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.
Source officielle (s’ouvre dans un nouvel onglet)
Note de provenance et de vérification for Internal Revenue Service (irs.gov), Annual exempt organization return: who must file
Note sur la fiabilité. Opened the live IRS page.
Notes. Whether each Watchtower US entity relies on this exemption was not checked; state only the general rule.
Date de consultation. 19 septembre 2026 · Identifiant de la source. src-irs-2026-0000-annual-return-who-must-file