Church auxiliary is exempt from filing Form 990

Plain-English summary

An organization exempt under Section 501(c)(3) asked to be excused from filing Form 990. Treasury regulations exempt an integrated auxiliary of a church from that annual return requirement. Based on the information submitted, the IRS determined that the organization qualified as an integrated auxiliary of a church. The IRS therefore approved the request and said it would update its records to show that Form 990 is not required. The letter cautions that the organization must still meet its other responsibilities as a tax-exempt public charity.

Ruling snapshot

• Question: Does the organization qualify as an integrated auxiliary of a church that is exempt from filing Form 990?
• Outcome: approved
• Key authorities: IRC § 501(a), (c)(3); Treas. Reg. § 1.6033-2(g)(1)(i), (h)

Full text (IRS public release)

Department of the Treasury
Internal Revenue Service
Tax Exempt and Government Entities

Date: 10/02/2025
Employer ID number:

Person to contact:
Name:

Release Number: 202552026
Release Date: 12/26/2025

ID number:

Telephone:

Form 990 required:
No

UIL:
6033.01-00

Dear

Why you're receiving this letter
This is in response to your Date request to be exempt from the requirement to file Form 990,
Return of Organization Exempt from Income Tax.

Treasury Regulation Section 1.6033-2(g)(1)(i) provides that an integrated auxiliary of a church
exempt from taxation under Internal Revenue Code (IRC) Section 501(a) isn't required to file
Form 990. The term "integrated auxiliary of a church" is defined in Treas. Reg. Section
1.6033-2(h). Based on the information you provided, we determined you qualify for
classification as an integrated auxiliary of a church. Therefore, in accordance with Treas. Reg.
Section 1.6033-2(g)(1)(i), 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 501(c)(3), you must
fulfill other requirements. You can find helpful information about your responsibilities as a tax
exempt organization in Publication 4221-PC, Compliance Guide for 501(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 at the top of this letter. Keep a
copy of this letter for your records.

Sincerely,

Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

Enclosures:
Letter 437
Letter 4715