IRS excuses a governmental-unit affiliate 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 information return. Section 6033(a)(3)(B) gives the IRS discretion to excuse certain exempt organizations from that filing, and Revenue Procedure 95-48 uses that discretion to exempt governmental units and their affiliates. Based on the information the organization provided, the IRS determined it qualifies as a governmental unit or an affiliate of one, so under Rev. Proc. 95-48 it does not have to file Form 990. The IRS said it would update its records accordingly. 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 governmental unit or affiliate under Rev. Proc. 95-48?
• Outcome: Approved (filing relief granted)
• Key authorities: IRC § 6033(a)(3)(B); Rev. Proc. 95-48; IRC § 501(a), (c)(3)

Full text (IRS public release)

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

                                                Person to contact:
                                                Name:
                                                ID number:
                                                Telephone:
Release Number: 202604003                       Form 990 required:
Release Date: 1/23/2026
                                                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.

Internal Revenue Code (IRC) Section 6033(a)(3)(B) and the accompanying regulations provide us discretionary
authority to decide that certain exempt organizations aren't required to file annual information returns on Form 990.
Under this discretionary authority, Revenue Procedure 95-48 explains that governmental units and affiliates of
these units exempt from federal income tax under IRC Section 501(a), don't have to file Form 990. Based on the
information you provided, we determined you qualify for classification as a governmental unit or an affiliate of
this unit. Therefore, in accordance with Rev. Proc. 95-48, 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