Qualifying private school excused from filing Form 990
Apply this to your situation
This page covers one taxpayer's ruling, issued in 2025, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.
Plain-English summary
A private school below the college level asked the IRS for an exception from filing Form 990. Based on the information submitted, the IRS determined that the school had a general academic program and was affiliated with a church or operated by a religious order within the applicable Treasury regulations. The IRS therefore approved the filing exception and said it would update its records. The school must still certify racial nondiscrimination each year under Revenue Procedure 75-50, using Form 5578 when it does not file Form 990. It also remains responsible for its other obligations as a Section 501(c)(3) organization.
Ruling snapshot
- Question: Is the qualifying private school exempt from the requirement to file Form 990?
- Outcome: Approved
- Key authorities: IRC §§ 170(b)(1)(A)(ii), 501(c)(3), and 6033; Treas. Reg. § 1.6033-2(g)(1)(vii) and (h)(2); Rev. Proc. 75-50
Full text (IRS public release)
Department of the Treasury
Internal Revenue Service
Tax Exempt and Government Entities
Date:
09/09/2025
Employer ID number:
Person to contact:
Name:
ID number:
Telephone:
Release Number: 202549017 Form 990 required:
Release Date: 12/05/2025
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 577108
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