Ezel / IRS Rulings / 202628018
Determination Letter 202628018 Released July 10, 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

A tax-exempt organization asked the IRS to be excused from filing Form 990,
the annual information return most exempt organizations must file. The IRS
determined that the organization qualifies as an "integrated auxiliary of a
church," a type of church-affiliated entity defined in Treasury Regulation
1.6033-2(h). Under Treas. Reg. 1.6033-2(g)(1)(i), integrated auxiliaries get
the same filing break that churches themselves receive: they do not have to
file Form 990. The IRS said it would update its records accordingly. The
organization remains exempt under IRC Section 501(c)(3) and still has to meet
its other obligations as a public charity. This matters because church-linked
organizations that clear the integrated-auxiliary test avoid an annual filing
burden that other charities carry.

Ruling snapshot

  • Question: Must the organization file Form 990, or does it qualify as 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) and § 501(c)(3); 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: 04/14/2026

Employer ID number:

Person to contact:
Name:
ID number:
Telephone:

Release Number: 202628018
UIL: 6033.01-00
Release Date: 7/10/26

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