Rev. Proc. 80-27 does not address the
SECTION 3. REQUIREMENTS TO OBTAIN AND MAINTAIN A GROUP EXEMPTION LETTER
Internal Revenue Bulletin 2020-21 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Central organization (1) Exemption (2) Minimum number of subordinate organizations (3) Only one group exemption letter .02 The central organization’s relationship with its subordinate organizations (1) In general (2) Affiliation (3) General supervision (4) Control (5) Application .03 Organizations eligible for initial inclusion in or subsequent addition to a group exemption letter as subordinate organizations (1) In general (2) Requirements for initial inclusion in or subsequent addition to a group exemption letter .04 Organizations not eligible for initial inclusion in or subsequent addition to a group exemption letter as subordinate organizations .05 Authorization for initial inclusion in or subsequent addition to a group exemption letter as a subordinate organization (1) In general (2) Removal (3) Retention of the authorization by the central organization .06 Employer identification numbers (EINs) .07 Annual information return or notice
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