Groups with local chapters must file a new IRS form each year, by fax

Central organizations that hold a group tax exemption covering local affiliates must now file Form 15644, Supplemental Group Ruling Information, to keep the exemption current. Michael Cohn at Accounting Today reported the new form on July 14. The filing carries the information described in section 7.02 of Revenue Procedure 2026-8, which rewrote the group exemption program last winter after a suspension of more than five years.

The form adds and removes subordinate organizations, updates the IRS record on each, terminates a group exemption, and reports other required changes. It is due annually, at least 30 days and no more than 90 days before the central organization closes its accounting period. Submission is by fax to 833-312-5228. A church described in section 501(c)(3) may file but does not have to.