Governmental affiliate is exempt from filing Form 990

Plain-English summary

A section 501(c)(3) organization asked the IRS to excuse it from filing the annual Form 990 information return. Section 6033(a)(3)(B) gives the IRS discretion to exempt certain organizations from that requirement. Revenue Procedure 95-48 uses that authority for governmental units and their tax-exempt affiliates. Based on the submitted information, the IRS classified the organization as a governmental unit or an affiliate of one and said it does not have to file Form 990. The organization remains responsible for the other requirements that apply to tax-exempt public charities.

Ruling snapshot

• Question: Is the organization exempt from filing Form 990 as a governmental unit or governmental affiliate?
• Outcome: Approved
• Key authorities: IRC §§ 501(a), 501(c)(3), and 6033(a)(3)(B); Rev. Proc. 95-48

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: 202630023
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

Internal Revenue Code (IRC) Section 6033(a)(3)(B) and the accompanying regulations provide us discretionary
authority to decide that certain exempt organizations aren't required to file annual information returns on Form

990. Under this discretionary authority, Revenue Procedure 95-48 explains that governmental units and
affiliates of these units exempt from federal income tax under IRC Section 501(a), aren't required to file Form
990. Based on the information you provided, we determined you qualify for classification as a governmental
unit or an affiliate of this unit. Therefore, in accordance with Rev. Proc. 95-48, 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.

Sincerely,

Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

Enclosures:
Letter 437
Letter 4715

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