This important form is used for "miscellaneous determinations" like:
- Advance approval of certain set-asides described in section 4942(g)(2)
- Advance approval of voter registration activities described in section 4945(f)
- Advance approval of scholarship procedures described in section 4945(g)
- Exemption from Form 990 filing requirements
- Advance approval that a potential grant or contribution constitutes an “unusual grant”
- Change in Type (or initial determination of Type) of a section 509(a)(3) organization
- Reclassification of foundation status, including a voluntary request from a public charity for private foundation status
- Termination of private foundation status under section 507(b)(1)(B)—advance ruling request
- Termination of private foundation status under section 507(b)(1)(B)—60-month period ended
Instructions: http://www.irs.gov/pub/irs-pdf/i8940.pdf