Ezel / IRS Rulings / 202614032
Private Letter Ruling 202614032 Released April 3, 2026 Approved Transcribed from scan

IRS excuses a governmental-unit affiliate 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

Most tax-exempt organizations must file an annual information return (Form 990)
with the IRS. This organization asked to be excused from that requirement. The
IRS has discretion under IRC Section 6033(a)(3)(B) to relieve certain exempt
organizations from filing, and Revenue Procedure 95-48 uses that discretion to
exempt governmental units and their affiliates that are tax-exempt under IRC
Section 501(a). 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. This is a routine filing-relief letter (Letter 4715) that
does not change the organization's other obligations as a tax-exempt entity.

Ruling snapshot

  • Question: Is the organization, as a governmental unit or affiliate, relieved from filing Form 990?
  • Outcome: approved (Form 990 filing requirement waived)
  • Key authorities: IRC § 6033(a)(3)(B); Rev. Proc. 95-48

Full text (IRS public release)

Department of the Treasury                       Date:
Internal Revenue Service                         [illegible]
IRS Tax Exempt and Government Entities

                                                 Person to contact:
                                                 Name:
                                                 ID number:
                                                 Telephone:

Release Number: 202614032
Release Date: 4/3/2026
UIL: 6033.01-00

Dear

We received your request to be exempt from the requirement to file Form 990, Return of Organization Exempt
from Income Tax on

What you need to know

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), aren't required 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.

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 a tax exempt organization
Publication 4221-PC. Compliance Guide for 501(c)(3) Public Charities.

We'll make this letter available for public inspection after making deletions such as the names, addresses. and
other identifying details, as required by IRC Section 6110. We're also sending you Letter 437, Notice of
Intention to Disclose Rulings and a copy of the letter as it will appear with 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.

Letter 4715 (Rev. 12-2025)
Catalog Number 57710B

If you have questions, you can contact the person listed at the top of this letter.

Sincerely,

Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

Enclosures:
Letter 437
Redacted Letter 4715

Letter 4715 (Rev. 12-2025)
Catalog Number 5771068