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 (Form 1023 or 1024 PDF, or 1024-A PDF). 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 PDF, Request for Miscellaneous Determination, and pay the required user fee payment.