Nonprofit organizations operating under a group exemption should take note of a new IRS reporting requirement. The IRS recently announced that central organizations maintaining group exemptions must use the new information submission process for annual filings required under Revenue Procedure 2026-8. Previously, central organizations generally reported these group changes through an annual supplemental written submission to the IRS rather than on a standardized form.
The new form will serve as the IRS’s primary method for updating information about group exemptions, including adding or removing subordinate organizations, updating organizational records, and providing other required notices. Central organizations must submit Form 15644, Supplemental Group Ruling Information, annually between 30 and 90 days before the end of their accounting period. Currently the instructions to the form state that the form must be submitted by fax.
This change is part of the IRS’s continued effort to improve oversight and accuracy of group exemption records. Organizations with chapters, affiliates, or other subordinate entities should review their compliance procedures now to ensure that they are prepared for the new filing requirement.
If your organization maintains a group exemption, add Form 15644 to your compliance calendar and become familiar with the new reporting process before your next filing cycle.
Not sure whether this requirement applies to your organization? Now is a good time to review your group exemption structure, verify the status of subordinate organizations, and discuss any compliance implications with your tax advisor. Taking proactive steps today can help avoid filing issues and ensure that your organization remains in good standing with the IRS.
