SECTION 3. DEFINITIONS OF

TERMS USED IN THIS REVENUE PROCEDURE

.01 The term “annual information return or notice” means the return or notice an organization must file annually under § 6033(a) or (i) of the Code (that is, Form 990, Return of Organization Exempt From Income Tax ; Form 990-EZ, Short Form Return of Organization Exempt From Income Tax ; Form 990-N, Elec- tronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ ; or, in the context of a central organization that is a private foundation, Form 990-PF, Return of Pri- vate Foundation ).

.02 The term “application” means a request for recognition of exemption from federal income tax under § 501 in the manner described by Rev. Proc. 2026-5, 2026-1 I.R.B. 258 (or its successor). .03 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. 2026-5 (or its successor), after an organization’s exemption has been automatically revoked.

.04 The term “automatically revoked” means, with respect to an organization, the

revocation of the organization’s exemption by operation of § 6033(j) for failure to file an annual information return or notice for three consecutive years.

.05 The term “central organization” means an organization described in § 501(c), a political subdivision or integral part of a political subdivision, or an instrumentality of a political subdivision that has one or more subordinate organizations under its general supervision or control.

.06 The term “a church or a convention or association of churches” has the same meaning as the term in § 170(b)(1)(A)(i).

.07 The term “group application” means an application for a group exemption letter.

.08 The term “group exemption letter” means a letter issued by the IRS to a central organization recognizing the exemption from federal income tax on a group basis for subordinate organizations described in § 501(c).

.09 The term “preexisting group exemption letter” means a group exemption letter in existence on the publication date.

.10 The term “preexisting subordinate organization” means a subordinate organization included in a preexisting group exemption letter on the publication date. If a preexisting subordinate organization is removed from a group exemption letter and is subsequently added back to the group exemption letter from which it was removed, it will not be a preexisting subordinate organization.

.11 The term “submission date” means(1) In the case of any document filed on paper with the IRS, (a) the postmark date applied by the United States Postal Service, or (b) for any document given to a designated delivery service (as such term is defined in § 7502(f)(2)) for delivery, the date that is recorded electronically to a database by the designated delivery service or marked on the cover of the document by the designated delivery service; and

(2) In the case of any document filed electronically with the IRS, the date of transmittal to the IRS.

.12 The term “subordinate organization” means an organization described in § 501(c) that is a chapter, local, post, or unit of a central organization. It must have a governing instrument (for example, a

charter, trust indenture, articles of association, etc.), whether or not it is incorporated.

.13 The term “supplemental group ruling information” or “SGRI” means the information described in section 7.02 of this revenue procedure that a central organization must submit annually to the IRS about its subordinate organizations unless an exception applies.