What is the group exemption number?

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 its 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.

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