Group Rulings Questionnaire
To help us better understand the relationship between central or parent organizations of group rulings and their subordinates, and learn how they satisfy their exemption and filing requirements, Exempt Organizations is asking more than 2,000 randomly selected central organizations to complete the Group Rulings Questionnaire.
[Note: We use the terms group rulings and group exemptions interchangeably.]
Only organizations that have received a letter from the IRS that includes a user name and ID can complete the questionnaire.
Click here to complete the questionnaire
Others may view a reference-only copy.
- Group Rulings Questionnaire - Letter and Instructions (reference copy)
- Questions and Answers about Group Rulings Questionnaire
- Report of Advisory Committee on Tax Exempt and Government Entities on Group Exemptions (June 15, 2011)
- Publication 4573, Group Exemptions
- Publication 4386, Compliance Checks
- Revenue Procedure 80-27 (applying for and maintaining a group exemption)
- Additional Information – Group Exemptions and Group Returns