Automatic revocation of exemption for non-filing: Reinstated former subordinate need not be included in group ruling


My organization was a subordinate in a group ruling but was automatically revoked for failing to file for three consecutive years. We applied for and received reinstatement of our tax-exempt status. Do we need to ask the group ruling holder to add us back into its group exemption?

No. For tax exemption purposes, you do not need to be put back into the group exemption ruling because your organization now has its own individual tax exemption.