Church auxiliary is excused from filing Form 990

Plain-English summary

An IRC § 501(c)(3) organization asked to be exempt from the annual Form 990 filing requirement. Based on the information submitted, the IRS classified it as an integrated auxiliary of a church under Treas. Reg. § 1.6033-2(h). Integrated auxiliaries of churches are not required to file Form 990 under Treas. Reg. § 1.6033-2(g)(1)(i). The IRS therefore approved the request and stated that it would update its records. The organization remains responsible for its other obligations 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, the organization is not required to file Form 990
• Key authorities: IRC §§ 501(a), 501(c)(3), 6033; Treas. Reg. § 1.6033-2(g), (h)

Full text (IRS public release)

Department of the Treasury
Date:
Internal Revenue Service
05/23/2025
Tax Exempt and Government Entities
IRS PO Box 2508
Cincinnati, OH 45201

Employer ID number: [redacted]
Person to contact:
Name: [redacted]
ID number: [redacted]
Telephone: [redacted]
Form 990 required: [redacted]

Release Number: 202533013

Release Date: 8/15/2025
UIL:

6033.01-00

Dear [redacted]:
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