Ezel / IRS Rulings / 202621015
Determination Letter 202621015 Released May 22, 2026 Approved Transcribed from scan

Church integrated auxiliary is not required to file 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 Form 990 information return, but there are exceptions. One exception covers an "integrated auxiliary of a church," a church-affiliated organization that meets a specific regulatory definition. Here an organization asked the IRS to be relieved of the Form 990 filing requirement on that basis. Based on the information provided, the IRS determined the organization qualifies as an integrated auxiliary of a church under Treasury Regulation § 1.6033-2(h) and therefore is not required to file Form 990 under § 1.6033-2(g)(1)(i). The IRS said it would update its records accordingly. The organization remains a § 501(c)(3) exempt organization and must still meet its other compliance obligations.

Ruling snapshot

  • Question: Does the organization qualify as an integrated auxiliary of a church that is not required to file Form 990?
  • Outcome: Approved (Form 990 filing not required)
  • Key authorities: Treas. Reg. § 1.6033-2(g)(1)(i); Treas. Reg. § 1.6033-2(h); IRC §§ 501(a), 501(c)(3), 6033

Full text (IRS public release)

Department of the Treasury                    Date: 02/23/2026
Internal Revenue Service
IRS Tax Exempt and Government Entities         Employer ID number:

                                               Person to contact:
                                               Name:
                                               ID number:
                                               Telephone:

UIL: 6033.01-00
Release Number: 202621015
Release Date: 5/22/26

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

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.

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.
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