Form 8940 + Instructions

This new IRS Form provides exempt entities with the ability to request an official ruling on one of the following nine different determinations

  • Advance approval of certain set-asides
  • Advanced approval of voter registration activities
  • Advanced approval of scholarship procedures
  • Exemption from Form 990 Filing Requirements
  • Advance approval of the classification of an “unusual” grant
  • Changing a supporting organization’s “type” (Type I, Type II, Type III)
  • Reclassification of foundation status, including transitions from public charity to private foundation
  • Advanced ruling request: Termination of Private Foundation status
  • 60 Month Period Ending: Termination of Private Foundation status

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