Church-affiliated private school is exempt from filing Form 990

Plain-English summary

A school asked to be exempt from filing Form 990. The IRS determined that it is a below-college-level educational organization with a general academic program that is affiliated with a church or operated by a religious order. It therefore qualifies for the filing exception in Treas. Reg. § 1.6033-2(g)(1)(vii). The school must still certify racial nondiscrimination every year under Rev. Proc. 75-50. Because it will not file Form 990 and Schedule E, it must make that certification annually on Form 5578.

Ruling snapshot

• Question: Is the church-affiliated private school exempt from filing Form 990?
• Outcome: Approved, with annual Form 5578 certification still required
• Key authorities: IRC §§ 170(b)(1)(A)(ii), 501(c)(3); Treas. Reg. § 1.6033-2(g)(1)(vii), (h)(2); Rev. Proc. 75-50

Full text (IRS public release)

Department of the Treasury
Internal Revenue Service
Tax Exempt and Government Entities
P.O. Box 2508
Cincinnati, OH 45201

Date:
09/05/2025

Employer ID number:

Person to contact:
Name:
ID number:
Telephone:
Form 990 required:

Release Number: 202548025
Release Date: 11/28/2025

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)(vii) provides that an educational organization (below college level)
described in Internal Revenue Code (IRC) Section 170(b)(1)(A)(ii) with a program of general academic nature
and is affiliated with a church, or operated by a religious order, isn't required to file Form 990. Treas. Reg. Section
1.6033-2(h)(2) clarifies what it means to be affiliated with a church. Based on the information you provided,
we determined you qualify for classification as one of these educational organizations. Therefore, in accordance
with Treas. Reg. Section 1.6033-2(g)(1)(vii), you're not required to file Form 990. We'll update our records
accordingly.

However, be aware that Section 4.06 of Revenue Procedure 75-50 requires private schools provide us with
annual certification of racial nondiscrimination. This is normally done on Form 990 (Schedule E), Schools.
If you don't file Form 990, you must complete Form 5578, Annual Certificate of Racial Nondiscrimination for a
Private School Exempt from Federal Income Tax, annually to certify you're complying with Rev. Proc. 75-50.

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

If you have questions, you can call the contact person shown on the first page of this letter.

Keep a copy of this letter for your records.

Sincerely,

Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

Enclosures:
Letter 4715
Letter 437

Letter 4715 (Rev. 4-2024)
Catalog Number 57710B