Church auxiliary does not have to file Form 990

Plain-English summary

An organization asked the IRS to determine whether it was exempt from filing Form 990. The IRS determined that the organization qualified as an integrated auxiliary of a church exempt from taxation under IRC Section 501(a). It therefore was not required to file Form 990 under Treas. Reg. Section 1.6033-2(g)(1)(i). The organization remains subject to other requirements that apply to organizations exempt from federal income tax under IRC Section 501(c)(3).

Ruling snapshot

• Question: Is the organization exempt from the requirement to file Form 990?
• Outcome: Approved
• Key authorities: IRC §§ 501(a), 501(c)(3), 6110; Treas. Reg. § 1.6033-2(g)(1)(i), (h)

Full text (IRS public release)

Department of the Treasury Date:
Internal Revenue Service 05/18/2026
IRS Tax Exempt and Government Entities Employer ID number:

Person to contact:
Name:

ID number:

Telephone:
Release Number: 202633012 UILC: 6033.01-00

Release Date: 8/14/26

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
Letter 4715

Letter 4715 (Rev. 12-2025)
Catalog Number 577108