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PLR 20256015 Religious School Exempt From Filing Form 990
6/27/25 (4/2/25)
Dear * * *:
This is in response to your July 25, 2024 request to be exempt from the requirement to file Form 990, Return of Organization Exempt from Income Tax.
Treasury Regulation Section 1.6033-2(g)(1)(vii) provides that an educational organization (below college level) described in Internal Revenue Code (IRC) Section 170(b)(1)(A)(ii) with a program of general academic nature and is affiliated with a church, or operated by a religious order, isn't required to file Form 990. Treas. Reg. Section 1.6033-2(h)(2) clarifies what it means to be affiliated with a church. Based on the information you provided, we determined you qualify for classification as one of these educational organizations. Therefore, in accordance with Treas. Reg. Section 1.6033-2(g)(1)(vii), you're not required to file Form 990. We'll update our records accordingly.
However, be aware that Section 4.06 of Revenue Procedure 75-50 requires private schools provide us with annual certification of racial nondiscrimination. This is normally done on Form 990 (Schedule E), Schools. If you don't file Form 990, you must complete Form 5578, Annual Certificate of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax, annually to certify you're complying with Rev. Proc. 75-50.
As an organization exempt from federal income tax under IRC Section 501(c)(3), you must fulfill other requirements. You can find helpful information about your responsibilities as tax exempt organization in Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities.
We'll make this determination letter available for public inspection after making deletions as required by IRC Section 6110, such as the names, addresses, and other identifying details.,. We've enclosed Letter 437, Notice of Intention to Disclose Rulings, and a copy of the letter that shows our proposed deletions.
If you have questions, you can call the contact person shown at the top of this letter. Keep a copy of this letter for your records.
We sent a copy of this letter to the representative as indicated on your power of attorney.
Sincerely,
Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements
Enclosures:
Letter 437
Redacted Letter 4715
Proposed Transfer Constitutes Unusual Grant
Extension to Allocate GSTT Exemption Granted
IRS Pulls the Plug on Power Plant's Exempt Status
