What are the related organization reporting requirements for exempt organizations filing group Form 990 returns?
Appendix E to the Form 990 instructions contains special rules for reporting information on behalf of a group in a group return, including special rules for Schedule R, Form 990. 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 must be listed in Parts I, II, III and IV, as appropriate. Certain transactions with such organizations must be reported in Part V, regardless of whether a central or subordinate organization in a group exemption must be listed as a related organization.