IRS excuses a church's integrated auxiliary from filing Form 990

Plain-English summary

A tax-exempt organization asked the IRS to excuse it from filing the annual Form 990 information return. Treasury Regulation Section 1.6033-2(g)(1)(i) provides that an integrated auxiliary of a church is not required to file Form 990, and Section 1.6033-2(h) defines that term. Based on the information the organization submitted, the IRS determined that it qualified as an integrated auxiliary of a church. The IRS therefore approved the filing exception and said it would update its records. The organization remains responsible for its other obligations as a Section 501(c)(3) 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
• Key authorities: IRC § 501(a); § 501(c)(3); Treas. Reg. § 1.6033-2(g)(1)(i); § 1.6033-2(h)

Full text (IRS public release)

Department of the Treasury
Internal Revenue Service
Tax Exempt and Government Entities

Date: 07/22/2025

Employer ID number:

Person to contact:
Name:
ID number:
Telephone:
Fax:

Form 990 required:

Release Number: 202549024
Release Date: 12/05/2025

B = Date

UIL: 508.02-00
509.02-04

Dear

Why you're receiving this letter
This is in response to your B 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
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

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