The IRS is providing tax-filing relief for certain 2026 World Cup participants. Typically, tax-exempt organizations must file Form 990, Return of Organization Exempt from Income Tax. But Revenue Procedure 2026-28 provides an exception for tax-exempt member associations of the Fédération Internationale de Football Association (FIFA) that competed in the recently concluded World Cup — generally if they have no other income from U.S. sources or connected with a U.S. business. According to the IRS, the compliance burden of filing Form 990 would be disproportionate to the value of information provided by the filings, given the temporary nature of the organizations’ U.S.-based activities.
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