Your organization may request a determination that it is not required to file an annual exempt organization return when it applies for exemption by providing the information requested by the application form (Forms 1023, 1024-A; or 1024). If you believe your organization should be exempted from filing Form 990 or Form 990-EZ because it is affiliated with one or more churches, please review Treasury Regulations section 1.6033-2(g) and (h), Revenue Procedure 91-20PDF, and Revenue Procedure 96-10PDF. If you believe your organization should be exempted from filing Form 990 or Form 990-EZ because it is affiliated with a governmental unit, please review Revenue Procedure 95-48PDF. If you don't request this determination when you initially apply for tax-exempt status, or a change is made after tax-exempt status is granted, you may request a ruling or determination letter on your filing requirement. To do this, complete Form 8940, Request for Miscellaneous Determination, and pay the required user fee payment.