Ezel / IRS Rulings / 202601016
Private Letter Ruling 202601016 Released January 2, 2026 Approved Transcribed from scan

Organization determined to be an integrated auxiliary of a church and therefore not required to file Form 990

Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
Transcribed from a scanned original: the IRS released this determination as an image-only PDF. The full text below is a machine transcription, proofread against the scan. Check the original PDF before quoting exact language.
View official IRS release (PDF)

Plain-English summary

A tax-exempt organization asked the IRS to be excused from filing Form
990, the annual information return that most exempt organizations must
file. The IRS determined that the organization qualifies as an
"integrated auxiliary of a church." Under the regulations, an integrated
auxiliary of a church that is exempt under Code section 501(a) does not
have to file Form 990. So the IRS agreed the organization is not required
to file and said it would update its records. The letter reminds the
organization that it still has other obligations as a section 501(c)(3)
entity. This kind of determination matters to church-affiliated groups
(such as seminaries, mission agencies, or church-run charities) that want
to confirm they fall within the church filing exemption.

Ruling snapshot

  • Question: Does the organization qualify as an integrated auxiliary of a church, exempting it from filing Form 990?
  • Outcome: Approved (not required to file Form 990)
  • Key authorities: Treas. Reg. § 1.6033-2(g)(1)(i); Treas. Reg. § 1.6033-2(h); IRC § 501(a), (c)(3)

Full text (IRS public release)

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

Date: 10/7/2025
Employer ID number:
Person to contact:
Name:
ID number:
Telephone:
Form 990 required:

Release Number: 202601016
Release Date: 1/2/2026
B = Date
UIL: 6033.01-00

Dear [redacted]

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 577108