Group Exemption Resources


Published Guidance

Notice 2020-36 contains a proposed revenue procedure that sets forth updated procedures under which recognition of exemption from federal income tax for organizations described in Section 501(c) of the Internal Revenue Code may be obtained on a group basis for subordinate organizations affiliated with and under the general supervision or control of a central organization.

Pending publication of the final revenue procedure in the Internal Revenue Bulletin, Rev. Proc. 80-27 continues to apply. However, the IRS will not accept any requests for group exemption letters beginning June 17, 2020, until publication of the final revenue procedure or other guidance.

Revenue Procedure 80-27 (requirements and procedures for group exemption rulings)

Revenue Procedure 96-40 (where to file annual group exemption updates)

Revenue Procedure 76-10, modified by Revenue Procedure 79-3 (group change in accounting period)

IRS Forms and Publications

Publication 4573, Group Exemptions

Publication 557, Tax-Exempt Status for Your Organization, at pp. 8-9 (description of group exemption letter procedures)


Automatic Revocation of Exemption for Non-Filing - Frequently Asked Questions: Group Exemption Subordinates

Exempt Organizations Public Disclosure - Obtaining Copies of Documents from IRS

Group Exemptions

Report of Advisory Committee on Tax Exempt and Government Entities on Group Exemptions (June 15, 2011)

IRS Continuing Professional Education 

Group Exemption Process (1987 Continuing Professional Education Text)

Group Exemptions (1979 Continuing Professional Education Text)