Church-affiliated organization is not required to file Form 990 (Rev. Proc. 96-10)

Plain-English summary

Most tax-exempt organizations must file an annual Form 990 information return, but the IRS has discretionary authority under § 6033(a)(3)(B) to excuse certain organizations from that requirement. Under Revenue Procedure 96-10, organizations affiliated with a church or a convention or association of churches, and exempt under § 501(c)(3), do not have to file Form 990. Here an organization asked for that relief. Based on the information provided, the IRS determined the organization qualifies as one of these church-affiliated organizations and therefore is not required to file Form 990. The IRS said it would update its records accordingly. The organization remains a § 501(c)(3) exempt organization subject to its other compliance obligations.

Ruling snapshot

• Question: Is the church-affiliated organization relieved of the Form 990 filing requirement under the IRS's discretionary authority?
• Outcome: Approved (Form 990 filing not required)
• Key authorities: IRC § 6033(a)(3)(B); Rev. Proc. 96-10; IRC § 501(c)(3)

Full text (IRS public release)

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

                                               Person to contact:
                                               Name:
                                               ID number:
                                               Telephone:

Release Number: 202622009                      UIL: 6033.01-00
Release Date: 5/29/26

Legend:
C = Date

Dear

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

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 96-10 explains that certain organizations affiliated
with a church or convention, or association of churches, exempt from federal income tax under IRC Section 501
(c)(3) don't have to file Form 990. Based on the information you provided, we determined you qualify for
classification as one of these organizations. Therefore, in accordance with Rev. Proc. 96-10, 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