IRS confirms a church's integrated auxiliary need not file Form 990

Plain-English summary

A church-affiliated organization asked the IRS to confirm it does not have to
file Form 990, the annual information return most tax-exempt organizations must
submit. Under Treasury Regulation 1.6033-2(g)(1)(i), an "integrated auxiliary of
a church" that is exempt from tax under section 501(a) is not required to file
Form 990. The IRS reviewed the information provided, determined the organization
qualifies as an integrated auxiliary of a church, and confirmed it need not file
the return. The letter reminds the organization that it still must meet its other
obligations as a section 501(c)(3) public charity.

Ruling snapshot

• Question: Does the organization qualify as an integrated auxiliary of a church that is relieved of the Form 990 filing requirement?
• Outcome: Approved (filing exemption confirmed)
• Key authorities: Treas. Reg. § 1.6033-2(g)(1)(i); Treas. Reg. § 1.6033-2(h); IRC § 501(a)

Full text (IRS public release)

Department of the Treasury Date:
Internal Revenue Service 04/20/2026
IRS Tax Exempt and Government Entities Employer ID number:

Person to contact:
Name:

ID number:
Telephone:
UIL: 6033.01-00
Release Number: 202629024
Release Date: 7/17/26

Dear

We received your request to be exempt from the requirement to file Form 990, Return of Organization Exempt
from Income Tax on

What you need to know

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.

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.

We'll make this letter available for public inspection after making deletions such as the names, addresses, and
other identifying details, as required by IRC Section 6110. We're also sending you Letter 437, Notice of
Intention to Disclose Rulings and a copy of the letter as it will appear with 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.

Letter 4715 (Rev. 12-2025)
Catalog Number 57710B

If you have questions, you can contact the person listed at the top of this letter.
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
Letter 4715

Letter 4715 (Rev. 12-2025)
Catalog Number 577108