Requesting exception from requirement to file Form 990 or Form 990-EZ

 

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 10231024-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 91-20 PDF, and Revenue Procedure 96-10 PDF.

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 95-48 PDF.

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.