IRS PLR: Church-Affiliated Educational Organization Exempt from Form 990 Filing Requirements (I.R.C. §6033)

Jan. 20, 2026, 8:31 PM UTC

The IRS has published a private letter ruling on I.R.C. §6033 and Treas. Reg. §1.6033 granting exemption from Form 990 filing requirements to an educational organization below college level that is affiliated with a church, though the organization must still submit annual racial nondiscrimination certification via Form 5578. [PLR 202603009]

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