Ezel / IRS Rulings / 202626010
Determination Letter 202626010 Released June 26, 2026 Approved Transcribed from scan

IRS confirms a church-affiliated school need not file Form 990, but must still certify nondiscrimination

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 below-college-level school affiliated with a church asked to be excused from filing the yearly Form 990 information return. This letter is the IRS's favorable determination. Under Treasury Regulation § 1.6033-2(g)(1)(vii), an educational organization below college level (described in IRC § 170(b)(1)(A)(ii)) that has a general academic program and is affiliated with a church or run by a religious order does not have to file Form 990. The IRS determined the school qualifies and excused it from filing. There is one catch: private schools must still certify each year that they do not racially discriminate. That certification is normally part of Form 990 (Schedule E), so a school that skips Form 990 must instead file Form 5578 every year under Revenue Procedure 75-50. The school remains a § 501(c)(3) tax-exempt entity with its other obligations intact.

Ruling snapshot

  • Question: Is a church-affiliated school below college level required to file Form 990?
  • Outcome: Approved (relieved from Form 990, but must file Form 5578 annually to certify racial nondiscrimination).
  • Key authorities: Treas. Reg. § 1.6033-2(g)(1)(vii); Treas. Reg. § 1.6033-2(h)(2); IRC § 170(b)(1)(A)(ii); Rev. Proc. 75-50.

Full text (IRS public release)

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

Date: 04/01/2026

Employer ID number:

Person to contact:
Name:
ID number:
Telephone:

UIL: 6033.01-00
Release Number: 202626010
Release Date: 6/26/26

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)(vii) provides that an educational organization below college level described in Internal Revenue Code (IRC) Section 170(b)(1)(A)(ii) with a program of general academic nature and is affiliated with a church, or operated by a religious order, isn't required to file Form 990. Treas. Reg. Section 1.6033-2(h)(2) clarifies what it means to be affiliated with a church. Based on the information you provided, we determined you qualify for classification as one of these educational organizations. Therefore, in accordance with Treas. Reg. Section 1.6033-2(g)(1)(vii), you're not required to file Form 990. We'll update our records accordingly.

However, be aware that Section 4.06 of Revenue Procedure 75-50 requires private schools provide us with annual certification of racial nondiscrimination. This is normally done on Form 990, Schedule E, Schools. If you don't file Form 990, you must complete Form 5578, Annual Certificate of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax, annually to certify you're complying with Rev. Proc. 75-50.

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.
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

Enclosures:
Letter 437
Redacted Letter 4715

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