Revenue Procedure 2026-28: Exemption of FIFA Foreign Participating Member Associations from Form 990 Filing

IRS GuideWire

July 24, 2026

Issue Number: Revenue Ruling 2026-28

Inside This Issue

Revenue Procedure 2026-28 relieves tax-exempt foreign participating member associations of the Fédération Internationale de Football Association (FIFA) that are competing in the 2026 FIFA World Cup from the requirement of having to file a Form 990-series annual information return or notice for tax years in which they have no gross income from sources within the United States or effectively connected with the conduct of a trade or business within the United States other than income related to participation in the 2026 FIFA World Cup.

Revenue Procedure 2026-28 will be in IRB: 2026-33, dated: August 10, 2026.

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