IRS relieves a church-affiliated mission society from filing Form 990

Plain-English summary

A tax-exempt organization asked the IRS to be excused from filing the annual Form 990 information return. A Treasury regulation, Section 1.6033-2(g)(1)(iv), exempts a "mission society" from that filing requirement if the society is sponsored by or affiliated with one or more churches and conducts more than half of its activities in and directed at persons in foreign countries. The IRS reviewed the organization's information, found it fit that description, and determined it is not required to file Form 990. The letter reminds the group that it still has other obligations as a 501(c)(3) public charity. This matters because it removes a recurring annual filing burden for qualifying church-based foreign mission organizations.

Ruling snapshot

• Question: Is the organization, as a church-affiliated foreign mission society, exempt from the Form 990 filing requirement?
• Outcome: Approved
• Key authorities: Treas. Reg. § 1.6033-2(g)(1)(iv); IRC § 501(a); § 501(c)(3); § 6033

Full text (IRS public release)

Department of the Treasury
Internal Revenue Service
Date: 08/08/2025

Employer ID number:

Tax Exempt and Government Entities

Person to contact:
Name:
ID number:
Telephone:

Release Number: 202551049
Release Date: 12/19/2025

Form 990 required:

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)(iv) provides that a mission society exempt from taxation under Internal Revenue Code (IRC) Section 501(a), and sponsored by, or affiliated with, one or more churches or church denominations that has more than one-half of the activities of such society conducted in and directed at persons in foreign countries, isn't required to file Form 990. Based on the information you provided, we determined you're such a mission society. Therefore, in accordance with the above regulation, 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.

Sincerely,

Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

Enclosures:
Letter 437

Redacted Letter 4715