Ezel / IRS Rulings / 202620007
Determination Letter 202620007 Released May 15, 2026 Approved Transcribed from scan

Governmental affiliate excused 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

A tax-exempt organization asked the IRS to be excused from filing Form 990,
the annual information return. The IRS agreed. Under IRC § 6033(a)(3)(B), the
IRS has discretion to relieve certain exempt organizations of the annual
filing duty, and Revenue Procedure 95-48 extends that relief to governmental
units and their affiliates. The IRS determined this organization qualifies as
a governmental unit or an affiliate of one, so it does not have to file Form
990. It remains exempt under § 501(c)(3) and still has its other obligations.
This is the government-affiliate counterpart to the church integrated-auxiliary
filing relief: entities tied to a governmental unit avoid the annual return
that ordinary charities must file.

Ruling snapshot

  • Question: Does the organization qualify as a governmental unit or affiliate, exempting it from filing Form 990?
  • Outcome: approved
  • Key authorities: IRC § 6033(a)(3)(B); IRC § 501(a) and § 501(c)(3); Rev. Proc. 95-48

Full text (IRS public release)

Department of the Treasury Date:
Internal Revenue Service 02/20/2026
IRS Tax Exempt and Government Entities Employer ID number:

Person to contact:
Name:

ID number:
Telephone:

UIL: 6033.01-00
Release Number: 202620007

Release Date: 5/15/26

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 in
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 57710B