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Abstract: 

The IRS has issued a new Form 8940, “Request for Miscellaneous Determinations.” Private foundations and other exempt organizations may file this form in seeking a number of determinations under Internal Revenue Code §§507, 509(a), 4940, 4942, 4945, and 6033. Specifically, the new form may be used to request the following determinations: • Advance approval of certain set-asides described in 4942(g)(2) • Advance approval of voter registration activities described in §4945(f) • Advance approval of scholarship procedures described in §4945(g) • Exemption from Form990 filing requirements • Advance approval that a potential grant or contribution constitutes an “unusual grant” • Change in type (or initial determination of type) of a supporting organization • Reclassification of foundation status, including a voluntary request from a public charity for private foundation status • Termination of private foundation status under §507(b)(1)(B)—advance ruling request • Termination of private foundation status under §507(b)(1)(B)—60-month period ended.

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