IRS Bulletin 2026-33 provides targeted filing relief related to the 2026 FIFA World Cup. Rev. Proc. 2026-28 exempts certain tax-exempt foreign FIFA member associations from Form 990-series filing requirements for qualifying tax years when their U.S. income is limited to World Cup participation.
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EXEMPT ORGANIZATIONS
Rev. Proc. 2026-28, page 175.
This revenue procedure amplifies Rev. Proc. 2011-15, 2011-3 I.R.B. 322 by relieving tax-exempt foreign participating member associations (PMAs) 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.