FIFA World Cup Groups Granted IRS Tax Form Exemptions

WHO:

Bloomberg Law News - International football member associations that had teams play in the FIFA World Cup.

WHAT:

Accounting Today - The IRS released Revenue Procedure 2026-28 allowing tax-exempt foreign participating member associations of FIFA that competed in the 2026 FIFA World Cup to avoid filing a Form 990 return if they have no gross income from U.S. sources other than income related to the World Cup.

Accounting Today - The revenue procedure states that such member associations are not expected to have recurring income from U.S. sources due to the time-limited nature of the FIFA World Cup 2026.

Bloomberg Law News - The IRS issued Revenue Procedure 2026-28 providing relief to tax-exempt member associations from filing the Form 990 annual return for nonprofit groups.

news.bloombergtax.com - The exception applies only to associations that had no gross income from sources within the US other than income related to the World Cup.

WHERE:

Bloomberg Law News - The FIFA World Cup took place in the US.

WHEN:

Bloomberg Law News - The IRS guidance was released on a Friday.

WHY:

Accounting Today - The IRS determined that requiring foreign member associations to file Form 990 would impose a compliance burden disproportionate to the informational value provided by the filings, as their revenue and activities are expected to be overwhelmingly foreign in nature during the exempted taxable years.

Bloomberg Law News - The tax code gives the Treasury Secretary the option to provide such relief to certain organizations.

HOW:

Bloomberg Law News - The IRS guidance allows for tax-exempt member associations to avoid filing requirements under specific conditions.

(UPDATED July 25, 2026 01:27 UTC)

The IRS has released Revenue Procedure 2026-28, which allows tax-exempt foreign participating member associations of FIFA that competed in the 2026 FIFA World Cup to avoid filing a Form 990 return if they have no gross income from U.S. sources other than World Cup-related income. This decision is based on the understanding that these associations are not expected to have recurring income from U.S. sources due to the temporary nature of the event. The IRS concluded that requiring these foreign member associations to file would create an unnecessary compliance burden without providing significant informational value, given that their revenue and activities will primarily be foreign during the exempted taxable years.

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(UPDATED July 24, 2026 19:31 UTC)

The IRS has issued Revenue Procedure 2026-28, providing relief to tax-exempt member associations that participated in the FIFA World Cup held in the US, allowing them to avoid filing the Form 990 annual return. This exception applies specifically to associations that had no gross income from US sources other than income related to the World Cup. The guidance, released on a Friday, is part of the Treasury Secretary's authority to offer such relief to certain organizations under the tax code.