Group exemption resources

Published guidance

Revenue Procedure 2026-8

IRS forms and publications

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

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

Group Returns