Church auxiliary need not file Form 990

Plain-English summary

An organization asked the IRS for an exception to the Form 990 filing requirement. Based on the information it supplied, the IRS classified it as an integrated auxiliary of a church. Under Treasury Regulation § 1.6033-2(g)(1)(i), that classification means the organization does not have to file Form 990. The IRS said it would update its records and reminded the organization that other requirements for organizations exempt under IRC § 501(c)(3) still apply.

Ruling snapshot

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

Full text (IRS public release)

Department of the Treasury Date:
Internal Revenue Service 06/30/2026
Tax Exempt and Government Entities Employer ID number:

IRS

Person to contact:
Name:

ID number:
Telephone:

Release Number: 202639007 UIL: 6033.01-00

Release Date: 9/25/26

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
Letter 4715

Letter 4716 (Rev. 12-2025)
Catalog Number 57710B