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Group Exemptions

Published 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)

Form 1023 Instructions (Group Exemption appendix)

Articles

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)

 

Page Last Reviewed or Updated: 04-May-2016