Federal Tax Day - Current, L.10, Code Sec. 6033: Organization Not Required to File Form 990 (LTR 202624009), (Jun 15, 2026)

An organization was not required to file Form 990, Return of Organization Exempt from Income Tax. The taxpayer qualified as an integrated auxiliary of a church exempt from taxation under Code Sec. 501(a). Under Reg. §1.6033-2(g)(1)(i), an integrated auxiliary of a church is not required to file Form 990. Therefore, the taxpayer was not required to file Form 990.

IRS Letter Ruling 202624009