Church affiliated school need not file Form 990

Plain-English summary

An organization asked to be excused from filing Form 990. Based on the information it provided, the IRS classified it as a school below college level that is affiliated with a church or operated by a religious order. That classification makes it exempt from the Form 990 filing requirement under Treasury Regulation § 1.6033-2(g)(1)(vii). The letter says the school must still file Form 5578 each year to certify racial nondiscrimination because it will not make that certification on Form 990, Schedule E.

Ruling snapshot

• Question: Does the organization qualify for an exception to the Form 990 filing requirement?
• Outcome: Approved.
• Key authorities: Treas. Reg. §§ 1.6033-2(g)(1)(vii), 1.6033-2(h)(2); IRC §§ 170(b)(1)(A)(ii), 501(c)(3); Rev. Proc. 75-50.

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:

UIL: 6033.01-00
Release Number: 202639013

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)(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. 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