Church auxiliary is exempt from filing Form 990

Plain-English summary

A Section 501(c)(3) organization asked to be excused from filing the annual Form 990 information return. The IRS determined that the organization qualifies as an integrated auxiliary of a church under Treasury Regulation Section 1.6033-2(h). Integrated church auxiliaries are excepted from the Form 990 filing requirement by Treasury Regulation Section 1.6033-2(g)(1)(i), so the IRS approved the request and said it would update its records. The organization remains responsible for the other requirements that apply to tax-exempt public charities.

Ruling snapshot

• Question: Is the organization exempt from the requirement to file Form 990 as an integrated auxiliary of a church?
• Outcome: Approved
• Key authorities: IRC §§ 501(a), 501(c)(3), and 6033; Treas. Reg. § 1.6033-2(g)(1)(i) and (h)

Full text (IRS public release)

Department of the Treasury                         Date:
Internal Revenue Service                            04/21/2026
Tax Exempt and Government Entities                  Employer ID number:

                                                     Person to contact:
                                                     Name:
                                                     ID number:
                                                     Telephone:
                                                     UIL: 6033.01-00

Release Number: 202629025
Release Date: 7/17/26

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.

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