Group Returns - Exempt Organizations

Forms and publications

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

Publication 4573 PDF, 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