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Group Returns - Exempt Organizations

Forms and publications

Form 990 instructions, Specific Instructions Item H (items are shown as A-M; select A-M and scroll to H)

Form 990 Instructions, Appendix E.  Group Returns – Reporting Information on Behalf of the Group (select the page link under the heading Contents for Appendix E)

Form 990-EZ instructions, Item F (Group Exemption Number)

Publication 4573, Group Exemptions

Web articles

Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: Who Must File

Exempt Organizations Annual Reporting Requirements - Form 990, Schedule R: Group Return Reporting

Exempt Organizations Annual Reporting Requirements - Overview - Returns by Members of Group Ruling

Other materials

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

Page Last Reviewed or Updated: 29-Jul-2016