rp-23-12.pdf

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing.

This collection currently includes the publisher’s available advance-release directory. Historical bulletin renditions are discovered separately; an advance-release record alone does not certify the collection archive complete.

1

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2023-12

SECTION 1. PURPOSE
This revenue procedure modifies Revenue Procedure 2023-5, 2023-1 I.R.B. 265,
updating the procedures for Exempt Organizations determination letters with respect to
the electronically submitted Form 8940, Request for Miscellaneous Determination,
which is the form used to request miscellaneous determinations. The modifications to
Rev. Proc. 2023-5 made by this revenue procedure provide that the electronic
submission process is the exclusive means of submitting a completed Form 8940,
except for submissions eligible for the 90-day transition relief provided in section 4 of
this revenue procedure.
Additionally, this revenue procedure modifies existing procedures so that Form
8940 will be used by government entities to request voluntary termination of exempt
status under § 501(c)(3) (previously a letter request), by Canadian registered charities
to request inclusion in Tax Exempt Organization Search database of organizations
eligible to receive tax-deductible charitable contributions (Pub. 78 data) or a
determination on public charity classification (previously a letter request), and by private

2

foundations giving notice of intent to terminate private foundation status under §
507(b)(1)(B) (previously provided on Form 8940 or by general correspondence).
SECTION 2. CHANGED SUBMISSION PROCESS
The IRS revised and updated Form 8940 and provided for it to be electronically
submitted at www.pay.gov. The electronic submission process for Form 8940 replaces
the paper submission process for Form 8940 effective for Forms 8940 submitted on or
after April 4, 2023, subject to the transition relief provided in section 4 of this revenue
procedure. Section 3 of this revenue procedure modifies Rev. Proc. 2023-5 to set forth
procedures for issuing determination letters in response to electronically submitted
Form 8940 applications. Unless otherwise modified in this revenue procedure, the
provisions of Rev. Proc. 2023-5 continue to apply.
SECTION 3. MODIFICATIONS TO REVENUE PROCEDURE 2023-5
.01 Section 4.02(6) of Rev. Proc. 2023-5 is modified to read as follows:

(6) Form 8940 request for miscellaneous determination. An organization
seeking a miscellaneous determination or a request must electronically submit a
completed Form 8940, Request for Miscellaneous Determination, at www.pay.gov. The
Form 8940 is used for the following determination letter requests and notices—
(a) Advance approval of certain set-asides described in § 4942(g)(2);
(b) Advance approval of voter registration activities described in § 4945(f);
(c) Advance approval of scholarship procedures described in § 4945(g);
(d) Exception from Form 990 filing requirements;
(e) Advance approval that a potential grant or contribution constitutes an
unusual grant;

3

(f) Change in Type (or initial determination of Type) of a § 509(a)(3)
organization;
(g) Reclassification of foundation status, including a voluntary request from a
public charity for private foundation status;
(h) Termination of private foundation status under § 507(b)(1)(B)—advance
ruling request;
(i) Notice Only – Termination of private foundation status under section
507(b)(1)(B);
(j) Termination of private foundation status under § 507(b)(1)(B)—60-month
period ended;
(k) Voluntary termination of § 501(c)(3) recognition by a government entity;
and
(l) Canadian registered charities: listing on Pub. 78 Data and/or public charity
classification.
.02 The first paragraph of section 4.09(1) of Rev. Proc. 2023-5 is modified to read as
follows:
(1) Procedures for requesting expedited handling. In the case of the
electronically submitted Form 1023, Form 1024, Form 1024-A, or Form 8940, a request
for expedited handling must be indicated on the form and a supporting written statement
must be submitted as an attachment with the completed form.
.03 Section 7.02 of Rev. Proc. 2023-5 is modified to read as follows:
.02 A request described in section 4.02(6) of this revenue procedure must be
electronically submitted on Form 8940 at www.pay.gov (except where otherwise

