SECTION 13. PAPERWORK

REDUCTION ACT

The Paperwork Reduction Act of 1995 (44 U.S.C. 3501-3520) (PRA) generally

requires that a Federal agency obtain the approval of the Office of Management and Budget (OMB) before collecting information from the public, whether such collection of information is mandatory, voluntary, or required to obtain or retain a benefit. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget.

The collections of information included in this revenue procedure are reporting and third-party disclosures in sections 6, 7, and 8 of this revenue procedure. The information in section 6 of this revenue procedure is required to be submitted by the central organization to obtain a group exemption letter. This information will be used to determine whether a central organization may obtain recognition of exemption from federal income tax on a group basis for organizations described in § 501(c) that are affiliated with and under its general supervision or control. The information in section 7 of this revenue procedure is required to be submitted by the central organization annually to maintain a group exemption letter. The information in section 8 of this revenue procedure is required for a central organization to inform the subsidiaries of a revocation by the IRS or the organization, and for a central organization to inform the IRS of a decision to revoke a group exemption. This information will be used to allow the IRS to maintain up to date records regarding group exemption letters and to ensure compliance with the requirements of this revenue procedure. The collections of information are required to obtain a benefit. The likely respondents are central organizations that are tax-exempt organizations and their authorized representatives.

The estimated annual frequency of responses (used for reporting requirements only) is once for group applications and annually for SGRI submissions. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by § 6103.

The collections contained in this revenue procedure have been submitted to the Office of Management and Budget for

January 20, 2026 392 Bulletin No. 2026–4

approval in accordance with the 5 CFR 1320.10, under OMB Control Number 1545-0047.