SECTION 7. ANNUAL FILING

REQUIREMENT

.01 In general. A group exemption letter does not change the general requirement described in § 6033(a)(1) that every organization exempt from federal income tax under § 501(a) must file an annual information return or notice, as applicable. Accordingly, unless a filing exception applies, the central organization and each subordinate organization must file an annual information return or notice.

.02 Group returns. Section 1.6033-2(d) provides that, in addition to the annual information return or notice filed on its own behalf, a central organization may also

file a group return on Form 990 for two or more of its subordinate organizations. When filing the group return, the central organization must use a special EIN (separate from the central organization’s EIN) that is issued solely for the purpose of the group return. A group return is considered the return of each subordinate organization included in the group return and therefore relieves each subordinate organization included in the group return of the requirement to file a separate annual information return or notice described in section 7.01 of this revenue procedure.