Ezel / IRS Rulings / 202602004
Private Letter Ruling 202602004 Released January 9, 2026 Approved Transcribed from scan

IRS excuses a foreign-focused mission society from filing 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

An organization exempt under IRC Section 501(c)(3) asked the IRS to be relieved of the requirement to file the annual Form 990. Treasury Regulation Section 1.6033-2(g)(1)(iv) provides that a mission society exempt under IRC Section 501(a), sponsored by or affiliated with one or more churches or church denominations, that conducts more than half of its activities in and directed at persons in foreign countries, does not have to file Form 990. Based on the information provided, the IRS determined the organization is such a mission society and so is not required to file. This is a short determination letter (enclosing Letter 4715) that applies only to this organization.

Ruling snapshot

  • Question: Does the organization qualify for relief from filing Form 990 as a foreign-focused church mission society?
  • Outcome: Approved (filing relief granted)
  • Key authorities: Treas. Reg. § 1.6033-2(g)(1)(iv); IRC § 6033; § 501(a), (c)(3)

Full text (IRS public release)

Department of the Treasury                     Date:
Internal Revenue Service                        10/16/2025
IRS Tax Exempt and Government Entities          Employer ID number:

                                                Person to contact:
                                                Name:
                                                ID number:
                                                Telephone:
Release Number: 202602004                       Form 990 required:
Release Date: 1/9/2026
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
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 437

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