Church-affiliated school is exempt from filing Form 990

Plain-English summary

A section 501(c)(3) school asked to be excused from filing the annual Form 990 information return. The IRS determined that it is an educational organization below college level with a general academic program that is affiliated with a church or operated by a religious order. Treasury Regulation section 1.6033-2(g)(1)(vii) exempts that type of school from filing Form 990, so the IRS approved the request and said it would update its records. The school must still certify racial nondiscrimination each year under Revenue Procedure 75-50. Because it will not file Form 990 and Schedule E, it must instead submit Form 5578 annually.

Ruling snapshot

• Question: Is the church-affiliated school exempt from the requirement to file Form 990?
• Outcome: Approved
• Key authorities: IRC §§ 170(b)(1)(A)(ii), 501(c)(3), and 6033; Treas. Reg. § 1.6033-2(g)(1)(vii) and (h)(2); Rev. Proc. 75-50

Full text (IRS public release)

Department of the Treasury Date:
Internal Revenue Service 04/27/2026
Tax Exempt and Government Entities Employer ID number:

Person to contact:
Name:

ID number:
Telephone:
UIL: 6033.01-00

Release Number: 202630020
Release Date: 7/24/26

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.

Sincerely,

Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

Enclosures:
Letter 437
Letter 4715

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