IRS Issues New Group Exemption Procedures (Rev. Proc. 2026-08)
15 January 2026
The IRS has released Revenue Procedure 2026-08, updating how tax-exempt organizations can obtain and maintain a group exemption letter under Section 501(c) of the Internal Revenue Code. This guidance streamlines the process by allowing a central organization to secure tax-exempt status for multiple affiliated subordinates without each subordinate filing separately. The procedure also outlines updated requirements for how central organizations must apply for a group exemption and report annually to keep it in force.Read the full IRS revenue procedure
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