Governmental affiliate excused from filing Form 990

Plain-English summary

A tax-exempt organization asked to be excused from filing annual Form 990 information returns. The IRS determined that the organization qualifies as a governmental unit or an affiliate of a governmental unit. Under the discretionary authority in section 6033 and Revenue Procedure 95-48, the organization is not required to file Form 990. The IRS said it would update its records accordingly. The organization remains responsible for its other obligations as a section 501(c)(9) organization.

Ruling snapshot

• Question: Is the organization exempt from the annual Form 990 filing requirement as a governmental unit or affiliate?
• Outcome: Approved
• Key authorities: IRC §§ 501(a), 501(c)(9), and 6033(a)(3)(B); Rev. Proc. 95-48

Full text (IRS public release)

Department of the Treasury
Date:
Internal Revenue Service
03/12/2025
Tax Exempt and Government Entities
Employer ID number:
PO Box 2508
Cincinnati, OH 45201
Person to contact:
Name:
ID number:
Telephone:
Release Date: 202523022
Form 990 required:
Release Date: 6/6/2025

UIL:
6033.01-00

Dear
:

Why you're receiving this letter

This is in response to your April 30, 2024 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 95-48 explains that governmental units and affiliates of these units exempt from federal income tax under IRC Section 501(a), don't have to file Form 990. Based on the information you provided, we determined you qualify for classification as a governmental unit or an affiliate of this unit. Therefore, in accordance with Rev. Proc. 95-48, 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)(9), you must fulfill other requirements. You can find helpful information about your responsibilities as tax exempt organization in Publication 4221-NC, Compliance Guide for Tax Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations).

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

Redacted Letter 4715