SECTION 1. PURPOSE

This revenue procedure specifies two additional classes of organizations that are not required to file annual information returns on Form 990, Return of Organization Exempt From Income Tax. As described in section 4, these two classes of organizations are: (1) governmental units, and (2) affiliates of governmental units that are exempt from federal income tax under section 501(a) of the Internal Revenue Code. This revenue procedure supplements Rev. Proc. 83–23, 1983–1 C.B. 687.