IRS Published Taxpayer Determination Letter 202640014

Private letter rulings and published taxpayer determination letters. Native document type is retained separately; a determination letter is not labeled a private letter ruling. These taxpayer-specific releases cannot be used or cited as precedent under 26 USC 6110(k)(3); applicability and current legal force are not independently certified. Keep repeated UILC subjects attached to one actual numbered document. Native kind: determination letter; this is not a private letter ruling.

1
AVA
IRS

Department of the Treasury
Internal Revenue Service
Tax Exempt and Government Entities

Date:

07/08/2026

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

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