IRS excuses a foreign-focused mission society from filing Form 990

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)

Internal Revenue Service                        Employer ID number:
Tax Exempt and Government Entities
Department of the Treasury                      Date: [illegible]
IRS
                                                Person to contact:
                                                Name:
                                                ID number:
                                                Telephone:
Release Number: 202603003                       Form 990 required:
Release Date: 1/16/2026
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
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
Redacted Letter 4715