Annual Exempt Organization Return: Who Must File
Every organization exempt from federal income tax under Internal Revenue Code section 501(a) must file an annual information return except: A church irs application , an interchurch organization of local units of a church, a convention or association of churches An integrated auxiliary of a church A church irs application -affiliated organization that is exclusively engaged in managing funds or maintaining retirement programs A school below college level affiliated with a church or operated by a religious order Church-affiliated mission societies if more than half of their activities are conducted in, or are directed at persons in, foreign countries An exclusively religious activity of any religious order A state institution, the income of which is excluded from gross income under section 115, A corporation described in Section 501(c)(1) that is organized under an Act of Congress, an instrumentality of the United States and is exempt...