Church-affiliated organization excused from filing Form 990

Plain-English summary

A section 501(c)(3) organization asked the IRS to excuse it from filing annual Form 990 information returns. Based on the submitted information, the IRS classified it as an organization affiliated with a church, convention, or association of churches that qualifies for filing relief under Revenue Procedure 96-10. The organization therefore is not required to file Form 990, and the IRS said it would update its records. The letter notes that the organization remains responsible for its other obligations as a tax-exempt public charity.

Ruling snapshot

• Question: Is the church-affiliated section 501(c)(3) organization exempt from the annual Form 990 filing requirement?
• Outcome: Approved
• Key authorities: IRC § 6033(a)(3)(B); Rev. Proc. 96-10

Full text (IRS public release)

Department of the Treasury
Internal Revenue Service
Tax Exempt and Government Entities
P.O. Box 2508
Cincinnati, OH 45201

Date:
02/27/2025

Employer ID number:

Person to contact:
Name:
ID number:
Telephone:

Form 990 required:
No

Release Number: 202521030
Release Date: 5/23/2025

UIL:
6033.01-00

Dear

Why you're receiving this letter

This is in response to your September 15, 2023 request to be exempt from the requirement to file Form 990,
Return of Organization Exempt from Income Tax.
Internal Revenue Code (IRC) Section 6033(a)(3)(B) and the accompanying regulations provide us discretionary
authority to decide that certain exempt organizations aren't required to file annual information returns on Form 990.
Under this discretionary authority, Revenue Procedure 96-10 explains that certain organizations affiliated with a
church or convention, or association of churches, exempt from federal income tax under IRC Section 501 (c)(3)
don't have to file Form 990. Based on the information you provided, we determined you qualify for classification as
one of these organizations. Therefore, in accordance with Rev. Proc. 96-10, you're not required to file Form 990.
We'll update our records accordingly.

What you need to know

As an organization exempt from federal income tax under IRC Section 50l(c)(3), you must fulfill other
requirements. You can find helpful information about your responsibilities as tax exempt organization in
Publication 4221-PC, Compliance Guide for 50l(c)(3) Public Charities.

Additional information

We'll make this determination letter available for public inspection after making deletions as required by IRC
Section 6110, such as the names, addresses, and other identifying details. We've enclosed Letter 437, Notice of
Intention to Disclose Rulings, and a copy of the letter that shows our proposed deletions.

• If you disagree with our proposed deletions, follow the instructions in the Letter 437 on how to notify us.
• If you agree with our deletions, you don't need to take any further action.

If you have questions, you can call the contact person shown on the first page of this letter.

Keep a copy of this letter for your records.
We sent a copy of this letter to the representative as indicated on your power of attorney.

                   Sincerely,

                   Stephen A. Martin
                   Director, Exempt Organizations
                   Rulings and Agreements

Enclosures:
Letter 437
Redacted Letter 4 715