IRS Group Exemptions
Group exemption procedures allow a central or parent organization to file a one-time request for exempt status for any subordinates affiliated with it and subject to its general supervision and control. Group exemptions relieve the Service from the burden of individually processing a large number of similar applications while also providing an administrative convenience for many organizations with historically high levels of compliance.
In this ebook, I have brought together various IRS information about Group Exemptions:
Section I provides a roster of group exemptions as of July 31, 2006, extracted from the Exempt Organizations Master file downloadable from the IRS website.
Section II contains copies of the main IRS Revenue Procedures cover group exemptions, with comments.
Section III has links to IRS Regulations, Procedures, Publications and training documents covering group exemptions.
Section IV is a sample group exemption application.
I hope you will find this to be a useful tool.
Note: The Group Exemption Roster which the IRS prepares for its own internal use is known as Document 6023.