4

permitted, including when such request is made as part of an application for recognition
of exemption), along with all information, documentation, and other materials required
by Form 8940 and the instructions thereto, as well as the appropriate user fee provided
in Appendix A. Form 8940 must be electronically signed by an authorized individual
under penalties of perjury (see sections 4.04 and 4.06 of this revenue procedure). For
complete information about filing requirements and the submission process, refer to
Form 8940 and the Instructions for Form 8940.
.04 Section 14.03 of Rev. Proc. 2023-5 is modified to read as follows:
.03 Actions that do not require the payment of a user fee include—
(1) Elections pertaining to automatic extensions of time under Treas. Reg. §
301.9100-1;
(2) Confirmation of tax-exempt status (affirmation letter) (to replace lost tax-
exempt status letter and to reflect name and address changes); and
(3) Notice of intent to terminate private foundation status under § 507(b)(1)(B)
without a request for an advance ruling.
.05 Section 14.06(1) of Rev. Proc. 2023-5 is modified to read as follows:
(1) Payment of user fees for applications of recognition of exemption on
Form 1023, Form 1023-EZ, Form 1024, Form 1024-A, or requests on Form 8940.
User fees for applications for recognition of exemption on Form 1023, Form 1023-EZ,
Form 1024, Form 1024-A, or requests on Form 8940 must be paid at www.pay.gov.
.06 Section 14.07 of Rev. Proc. 2023-5 is modified to read as follows:
.07 Form 8718 should be attached to applications or requests other than those
made on Form 1023, Form 1023-EZ, Form 1024, Form 1024-A, or Form 8940, to

5

transmit a check in the amount of the required user fee.
.07 Section 15.01(1) of Rev. Proc. 2023-5 is modified to read as follows:
(1) The following types of requests and applications handled by the EO
Determinations Office should be sent to the Internal Revenue Service Center, at the
address in section 15.01(2):
(a) applications for recognition of exemption on Form 1028; and
(b) requests submitted by letter.
.08 Section 15.02 of Rev. Proc. 2023-5 is modified to read as follows:
.02 Applications for recognition of exemption on Form 1023, Form 1023-EZ,
Form 1024, Form 1024-A, and requests on Form 8940 are handled by the EO
Determinations Office but must be submitted electronically online at www.pay.gov.
Paper submissions of Form 1023, Form 1023-EZ, Form 1024, Form 1024-A, and Form
8940 will not be accepted for processing.
.09 Section 15.03 of Rev. Proc. 2023-5 is modified to read as follows:
.03 Requests for exempt status affirmation letters should be sent to the Internal
Revenue Service at the address shown below.
Internal Revenue Service
P.O. Box 2508
Cincinnati, OH 45201
.10 The Note of Appendix A, item (4) of Rev. Proc. 2023-5 is modified to read as
follows:
Note: In accordance with the income tax treaty between the United States and
Canada, and pursuant to a mutual arrangement between the competent authorities of

6

the two countries, Canadian registered charities are automatically recognized as
exempt under § 501(c)(3) without filing an application for recognition of exemption. For
details, see Notice 99-47, 1999-2 CB 391. Therefore, no user fee is required when a
Canadian registered charity submits a Form 8940 to request to be listed in Tax Exempt
Organization Search database for organizations eligible to receive tax-deductible
charitable contributions (Pub. 78 data), or to request a determination on its public
charity classification. For additional information about the submission process, refer to
the Form 8940 Instructions.
.11 Appendix A of Rev. Proc. 2023-5 is modified to include new item (15) as follows:
(15) Notice of intent to terminate private foundation status under §
507(b)(1)(B) without a request for an advance ruling.
None

SECTION 4. TRANSITION RELIEF
.01 Except as provided in section 4.02, an organization seeking a miscellaneous
determination using Form 8940 must electronically submit the form and user fee online
at www.pay.gov.
.02 The Internal Revenue Service will accept for processing a completed paper Form
8940, letter request from a government entity voluntarily terminating § 501(c)(3)
recognition, letter request from a Canadian registered charity, or correspondence
providing notice of intent to terminate private foundation status under § 507(b)(1)(B),
accompanied by the correct user fee (if any), as described in Rev. Proc. 2023-5, if the
submission is postmarked on or before the date that is 90 days after the effective date
of this revenue procedure.
SECTION 5. EFFECT ON OTHER DOCUMENTS
Rev. Proc. 2023-5 is modified.

7

SECTION 6. EFFECTIVE DATE
This revenue procedure is effective April 4, 2023.
SECTION 7. DRAFTING INFORMATION
The principal author of this revenue procedure is Ingrid Vatamanu of the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment
Taxes). For further information regarding this revenue procedure contact Ms. Vatamanu
at (202) 317-4541 (not a toll-free call).