New IRS Procedures for Group Exemption Letter Requests

Sat, 25 Apr 2026 16:48:39 +0000
Taxation

IRS Revenue Procedure 2026-8 modifies and supersedes Rev. Proc. 80-27, establishing updated procedures for obtaining recognition of federal income tax exemption on a group basis under §501(c) of the Internal Revenue Code. The revised procedure covers group applications, the relationship between central and subordinate organizations, annual reporting requirements, termination grounds, and transition rules for preexisting group exemption letters. Central organizations affiliated with and exercising general supervision or control over subordinate organizations must follow these new procedures to obtain and maintain group exemption letters.