As part of ongoing efforts to improve service for the tax-exempt community, the Internal Revenue Service issued the revised Form 8940, Request for Miscellaneous Determination, and its instructions to allow electronic filing.

Beginning April 3, 2023, IRS will make available the electronic version of the Form 8940 that exempt organizations use to make miscellaneous determination requests online at Pay.gov. The IRS will provide a 90-day grace period during which it will continue to accept paper versions of Form 8940 (Rev. 6-2011); however, after this grace period the Form 8940 must be submitted electronically.

In addition to the miscellaneous requests that were previously made using Form 8940, the following miscellaneous requests are now also made on Form 8940:

Government entities requesting voluntary termination of exempt status under section 501(c)(3) (previously a letter request)
Canadian registered charities requesting inclusion in Tax Exempt Organization Search database (TEOS) of organizations eligible to receive tax-deductible charitable contributions (Pub. 78 data) or a determination on public charity classification (previously a letter request)
Private foundations giving notice only of intent to terminate private foundation status under section 507(b)(1)(B) (previously provided on Form 8940 or by general correspondence)

See News Release IR-2023-70 for additional details.

Tips on Filing Form 990

Most exempt organizations described in section 501(c) are required to submit an annual Form 990-series return. The Form 990 Overview Course shows you which forms to file, when they are due, public disclosure of your return and offers other tips on preparing your annual filing. Exempt organization officers and board members should review all of the courses available in the StayExempt.irs.gov Virtual Small to Mid-Sized Tax-Exempt Workshop.

Find Us on Social Media

The IRS uses social media to share exempt organization information. This includes tax changes, scam alerts, initiatives, tax products and services, and more.

IRS social media resources include:

Twitter
@IRSnews - tax announcements
@IRSenEspanol - information in Spanish
@IRStaxpros - for tax professionals
@IRStaxsecurity - scam alerts
@IRSsmallbiz - small businesses and self-employed
@RecruitmentIRS - job opportunities.
Instagram:Access “IRSNews” at https://www.instagram.com/irsnews or the Instagram app.
YouTube: Video tips in English, Spanish and American Sign Language.
Facebook: News and information for taxpayers and tax return preparers, also available in Spanish.
LinkedIn: IRS updates and job opportunities

Subscribe to the platform that best fits your needs to supplement your GovDelivery subscription.

For the latest exempt organization news, connect via IRS Social Media and subscribe to this and other IRS Newsletters.

If you have a technical or procedural question about Exempt Organizations, visit the Charities and Nonprofits homepage on IRS.gov.

If you have a specific question about exempt organizations, please contact us.

Please do not reply to this message.

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the IRS.