Form 8940 Instructions: User Fees, Attachments, and Pay.gov Filing

Form 8940, Request for Miscellaneous Determination, is the form a tax-exempt organization uses to ask the IRS for a ruling after it has already been recognized as exempt, and since April 2023 it must be filed electronically through Pay.gov with a single combined PDF of supporting documents and the applicable user fee.¹ The procedures are governed by Revenue Procedure 2026-5. Most requests carry a $600 user fee; advance approval of grant procedures and group exemption letters cost $3,500.²

What Form 8940 Is For

Form 8940 handles specific questions that come up during an exempt organization’s ongoing life, not the initial application for exemption. New applications still go on Form 1023 or Form 1024.³

The determinations you can request on Form 8940 include:

Foundation status reclassification under Section 509(a), including moving between public charity categories.
Recognition as a Section 509(a)(3) supporting organization (Type I, Type II, or Type III).
Notice of private foundation termination, including a 60-month termination under Section 507(b)(1)(B).
Advance approval of scholarship, fellowship, educational loan, or other grant-making procedures under Section 4945(g). Organizations that used Form 1023-EZ have to obtain this approval through a separate Form 8940.¹
Exception from the annual Form 990 or 990-EZ filing requirement, for organizations affiliated with a church, classified as state institutions with income excluded under Section 115, recognized as governmental units, or described in Section 501(c)(1).
Group exemption letters, for a central organization overseeing at least five subordinate organizations that share the same type of exempt status.⁴

User Fees

The user fee is paid inside Pay.gov as part of the same transaction that submits the form. The current amounts, updated annually in Revenue Procedure 2026-5, are:²

$600 for most Form 8940 requests, including foundation status reclassification and private foundation termination notices.
$3,500 for advance approval of grant-making procedures, set-asides, and voter registration activities.
$3,500 for group exemption letter requests.

Payment can be made directly from a bank account or by credit or debit card. Checks and money orders are no longer accepted.¹

Completing the Form

Because the form is completed online through Pay.gov, you work through it section by section. Having your documents organized first makes the process much smoother.

Part I: Identification

Enter the organization’s full legal name, Employer Identification Number, and current mailing address. Provide the name, title, and phone number of the person the IRS should contact about the request.¹

Part II: Type of Request

Check only the box that matches your request. Selecting the wrong category will delay processing, because the IRS routes each type to different specialists.¹

Part III: Explanation of Request

Part III is the substance of the filing, and the questions change depending on what you selected in Part II. For a supporting organization request, specify Type I, Type II, or Type III, and explain the relationship with the supported organizations. For a Type III request, explain specifically how the responsiveness test or the integral part test is satisfied. For a request about a proposed activity, describe the activity and explain why it relates to the organization’s exempt purpose, referring to the detailed narrative in your attachments. For governing document changes, explain the reason for the amendment and how it preserves compliance with exempt-status requirements.

If Pay.gov’s text fields don’t hold your full explanation, put supplemental responses in the PDF attachment and reference them in the form. Every submission needs a declaration that the facts presented are true and complete, signed by an authorized officer such as the president or treasurer.¹

What to Attach

Pay.gov allows only one uploaded file, so combine everything into a single PDF no larger than 15 MB before submitting. If your file exceeds 15 MB, submit what fits and call IRS Customer Account Services at 877-829-5500 for instructions on sending the rest.¹

Organize the attachments inside the PDF in this order:¹

Organizing document (articles of incorporation, trust instrument, or charter) with any amendments in chronological order.
Current bylaws or other rules of operation, plus any amendments.
Form 2848, Power of Attorney, if someone other than an officer will communicate with the IRS on the organization’s behalf.
Form 8821, Tax Information Authorization, if applicable.
Schedule A (Form 990), Public Charity Status and Public Support, Part II or III, if relevant to the determination.
Form 990-PF, Part XIII, for private operating foundation requests.
Form 872-B, Consent to Extend the Time to Assess Miscellaneous Excise Taxes, for private foundation termination advance rulings. Without Form 872-B, the foundation continues to pay Section 4940 excise tax on net investment income throughout the transition period.⁵
Supplemental responses and any additional narrative, financial data, or evidence that supports the request.

The organizing document and bylaws should clearly reflect the organization’s exempt purpose, any restrictions on activities, and a dissolution clause. Every amendment should be dated and show formal adoption by the governing body.

Extra Documents for Supporting Organization Requests

A Section 509(a)(3) request needs copies of all written agreements between the supporting organization and the public charities it supports, showing the control, supervision, or operational connection that matches the requested type. Include a list of all officers, directors, and trustees, along with any relationships they have to the leadership of the supported organizations.⁶ A Type III submission must also include evidence that either the responsiveness test or the integral part test is satisfied.

Extra Documents for Activity-Related Requests

If the request asks whether a proposed activity is related to the organization’s exempt purpose, include a detailed narrative describing the activity, its operational plan, the intended beneficiaries, pricing, and who will run it. Add financial projections for the current year and the next two fiscal years so the IRS can see whether the activity operates at a scale consistent with an exempt function.

Private Foundation Termination Details

A 60-month termination notice under Section 507(b)(1)(B) must state the organization’s name and address, the code section under which it seeks reclassification, the date its tax year begins, and the start date of the 60-month period.⁵

Filing on Pay.gov

Register for a Pay.gov account (or log in to an existing one), search for “Form 8940,” and complete the form online. Upload your combined PDF and pay the user fee in the same transaction. The system will not accept a submission without payment.¹ Paper submissions are no longer accepted.

After You File

The Exempt Organizations Determinations office sends an acknowledgment confirming receipt and assigning a control number, then routes the request to a specialist. Processing times vary with the type and complexity of the request, and the IRS does not guarantee a turnaround. You can check status through the IRS website’s application status tool.

The specialist may send a letter asking for additional facts or documents, with a deadline for responding. The IRS encourages sending supplemental information by fax or through the IRS Document Upload Tool for faster processing. If you don’t respond adequately or on time, the IRS will close the case without a determination.

A favorable determination letter provides reliance protection on the specific issue covered, meaning the organization can operate based on the ruling without fear of retroactive penalties on that matter. Read the letter carefully; determination letters sometimes carry conditions or limitations that narrow their scope.

If the IRS Proposes to Deny the Request

An unfavorable ruling starts with a proposed adverse determination letter explaining the basis for the decision and the organization’s appeal rights. You have 30 days from the date of that letter to file a written protest.⁷

The protest must include a statement of the facts, the relevant law, and the arguments supporting the organization’s position. If you want a conference with the IRS Independent Office of Appeals, say so in the protest. Send the protest to the address in the adverse letter, not directly to Appeals; sending it to Appeals only causes delays.⁷ If a representative other than an officer will communicate with the IRS, include a completed Form 2848.

One exception: if the adverse determination was based on a technical advice memorandum from the IRS National Office, Appeals cannot review it. The organization’s only recourse then is a declaratory judgment action in the United States Tax Court, the Court of Federal Claims, or the U.S. District Court for the District of Columbia, filed before the 91st day after the final adverse determination letter was mailed.

1
Internal Revenue Service. Instructions for Form 8940
2
Internal Revenue Service. User Fees for Tax Exempt and Government Entities Division
3
Internal Revenue Service. Form 8940 for Miscellaneous Determination Requests
4
Internal Revenue Service. Group Exemption Rulings and Group Returns
5
Internal Revenue Service. Termination of Private Foundation Status
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Internal Revenue Service. Section 509(a)(3) Supporting Organizations
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Internal Revenue Service. Preparing a Request for Appeals