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Rev. Proc. 2026-8

SECTION 6. INSTRUCTIONS FOR SUBMITTING A GROUP APPLICATION

Internal Revenue Bulletin 2026-4 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Group applications .02 Electronic submission .03 Information about the central organization (1) In general (2) Request concurrent with application .04 Information about the subordinate organizations (1) In general (2) Additional requirements (3) Updates to a pending group application .05 New group application after the termination of a group exemption letter

January 20, 2026 380 Bulletin No. 2026–4

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