SECTION 4. REQUIREMENTS TO OBTAIN AND MAINTAIN A GROUP EXEMPTION LETTER

.01 General requirements (1) Recognition of 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) Affiliated (3) General supervision (4) Control (5) Example of general supervision when not all subordinate organizations are required to file annual information returns or notices .03 Organizations eligible for initial inclusion in a group application, or subsequent addition to a group exemption letter, as subordinate organizations (1) In general (2) Requirements for initial inclusion in a group application, or subsequent addition to a group exemption letter, as a subordinate organization .04 Organizations not eligible for initial inclusion in a group application, or subsequent addition to a group exemption letter, as subordinate organizations .05 Continued inclusion in a group exemption letter .06 Authorization for initial inclusion in a group application, or subsequent addition to a group exemption letter, as a subordinate organization (1) In general (2) Removal .07 Employer identification numbers (EINs) .08 Annual information return or notice