IRS Rev. Proc.: Providing Guidance on IRC §501(c) Organizations Obtaining Group Basis Exemptions (IRC §501)

The IRS released guidance setting forth updated procedures to obtain recognition of exemption from federal income tax on a group basis for organizations described in I.R.C. §501(c) that are affiliated with and under the general supervision or control of a central organization. The revenue procedure relieves each subordinate organization included in a group exemption letter from filing its own application for recognition of exemption. The revenue procedure also sets forth updated procedures a central organization must follow to maintain a group exemption letter. [Rev. Proc. 2026-8, 2026-4 I.R.B. (Jan. 20, 2026)]

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