What are the related organization reporting requirements for organizations filing group returns?

Appendix E to the Form 990 instructions contains special group return rules for reporting information on behalf of a group in a group return, including special rules for Schedule R.  In general, central and subordinate organizations in a group exemption are not required to be reported as related organizations in Schedule R, Part II.  All other related organizations of the central and subordinate organizations are required to be listed in Parts I, II, III, and IV, as appropriate.  Transactions with such organizations must be reported in Part V whether or not a central or subordinate organization in a group exemption is required to be listed as a related organization.