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Rev. Proc. 2026-8

SECTION 7. INFORMATION REQUIRED TO MAINTAIN A GROUP EXEMPTION LETTER

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

.01 Information required annually .02 Supplemental group ruling information (SGRI) (1) Change in purpose, character, or method of operation (2) Lists of certain changes (3) Organizations to be added to the group exemption letter as subordinate organizations (4) Other information (5) No change .03 Electronic submission .04 Additional information .05 Exception for central organizations that are churches or conventions or associations of churches

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▸Contents — Internal Revenue Bulletin 2026-4

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