IRS Published Taxpayer Determination Letter 202627023

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
LYA
IRS

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

Date:
04/10/2026

Employer ID number:

Person to contact:

Name:

ID number:

Telephone:

UIL:

6033.01-00

Release Number: 202627023
Release Date: 7/2/26

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

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.

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If you have questions, you can contact the person listed at the top of this letter.
Sincerely,
Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements

Enclosures:
Letter 437
Letter 4715

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