Ezel / IRS Rulings / 202602006
Private Letter Ruling 202602006 Released January 9, 2026 Approved Transcribed from scan

IRS excuses a church's integrated auxiliary 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 information return. Treasury Regulation Section 1.6033-2(g)(1)(i) provides that an integrated auxiliary of a church that is exempt under IRC Section 501(a) does not have to file Form 990, and Treas. Reg. Section 1.6033-2(h) defines "integrated auxiliary of a church." Based on the information provided, the IRS determined the organization qualifies as an integrated auxiliary of a church and so is not required to file Form 990. 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 an integrated auxiliary of a church?
  • Outcome: Approved (filing relief granted)
  • Key authorities: Treas. Reg. § 1.6033-2(g)(1)(i), (h); IRC § 6033; § 501(a), (c)(3)

Full text (IRS public release)

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

                                                Person to contact:
                                                Name:
                                                ID number:
                                                Telephone:
Release Number: 202602006                       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 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)(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
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.

We sent a copy of this letter to the representative as indicated on your power of attorney.

Sincerely,

Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

Enclosures:
Letter 437
Letter 4715