990 Filing Exception as an Integrated Auxiliary of a Church or Convention or Association of Churches Are you affiliated with a church or convention or association of churches? If so, describe how you demonstrate affiliation by responding to each question below: a. Are you covered by a group exemption letter issued to a church or a convention or association of churches under an administrative procedure (such as Revenue Procedure 80-27)? If so, provide the corporate name of the church or a convention or association of churches and their Employer Identification Number (EIN). b. Are you operated, supervised or controlled by or in connection with a church or convention or association of churches (as defined in Treasury Regulation Section 1.509(a)-4)? If so, discuss how your organization is operated, supervised or controlled by or in connection with a church or a convention or association of churches within the meaning of the regulations. c. Do facts and circumstances show that you're affiliated with a church or a convention or association of churches? If so, discuss how each relevant factor demonstrates such affiliation. Facts and circumstances include, but are not limited to: You share common religious doctrines, principles, disciplines or practices with a church or a convention or association of churches according to your corporate charter, trust instrument, articles of association, constitution, bylaws or similar document. A church or convention or association of churches has the authority to control the appointment or removal of at least one of your officers or directors. Your corporate name shows an institutional relationship with a church or a convention or association of churches. You report your financial and general operations to a church or convention or association of churches at least annually. You and the church or convention or association of churches have an institutional relationship that is affirmed by the church or convention or association of churches, or a designee thereof. If you were to dissolve, your assets are required to be distributed to a church or a convention or association of churches or to an affiliate, within the meaning of Treas. Reg. Section 1.6033-2(h). If these factors don't describe your church affiliation, state any other facts and circumstances that demonstrate your affiliation. Send copies of documents that support your position. So that we can determine if you meet the internal support requirements for Form 990 filing exception as an integrated auxiliary: a. Describe if you offer admissions, goods, services or facilities for sale, other than on an incidental basis, to the general public (except goods, services or facilities sold at a nominal charge or for an insubstantial portion of the cost). b. Describe your sources of financial support and indicate if you normally receive more than 50% from a combination of: Governmental sources Public solicitation of contributions Receipts from the sale of admissions, goods, performance of services or furnishing of facilities in activities that are not unrelated trades or businesses You may, but are not required to, send us financial information showing your revenue sources (for example, grants or contributions from the public). More information See the complete list of Applying for Exemption/Miscellaneous Determination Sample Questions by topic.
