Church-affiliated organization need not file Form 990

Plain-English summary

An organization asked the IRS to excuse it from filing annual Form 990 returns. The IRS said its information qualified it as a church-affiliated organization covered by Revenue Procedure 96-10. Under the IRS's discretionary authority in IRC § 6033(a)(3)(B), the organization does not have to file Form 990. The IRS said it would update its records accordingly.

Ruling snapshot

• Question: Does this church-affiliated exempt organization have to file annual Form 990 returns?
• Outcome: Approved; the IRS relieved it of the Form 990 filing requirement.
• Key authorities: IRC §§ 501(c)(3), 6033(a)(3)(B); Rev. Proc. 96-10.

Full text (IRS public release)

Department of the Treasury Date:
Internal Revenue Service 07/08/2026
IRS Tax Exempt and Government Entities Employer ID number:

Person to contact:
Name:

ID number:
Telephone:
UIL: 6033.01-00

Release Number: 202640014
Release Date: 10/2/26

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 96-10 explains that certain organizations affiliated
     with a church or convention, or association of churches, exempt from federal income tax under IRC Section 501 (c)(3) don't have to file Form 990. Based on the information you provided, we determined you qualify for classification as one of these organizations. Therefore, in accordance with Rev. Proc. 96-10, you're not required to file Form 990. We'll update our records accordingly.

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