SECTION 1. PURPOSE

The purpose of this revenue procedure is to list a class of organizations, affiliated with a church or convention or association of churches and exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, that is not required to file an annual information return on Form 990,

Return of Organizations Exempt from Income Tax. This revenue procedure supplements Rev. Proc. 83–23, 1983–1 C.B. 687, and obsoletes Rev. Proc. 86– 23, 1986–1 C.B. 564.