SECTION 7. INFORMATION

REQUIRED TO MAINTAIN A GROUP EXEMPTION LETTER

.01 Information required annually. Except as provided in section 7.05 of this revenue procedure (regarding central organizations that are churches or conventions or associations of churches), a central organization must submit the information described in this section 7 to the IRS annually at least 30 days, but no more than 90 days, before the close of the central organization’s annual accounting period. A central organization may provide additional updates at any time.

.02 Supplemental group ruling infor- mation (SGRI).

(1) Change in purpose, character, or method of operation. A central organiza

tion must submit information regarding all changes in the purposes, character, or method of operation of all subordinate organizations included in the group exemption letter.

(2) Lists of certain changes. (a) Categories. A central organization must submit a separate list for each of the following categories of changes (as applicable):

(i) Subordinate organizations that have changed their name and/or mailing address during the year;

(ii) Subordinate organizations that are no longer included in the group exemption letter;

(iii) Subordinate organizations whose exemptions have been automatically revoked; and

(iv) Subordinate organizations that are being added to the group exemption letter.

(b) Required information. Each list described in this section 7.02(2) must include the name, mailing address, and EIN for each subordinate organization identified in the list.

(c) No annotated directories. An annotated directory of subordinate organizations is not acceptable for purposes of this section 7.02(2).

(3) Organizations to be added to the group exemption letter as subordinate organizations. A central organization must submit the following statements and information regarding the subordinate organizations being added to the central organization’s group exemption letter:

(a) The date of formation or incorporation of each subordinate organization;

(b) A statement that the information upon which the group exemption letter was based (see section 6.04 of this revenue procedure, regarding information about subordinate organizations to be included with a group application), as updated by the current or previous SGRI submissions, is applicable in all material respects to each subordinate organization;

(c) A statement that the central organization has written authorization to include the subordinate organizations in the group exemption letter (see section 6.04(1)(l) of this revenue procedure);

(d) A statement regarding the accounting period of subordinate organizations on behalf of which the central organization will file a group return, if applicable (see

section 6.04(1)(n) of this revenue procedure); and

(e) Any additional information required by section 6.04(2) of this revenue procedure (pertaining to private schools, charitable hospitals, and social welfare organizations), if applicable.

(4) Other Information. A central organization must submit any other information that the IRS may specify in guidance published in the Internal Revenue Bulletin or in forms, instructions, publications, or a posting on irs.gov issued with respect to this revenue procedure.

(5) No change. If there are no changes that are required to be reported under this section 7, a central organization must submit a statement that it has no reportable changes.

.03 Electronic submission. The information required in this section 7 must be submitted electronically. If the IRS has not published procedures for electronic submission of the information required in this section 7 by the publication date, then the information must be sent to the address set forth below. The IRS may change the address below and procedures for the submission of information required by this section 7 through guidance published in the Internal Revenue Bulletin or in forms, instructions, publications, or a posting on irs.gov issued with respect to this revenue procedure.

Ogden Service Center

Mail Stop 6271 1000 South 1200 Ogden, UT 84404-4749

.04 Additional information. Submission of the information required by this section 7 does not relieve a central organization or any of its subordinate organizations of the duty to submit such additional information as the IRS may require to determine whether the conditions for continued exemption are met. See §§ 6001 and 6033 and the regulations thereunder.

.05 Exception for central organiza- tions that are churches or conventions or associations of churches. A central organization described in § 501(c)(3) that is a church or a convention or association of churches and that maintains a group exemption letter may, but is not required

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to, submit the information described in this section 7.

SECTION 8. TERMINATION OF, OR REMOVAL FROM, THE GROUP EXEMPTION LETTER

.01 Termination of the group exemption letter.

(1) Termination by the IRS. Subject to the applicability provisions set forth in section 12 of this revenue procedure, the IRS may terminate a group exemption letter for any of the reasons set forth in this section 8.01(1). See section 6.05 of this revenue procedure if a central organization files a new group application after the IRS terminates the central organization’s group exemption letter.

(a) The central organization notifies the IRS that the central organization is going out of existence.

(b) The IRS determines that the central organization is no longer described in § 501(c) and therefore is not exempt under § 501(a).

(c) The central organization’s exemption is automatically revoked.

