Church auxiliary excused from filing Form 990

Plain-English summary

A tax-exempt organization asked to be excused from filing annual Form 990 returns. The IRS determined from the submitted information that the organization qualified as an integrated auxiliary of a church. Under the regulations implementing IRC § 6033, an integrated auxiliary of a church that is exempt under § 501(a) does not have to file Form 990. The IRS approved the request and said it would update its records.

Ruling snapshot

• Question: Is the organization exempt from the requirement to file Form 990 as an integrated auxiliary of a church?
• Outcome: Approved, the organization is not required to file Form 990
• Key authorities: IRC §§ 501(a), 501(c)(3), 6033; Treas. Reg. §§ 1.6033-2(g)(1)(i), 1.6033-2(h)

Full text (IRS public release)

Department of the Treasury
Date:
Internal Revenue Service
05/05/2025
IRS Tax Exempt and Government Entities
Employer ID number:
PO Box 2508
Cincinnati, OH 45201
Person to contact:
Name:
ID number:
Telephone:
Form 990 required:

Release Number: 202531015
Release Date: 8/1/2025

UIL:
6033.01-00

Dear
:

Why you're receiving this letter

This is in response to your
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 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.

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 4715