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 Pay.gov. You can access the most recent revision of the form at Pay.gov. To submit Form 8940, you must: 1. Register for an account on Pay.gov. 2. Enter “8940” in the search box and select Form 8940. 3. Complete the form. Instructions for Form 8940 (Print version PDF) Recent developments Updated information on signing electronically submitted Form 8940 -- 09-JUNE-2023 IRS revises Form 8940, Request for Miscellaneous Determination, as part of ongoing efforts to improve service, allow electronic filing -- 04-APR-2023 Other items you may find useful All Form 8940 revisions Charities and nonprofits Other current products Related items About Form 990, Return of Organization Exempt from Income Tax About Form 990-EZ, Short Form Return of Organization Exempt from Income Tax About Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation About Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code About Form 2848, Power of Attorney and Declaration of Representative