(d) The central organization (other than a church or a convention or association of churches) fails to submit timely and complete SGRI.

(e) The central organization has no subordinate organizations.

(f) The central organization fails to exercise general supervision or control over one or more subordinate organizations.

(g) More than half of the subordinate organizations have had their exemptions automatically revoked.

(h) More than half of the subordinate organizations fail to satisfy the matching or uniform purpose statement requirement in section 4.03(2) of this revenue procedure.

(i) The central organization otherwise fails to satisfy the requirements of this revenue procedure.

(2) Termination by the central orga- nization. A central organization may terminate its group exemption letter at any time by submitting a statement in the same manner as an SGRI submission as set forth in section 7.03 of this revenue procedure. The central organization should notify each subordinate organization of the ter

mination and provide information regarding how the subordinate organization may obtain recognition of its exemption (see section 9.05 of this revenue procedure) or claim exemption without recognition (see section 9.06 of this revenue procedure).

.02 Removal from the group exemption letter.

(1) Basis for removal by the IRS. (a) The IRS will remove a subordinate organization from a group exemption letter if:

(i) The IRS determines that the subordinate organization is no longer described in § 501(c) and therefore is not exempt under § 501(a);

(ii) The IRS determines that the subordinate organization is an organization not eligible for initial inclusion in a group application, or subsequent addition to a group exemption letter, because it is a foreign organization, private foundation, Type III supporting organization, or qualified nonprofit health insurance issuer;

(iii) The subordinate organization’s exemption is automatically revoked; or

(iv) The IRS determines that the subordinate organization is described in a paragraph of § 501(c) that is different from the paragraph in which the central organization stated that the subordinate organizations would be described in its group application.

(b) The IRS may remove a subordinate organization from a group exemption letter if the IRS determines that the subordinate organization otherwise fails to meet the requirements of this revenue procedure or guidance published in the Internal Revenue Bulletin or in forms, instructions, publications, or a posting on irs.gov issued with respect to this revenue procedure.

(2) Basis for removal by the central organization. A subordinate organization will cease to be included in a group exemption letter on the date the central organization notifies the IRS, through an SGRI submission consistent with section 7.02(2)(a)(ii) of this revenue procedure, that the subordinate organization is no longer included in the group exemption letter. Removal of a subordinate organization by the central organization can be with or without cause. The central organization may not submit the SGRI removing the subordinate organization prior to the

end of the 30-day period set forth in section 8.02(3) of this revenue procedure.

(3) Notification. A central organization must provide a subordinate organization with at least 30 days’ notice prior to removing the subordinate organization from the central organization’s group exemption letter. After removing the subordinate organization from the group exemption letter by submitting SGRI to the IRS, the central organization also must notify the subordinate organization that it has been removed from the group exemption letter and provide the subordinate organization with information regarding how it may obtain recognition of its exemption (see section 9.05 of this revenue procedure) or claim exemption without recognition (see section 9.06 of this revenue procedure).

(4) Group exemption letter remains in effect. After the removal of one or more subordinate organizations under this section 8.02, a group exemption letter will remain in effect for all subordinate organizations that were not removed. However, if no subordinate organizations remain after the removal, the IRS will terminate the central organization’s group exemption letter. (See section 8.01(1)(e) of this revenue procedure.)

SECTION 9. EFFECT OF NONACCEPTANCE, NON-ISSUANCE, TERMINATION, OR REMOVAL

.01 Effect of non-acceptance or non-is- suance. Except as provided in this section 9, if the IRS does not accept a group application because it lacks information required by this revenue procedure or if the IRS declines to issue a group exemption letter in the interest of sound tax administration, the IRS will not recognize the exemption of any organization included in the group application as a subordinate organization. If the IRS previously issued a determination letter to such subordinate organization individually and that determination letter is still effective on the date of non-acceptance or non-issuance, as applicable, then the IRS will recognize the existing determination letter. Alternatively, the subordinate organization may obtain recognition of its exemption by completing one of the actions set forth in section 9.05 of this revenue procedure, relating to subsequent recognition of

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exemption. (See section 9.06 of this revenue procedure for subordinate organizations not required to apply for recognition of exemption under § 505 or § 508.)

