Ezel / IRS Rulings / 202624009
Determination Letter 202624009 Released June 12, 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

An exempt organization asked the IRS to be excused from filing Form 990, the
annual information return most tax-exempt organizations must submit. The IRS
determined the organization qualifies as an "integrated auxiliary of a
church," a category of church-affiliated entity defined in the Treasury
Regulations. Under Treas. Reg. § 1.6033-2(g)(1)(i), an integrated auxiliary
that is exempt under IRC § 501(a) does not have to file Form 990, the same
break churches receive. The IRS granted the request and said it will update
its records. This matters because a church-linked organization that clears
the integrated-auxiliary test drops an annual federal filing obligation that
other charities carry.

Ruling snapshot

  • Question: Must the organization file Form 990, or is it an integrated auxiliary of a church that is exempt from filing?
  • Outcome: Approved (not required to file Form 990)
  • Key authorities: IRC § 6033; IRC § 501(a); Treas. Reg. § 1.6033-2(g)(1)(i) and § 1.6033-2(h)

Full text (IRS public release)

Department of the Treasury
Internal Revenue Service
IRS Tax Exempt and Government Entities

Date: 03/17/2026

Employer ID number:

Person to contact:
Name:
ID number:
Telephone:

UIL: 6033.01-00

Release Number: 202624009
Release Date: 6/12/26

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.

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.

We sent a copy of this letter to the representative as indicated on your power of attorney.

Sincerely,

Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

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