{
  "id": "EXC_RELIGIOUS_ORG_FILING",
  "name": "Mandatory Filing Exception for Religious Organizations",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to churches, their integrated auxiliaries, and conventions or associations of churches.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Churches, integrated auxiliaries, and conventions of churches are exempt from the requirement to file an annual information return (Form 990), reducing administrative costs and maintaining privacy.",
  "irc_reference": "IRC §6033(a)(3)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}