Description: Organizations exempt under Section 501(a) file Form 8940 for miscellaneous determinations under Sections 507, 509(a), 4940, 4942, 4945, and 6033. Nonexempt charitable trusts may also file this form for an initial determination of foundation classification under Section 509(a)(3). Canadian registered charities file this form to be listed as an organization described in Section 501(c)(3) on IRS.gov or to request classification as a public charity rather than a private foundation.