Ezel / IRS Rulings / 202626016
Determination Letter 202626016 Released June 26, 2026 Approved Transcribed from scan

IRS confirms a church-affiliated mission society need not 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 a yearly information return (Form 990) with the IRS. A group asked to be excused from that requirement because it is a mission society. This letter is the IRS's favorable determination. Under Treasury Regulation § 1.6033-2(g)(1)(iv), a mission society that is exempt under IRC § 501(a), is sponsored by or affiliated with one or more churches or church denominations, and conducts more than half of its activities in or directed at people in foreign countries does not have to file Form 990. Based on the information the group provided, the IRS determined it is such a mission society and excused it from filing. The organization stays a § 501(c)(3) tax-exempt entity and must still meet its other compliance obligations.

Ruling snapshot

  • Question: Is a church-affiliated mission society that focuses on foreign countries required to file Form 990?
  • Outcome: Approved (relieved from the Form 990 filing requirement).
  • Key authorities: Treas. Reg. § 1.6033-2(g)(1)(iv); IRC §§ 501(a), 501(c)(3), 6033.

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: 202626016
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)(iv) provides that a mission society exempt from taxation under Internal Revenue Code (IRC) Section 501(a), and sponsored by, or affiliated with, one or more churches or church denominations that have more than one-half of the activities of such society conducted in or directed at persons in foreign countries, isn't required to file Form 990. Based on the information you provided, we determined you're identified as a mission society. Therefore, in accordance with the above regulation, 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