What is the group exemption number?
668 views |Last modified 12/31/2024 6:22:15 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.

File your 990 forms with Tax990, the industry-leading, IRS-authorized e-file provider that supports the e-filing of Forms 990, 990-EZ, 990-N, 990-PF, and many other forms.

Get Started with Us