Group Exemption Numbers and Form 990: Filing Requirements for Subordinate Organizations
Covered by a central organization’s group exemption? Learn how your group exemption number connects to Form 990 and which annual return your subordinate files.
What Nonprofits Need to Know About the IRS’s New Group Exemption Rules
The IRS has reopened its Group Exemption program under Revenue Procedure 2026-8, introducing mandatory electronic filing, strict overnight standards, new eligibility requirements, and annual reporting obligations that significantly reshape how nonprofit networks obtain and maintain group tax-exempt status.