ContextWe have computationally elucidated the mechanism for formation of H2O, N2O and CO3 from the reactions of CH2OO with H2, N2 and CO2, respectively, by the direct attack of the terminal O atom of CH2OO. This unique mechanism, which is characteristically “bee-sting-like” in nature, was found to be closely parallel to their reactions with the O(1D) atom. Reactions with H2 and CO2 take place by side-on attack, while the N2 reaction occurs by end-on attack with predicted barriers, 19.4, 13.1 and 25.3 kcal.mol−1, respectively. The CO2 reaction with CH2OO was found to occur by producing the C2v CO3, O = C < (O)O, instead of its D3h conformer, essentially similar to the O(1D) + CO2 reaction. The rate constants for the three reactions have been computed by the transition state theory (TST) based on the predicted potential energy profiles. We have also utilized the isodesmic nature of the dative bond exchange in the N2 reaction, CH2O → O + N2 = CH2O + N2 → O, to estimate the heat of the formation of CH2OO. Based on the heat of reaction computed at the highest level of theory employed, we obtained ΔfHo0 (CH2OO) = 27.5 kcal.mol−1; the value agrees with the recent results within ± 1 kcal.mol−1.MethodsAll calculations were performed using Gaussian 16 software. Geometry, frequency, and IRC analysis calculations were conducted at the M06-2X/aug-cc-pVTZ level of theory. The heats of reaction have been evaluated at the highest level, CCSD(T)/CBS(T,Q,5)//M06-2x/aug-cc-pvTz.