IRS PLR: Church Integrated Auxiliary Exempt from Form 990 Filing Requirement (I.R.C. §6033)

Jan. 20, 2026, 8:35 PM UTC

The IRS has published a private letter ruling on I.R.C. §6033 determining that a taxpayer qualifies as an integrated auxiliary of a church and is exempt from filing Form 990 under Treas. Reg. §1.6033-2. [PLR 202603010]

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