.02 Effect of termination. Except as provided in this section 9, if the IRS or a central organization terminates a group exemption letter for all subordinate organizations, the IRS will not thereafter recognize the exemption of any subordinate organization included in the group exemption letter unless such subordinate organization completes one of the actions described in section 9.05 of this revenue procedure, relating to subsequent recognition of exemption. (See section 9.06 of this revenue procedure for subordinate organizations not required to apply for recognition of exemption under § 505 or § 508.)

.03 Effect of removal. If the IRS or the central organization removes a subordinate organization from a group exemption letter, the IRS will not thereafter recognize the exemption of that subordinate organization unless such subordinate organization completes one of the actions described in section 9.05 of this revenue procedure, relating to subsequent recognition of exemption. (See section 9.06 of this revenue procedure for subordinate organizations not required to apply for recognition of exemption under § 505 or § 508.)

.04 Churches and conventions or associations of churches. The tax-exempt status of any organization that is described in § 501(c)(3) that is a church or convention or association of churches and is (1) included as a subordinate organization in a group application that is not accepted or not issued, (2) part of a group exemption letter that is terminated, or (3) removed from a group exemption letter in accordance with section 8 of this revenue procedure, will not be affected by such non-acceptance or non-issuance, termination, or removal. See § 508(c)(1)(A).

.05 Subsequent recognition of exemp- tion.

(1) In general. Notwithstanding sections 9.01, 9.02, and 9.03 of this revenue procedure, and subject to section 9.07 of this revenue procedure, an organization that (i) is included as a subordinate organization in a group application that is not accepted or for which the IRS declines

to issue a group exemption letter, (ii) is a subordinate organization under a group exemption letter that is terminated, or (iii) is a subordinate organization that is removed from a group exemption letter, may obtain recognition of exemption by completing one of the actions described in this section 9.05, as applicable.

(2) Organization required to file an application. An organization required to apply for recognition of exemption under § 505 or § 508 that has not had its exemption automatically revoked may obtain recognition of exemption by:

(a) Filing an application for which the IRS issues a favorable determination;

(b) In circumstances where a group application is not accepted or a group exemption letter is not issued by the IRS, being included by the same central organization in a new group application, if the group exemption letter is issued;

(c) In circumstances where a group exemption letter is terminated, being included by the same central organization in a new group application, if the group exemption letter is issued;

(d) Being included by a different central organization in a new group application, if the group exemption letter is issued;

(e) In circumstances where a subordinate organization is removed from a group exemption letter, being added back to the group exemption letter from which it was removed; or

(f) Being added to a group exemption letter maintained by a different central organization.

(3) Organization not required to file an application. An organization (including a church or convention or association of churches) that is not required to apply for recognition of exemption under § 505 or § 508 and that has not had its exemption automatically revoked may obtain recognition of its exemption in the same manner described in section 9.05(2) of this revenue procedure, relating to procedures for an organization required to apply for recognition of exemption under § 505 or § 508, but the organization is not required to do so. An organization that intends to operate as an organization described in § 501(c)(4) is required to submit a completed Form 8976 in the manner described in Rev. Proc. 2016-41 (unless an exception applies).

.06 Subsequent exemption without rec- ognition from the IRS. Notwithstanding sections 9.01, 9.02, and 9.03 of this revenue procedure, and subject to section 9.07 of this revenue procedure, an organization that is not required to apply for recognition of exemption under § 505 or § 508 may qualify for tax-exempt status without applying for recognition of exemption from the IRS, provided that the organization satisfies the requirements for tax-exempt status and files annual information returns or notices (unless an exception to the annual return or notice requirement applies). An organization that intends to operate as an organization described in § 501(c)(4) is required to submit a completed Form 8976 in the manner described in Rev. Proc. 2016-41 (unless an exception applies).

.07 Automatic revocation. If a subordinate organization’s exemption has been automatically revoked, it must file an application for reinstatement to qualify for tax-exempt status, regardless of whether the organization was originally required to apply for recognition of exemption under § 505 or § 508. See § 6033(j)(2). An organization whose exemption has been automatically revoked can be included in a new group application as a subordinate organization or added to a group exemption letter as a subordinate organization only after being reinstated pursuant to Rev. Proc. 2014-11. See section 4.04(5) of this revenue procedure.