SECTION 6. INFORMATION

REQUIRED TO MAINTAIN A GROUP EXEMPTION LETTER

.01 Information required annually. The central organization must submit the information described in section 6.02 of this revenue procedure to the IRS annually at least 30 days before the close of its annual accounting period. A central organization may provide additional updates at any time.

.02 Supplemental group ruling in- formation. (1) Changes in purposes or activities. In the case of subordinate organizations described in § 501(c) (other than § 501(c)(3)), the central organization must submit a detailed description of any change in the purposes of all of its subordinate organizations (see section 3.03(2)(c) of this revenue procedure). In the case of subordinate organizations described in § 501(c)(3), the central organization must submit a detailed description of any change in the purpose or purposes of any of its subordinate organizations. In the case of subordinate organizations described in any paragraph of § 501(c), the central organization must submit a detailed description of any change in the activities of its subordinate organizations.

(2) Lists of certain changes, removals, or additions. (a) List categories. The central organization must submit a separate list for each of the following categories (as applicable):

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(i) Subordinate organizations that have changed their names or mailing addresses during the year.

(ii) Subordinate organizations no longer to be included in the group exemption letter (see section 8.02 of this revenue procedure).

(iii) Subordinate organizations to be added to the group exemption letter (see section 6.02(3) of this revenue procedure).

(b) Required information. Each list described in section 6.02(2)(a) of this revenue procedure must include the name, mailing address, EIN, and date of formation or incorporation of the affected subordinate organizations.

(c) No annotated directories. An annotated directory of subordinate organizations is not acceptable for purposes of section 6.02(2)(a) of this revenue procedure.

(3) Organizations to be added to the group exemption letter as subordinate organizations. The central organization must submit the following information with respect to any organizations being added to the group exemption letter as subordinate organizations, as described in section 6.02(2)(a)(iii) of this revenue procedure:

(a) A statement that the information upon which the group exemption letter was based (see section 5.03 of this revenue procedure) is applicable in all material respects to the subordinate organizations being added to the group exemption letter.

(b) With respect to subordinate organizations being added to the group exemption letter, the information required by sections 5.03(1)(h) (statement regarding written authorization for inclusion in the group exemption letter), 5.03(1)(j) (statement regarding the accounting period of subordinate organizations on behalf of which the central organization will file group returns), 5.03(2)(c) (list of subordinate organizations with determination letters), and 5.03(3) (any additional information as applicable) of this revenue procedure (see section 10.02 of this revenue procedure regarding effective date of exemption for a subordinate organization subsequently added to a group exemption letter).

(4) No change. If the central organization has no changes described in section 6.02(1) or section 6.02(2) of this revenue procedure to report, the central organization must submit a statement to that effect.

(5) Intent to terminate the group ex- emption letter. If a central organization intends to terminate its group exemption letter, the central organization must submit a statement to that effect (see section 9.02 of this revenue procedure for the effect of such termination on any subordinate organization). The central organization should notify each subordinate of the termination and provide information regarding how the subordinate organization may apply for or obtain recognition of its exemption (see section 9.04 of this revenue procedure).

.03 Address. The information required by section 6.01 of this revenue procedure must be sent to:

Ogden Service Center Mail Stop 6271 1000 South 1200 Ogden, UT 84404-4749 .04 Additional information. Submission of the information required by this section does not relieve the central organization or any of its subordinate organizations of the duty to submit such additional information as the IRS may require to determine whether the conditions for continued exemption are being met. See § 6001 and the regulations thereunder.

.05 Exception for central organiza- tions that are churches or conventions or associations of churches. A central organization described in § 501(c)(3) that is a church or convention or association of churches and that maintains a group exemption letter, may, but is not required to, submit the information described in section 6.01 of this revenue procedure.