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 asked more than 2,000 randomly selected central organizations to complete the Group Rulings Questionnaire.
The questionnaire is now closed.
[Note: We use the terms group rulings and group exemptions interchangeably.]
- 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