Internal Revenue Service (irs.gov), “Annual exempt organization return: who must file”
“A church, an interchurch organization of local units of a church, a convention or association of churches … An integrated auxiliary of a church [are not required to file an annual return]”
Explains why US religious corporations generally file no public Form 990, unlike UK charities which must file accounts with the Charity Commission.
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Hinweis zu Herkunft und Überprüfung for Internal Revenue Service (irs.gov), Annual exempt organization return: who must file
Hinweis zur Vertrauensangabe. Opened the live IRS page.
Notes. Whether each Watchtower US entity relies on this exemption was not checked; state only the general rule.
Abgerufen. 19. September 2026 · Quellenkennung. src-irs-2026-0000-annual-return-who-must-file