EO Not Required to File Form 990

If you determine a non-filer was in fact not required to file a Form 990, or files Form 990-N:

Prepare Form 2363-A to change the Form 990 filing requirement. This prevents an accidental auto-revocation.

You can close the examination as an NMF account. Use a dummy return or a filed Form 990-N in Exhibit 4.70.14-39, EO Form 4844 Sample.

Organizations not required to file a Form 990 include:

Subordinate organizations under a group ruling included in a group return.

Churches, their integrated auxiliaries, and conventions or associations of churches. Rev. Proc. 96-10.

Certain IRC 527 political organizations. Rev. Rul. 2003-49.

Governmental units and affiliates of governmental units. Treas. Reg. 1.6033-2(g)(1) as supplemented by Rev. Proc. 95-48.

Any domestic, foreign and U.S. possession organization with annual gross receipts normally not more than $50,000 ($25,000 for tax years beginning prior to 2010). Such organizations must file Form 990-N if it chooses not to file Form 990 or 990-EZ. Rev. Proc. 2011-15.