What is the group exemption number?
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Last modified 9/5/2023 6:43:11 AM EST |
A group exemption number (GEN) is a four-digit number assigned by the IRS to the central/parent organization of a group with a group exemption letter. Only organizations that are included in a group exemption receive the GEN from the IRS.
Group exemption letter:
The IRS may provide tax-exempt status to a group of organizations if they are associated with a central organization. This eliminates the requirement for each organization to submit a separate exemption request. The only difference between a group exemption letter and an individual exemption letter is that the group exemption letter applies to multiple organizations.
Form 990 filing requirements for organizations that hold group exemptions:
The filing procedures for exempt organizations remain the same regardless of a group exemption letter. Unless there is a filing exception, both the central organization and subordinates must submit Form 990 or 990-EZ. The central organization must submit its own yearly return, but it may also submit a group return on behalf of its subordinates.
Note: A subordinate organization included in a group return filed by its central organization is not required to file Form 990-N as the group return satisfies its annual reporting requirement.
However, if the subordinate organization isn't included in the group return for the tax year, they must file 990-EZ, 990, or 990-N individually based on the gross receipts.