# Exempt Organizations Not Required To File Annual Returns: Integrated Auxiliaries of Churches
> **Treasury** · Final regulations. · Published 1995-12-20 · Effective 1995-12-20 · 60 FR 65550
## Document
- **Document number:** 95-30839
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 60 FR 65550
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-12-20
- **Effective date:** 1995-12-20
- **Treasury docket:** TD 8640
## Abstract

This document contains final regulations that exempt certain integrated auxiliaries of churches from filing information returns. These regulations incorporate the rules of Rev. Proc. 86-23 (1986-1 C.B. 564), into the regulations defining integrated auxiliary for purposes of determining what entities must file information returns. The new definition focuses on the sources of an organization's financial support in addition to the nature of the organization's activities.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/12/20/95-30839/exempt-organizations-not-required-to-file-annual-returns-integrated-auxiliaries-of-churches)
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