Comment on proposed reporting regulations under Internal Revenue Code (IRC) Section 6033 (December 12, 2019)


The Church Alliance submitted a comment to the Internal Revenue Service (IRS) in response to its request for comments concerning proposed regulations under IRC Section 6033.  Section 6033 imposes an information return filing requirement (IRS Form 990) on many tax-exempt organizations.  The regulations proposed would update the current regulations on such information reporting.  The explanation to the proposed regulations questions the usefulness of a Revenue Procedure that exempts certain church-related organizations from the Form 990 filing requirement.  We commented on the continued usefulness of the Revenue Procedure, and requested  that either the filing exemption in the revenue procedure be incorporated into the Section 6033 regulation, or  that the Revenue Procedure remain in full force and effect.