SECTION 2. DEFINITIONS

.01 The term “group exemption letter” means a letter issued to a central organization recognizing on a group basis the exemption of subordinate organizations described in § 501(c) on whose behalf the central organization has applied for recognition of exemption in accordance with this revenue procedure.

.02 The term “central organization” means an organization that has one or more subordinate organizations under its general supervision or control.

.03 The term “subordinate organization” means a chapter, local, post, or unit of a central organization. It may or may not be incorporated, but it must have an organizing document (see section 3.03(2) (d) of this revenue procedure).

.04 The term “application” means a request for recognition of exemption from federal income tax under § 501 in the manner described by Rev. Proc. 2020-5, 2020-1 I.R.B. 241 (or its successor). .05 The term “annual information return or notice” means the return or notice an organization must file annually under § 6033(a) or § 6033(i) (that is, Form 990, “Return of Organization Exempt From Income Tax”; Form 990-EZ, “Short Form Return of Or

ganization Exempt From Income Tax”; or Form 990-N, “Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ”).

.06 The term “automatically revoked” refers to an organization that has had its exemption automatically revoked by operation of § 6033(j) for failure to file an annual information return or notice for three consecutive years.

.07 The term “application for reinstatement” means an application filed in the manner described by Rev. Proc. 2014-11, 2014-3 I.R.B. 411, as supplemented by Rev. Proc. 2020-5 (or its successor), after an organization’s exemption has been automatically revoked.

.08 The term “National Taxonomy of Exempt Entities code” or “NTEE code” means a three-character series of letters and numbers that is used to classify an organization. For a complete list of NTEE codes, visit the Urban Institute, National Center for Charitable Statistics website at nccs.urban.org .

.09 The term “preexisting group exemption letter” means a group exemption letter in existence on the date the final revenue procedure is published in the Internal Revenue Bulletin.

.10 The term “preexisting subordinate organization” means, with respect to a preexisting group exemption letter, a subordinate organization included in the preexisting group exemption letter on or before the date the final revenue procedure is published in the Internal Revenue Bulletin.

.11 The term “new subordinate organization” means a subordinate organization subsequently added to a preexisting group exemption letter after the date the final revenue procedure is published in the Internal Revenue Bulletin.

.12 The term “supplemental group ruling information” or “SGRI” means the information described in section 6 of this revenue procedure that a central organization must submit annually to the IRS about its subordinate organizations unless an exception applies.