedule A, Parts I and II. A copy of your organizational documents and bylaws. The name of the college or university you benefit. Also show that the college or university is an agency or instrumentality of a state or political subdivision or is owned or operated by a state or political subdivision thereof, or by an agency or instrumentality of one or more states or political subdivisions. Submit the following for your request: A complete Form 1023, Schedule D. You can obtain the form and instructions on Pay.gov. A statement showing whether you're requesting classification as a Type I, Type II or Type III IRC Section 509(a)(3) supporting organization. If Type III, state whether functionally or non-functionally integrated. A complete Form 990, Schedule A, Parts I and IV-VI, for your most recently completed tax year. A complete copy of your original organizing document and any amendments that show proof of filing or adoption. If you're a corporation, your articles of incorporation (and all amendments) must show proof of filing with your state of incorporation. A copy of your bylaws. If you don't have bylaws, explain how you select the members of your governing body. Submit the following for your request: A statement showing your requested effective date of reclassification as a private foundation. Whether you conduct, or will conduct, grant-making activities described under IRC Section 4945(g), which requires private foundations to get prior approval of their grant-making procedures for scholarships, fellowships, prizes, awards or other specified grants to: Achieve a specific objective; Produce a report or similar product; or Enhance certain capacities, skills or talents of a grantee. Note that we may require you to submit a separate Form 8940 for advance approval of scholarship activities under IRC Section 4945(g). Submit the following for your request: A completed Form 990-PF, Part XIV. This will help us determine if you satisfy the financial tests for classification as a private operating foundation. You can obtain the form and instructions. A listing and description of your distributions that details whether your distributions are used directly for the active conduct of your own programs or activities. Beginning P-Case Submit the following for your request: The enclosed Form 872-B, Consent to Extend the Time to Assess Miscellaneous Excise Taxes, for the 60- month period. A description of your past, current and proposed activities and how you intend to attract public support. Proposed budgets for the 60-month termination period of [insert first year of 60-month period, YYYY] through [insert last year of 60-month period, YYYY]. The date your tax year begins. Ending P-Case Send a breakdown of your revenues for your five most recent tax years. You can provide this information on Form 990, Schedule A, page 2, or any other similar format. You can get the form and instructions. Submit a complete description of your current operations pertinent to the public charity status, as well as any changes during the 60-month period.
