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.
Fonte oficial (abre em nova aba)
Nota de procedência e verificação for Internal Revenue Service (irs.gov), Annual exempt organization return: who must file
Nota de confiança. Opened the live IRS page.
Notes. Whether each Watchtower US entity relies on this exemption was not checked; state only the general rule.
Consultado em. 19 de setembro de 2026 · Identificador da fonte. src-irs-2026-0000-annual-return-who-must-file