IRS Exempt Organization Form 990 Filing Exemption Determination 202616006

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IRS logo

Department of the Treasury Internal Revenue Service Tax Exempt and Government Entities

Date:

01/23/2026

Employer ID number:

Person to contact:

Name:

ID number:

Telephone:

UIL: 6033.01-00

Release Number: 202616006

Release Date: 4/17/26

Dear :

We received your request to be exempt from the requirement to file Form 990, Return of Organization Exempt from Income Tax on

What you need to know

Internal Revenue Code (IRC) Section 6033(a)(3)(B) and the accompanying regulations provide us discretionary authority to decide that certain exempt organizations aren't required to file annual information returns on Form 990. Under this discretionary authority, Revenue Procedure 95-48 explains that governmental units and affiliates of these units exempt from federal income tax under IRC Section 501(a), aren't required to file Form 990. Based on the information you provided, we determined you qualify for classification as a governmental unit or an affiliate of this unit. Therefore, in accordance with Rev. Proc. 95-48, you're not required to file Form 990. We'll update our records accordingly.

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 a tax exempt organization in Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities.

We'll make this letter available for public inspection after making deletions such as the names, addresses, and other identifying details, as required by IRC Section 6110. We're also sending you Letter 437, Notice of Intention to Disclose Rulings and a copy of the letter as it will appear with our proposed deletions.

• If you disagree with our proposed deletions, follow the instructions in the Letter 437 on how to notify us.
• If you agree with our deletions, you don't need to take any further action.

If you have questions, you can contact the person listed at the top of this letter.

Sincerely,

Stephen A. Martin

Director, Exempt Organizations

Rulings and Agreements

Enclosures:

Letter 437

Redacted Letter 4715