SECTION 2. BACKGROUND

.01 Section 6033(a)(1) of the Internal Revenue Code states that, with certain exceptions, every organization exempt from taxation under section 501(a) shall file an annual information return.

.02 Section 6033(a)(2)(B) of the Code provides that the Secretary may relieve any organization from the requirement to file a return if the Secretary determines that such filing is not necessary to the efficient administration of the internal revenue laws. Section 1.6033–2(g)(6) of the Income Tax Regulations delegates this authority to the Commissioner.

.03 Rev. Proc. 83–23, 1983–1 C.B. 687, lists certain classes or groups of organizations described in section 501(c) of the Code and exempt from tax under section 501(a) that are not required to file an annual information return on Form 990. The list of organizations that are not required to file an annual information return includes, for tax years ending on or after Decem

February 10, 2003 448 2003–6 I.R.B.

scribed in section 4.01, the organization is required to file the annual information return for the year in which it first ceased to qualify for relief under this procedure and for all subsequent years in which the organization does not qualify.