A more convenient way for central organizations to maintain their group exemption information
The Internal Revenue Service (IRS) has announced that Form 15644, Supplemental Group Ruling Information, is now available as a mobile-friendly electronic form on IRS.gov.
This update provides central organizations with a more convenient way to submit information about subordinate organizations covered under their group exemption letters. The form can now be completed and submitted electronically using a computer, tablet, or mobile device.
What Does This Mean for Your Organization?
Under Revenue Procedure 2026-8, central organizations generally must provide the IRS with updated information about their subordinate organizations annually to maintain their group exemption letter.
Beginning in 2026, Form 15644 is the required form for providing this information. The newly available electronic version offers an alternative to completing and submitting the PDF version.
An IRS Online Account is required to complete and submit forms that require a signature.
What Is Form 15644 Used For?
Central organizations use Form 15644 to:
- Update information maintained by the IRS about subordinate organizations.
- Add or remove subordinate organizations covered under a group exemption.
- Report changes affecting the group exemption.
- Notify the IRS of other changes required under Revenue Procedure 2026-8.
- Terminate a group exemption.
Who Needs to File?
Generally, central organizations with one or more subordinate organizations operating under a group exemption letter must submit Form 15644 annually.
An exception applies to certain 501(c)(3) organizations that are churches or conventions or associations of churches. These organizations may submit the form but are not required to do so.
What Should Central Organizations Do?
Central organizations should review their existing subordinate organization information and identify any additions, removals, or changes that need to be reported to the IRS.
The IRS also recommends updating subordinate organization information before filing a group return on behalf of those organizations. In addition to the annual submission, organizations may submit updates throughout the year, including when adding a new subordinate organization.
Organizations should continue to monitor their filing obligations under Revenue Procedure 2026-8. The availability of the electronic form does not change the underlying reporting requirements.
Additional Resources
For additional information, access the following IRS resources:
How Calibre Can Help
Navigating tax and regulatory requirements can be complex, particularly for organizations overseeing multiple subordinate entities. Calibre CPA Group works with tax-exempt organizations, associations, and labor organizations to help them address their accounting, tax, audit, and regulatory reporting responsibilities.
If your organization maintains a group exemption letter and you have questions about these reporting requirements or how they may affect your organization, please contact your Calibre CPA Group representative.
