Tax-exempt central organizations get new IRS form

Central organizations at nonprofits with local affiliates are now required to file a new form with the Internal Revenue Service to maintain their tax-exempt status.

The new Form 15644, Supplemental Group Ruling Information, will now be used to make annual Supplemental Group Ruling Information submissions, the IRS said in an email Tuesday. Revenue Procedure 2026-8 retains the earlier requirements for central organizations to provide information about their subordinate organizations annually, unless an exception applies. The new form will ensure all the necessary information is provided in the correct format for efficient processing. 

The IRS sometimes recognizes a group of organizations as tax-exempt if they're affiliated with a central organization, such as a national association or church denomination. That way each of the local organizations doesn't need to apply for its own exemption individually. A group exemption letter has the same effect as an individual exemption letter, but it applies to the group of organizations. 

Starting this year, central organizations will use the new Form 15644, Supplemental Group Ruling Information, to satisfy their annual obligation to submit the information described in section 7 of Revenue Procedure 2026-8. A central organization can also submit additional updates any time, for example, to add a new subordinate organization before the annual SGRI filing due date.

Form 15644 is used to update the IRS's records on subordinate organizations under the group exemption; to add or remove subordinate organizations under the group exemption; to terminate the group exemption; and to let the IRS know about any other changes required under Rev. Proc. 2026-8.

The IRS recommended that each central organization should use Form 15644 to update information about its subordinate organizations prior to filing a group return on behalf of those subordinate organizations.

Generally, according to the IRS, a central organization with one or more subordinate organizations must use Form 15644, Supplemental Group Ruling Information, annually to provide information required to maintain the central organization's group exemption letter. However, a central organization described in section 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 to, submit Form 15644.

Central organizations need to submit Form 15644 annually at least 30 days, but no more than 90 days, before the close of the central organization's annual accounting period. However, central organizations can provide additional updates at any time.

Form 15644, Supplemental Group Ruling Information, has to be submitted by fax at (833) 312-5228.