Do I need to file a separate return for subordinate organizations?

If your organization is a subordinate under a group exemption and your parent organization has filed a group return (usually Form 990) that includes your entity for the tax year, you do not need to file a separate return.

This applies if:

• Your organization is officially listed as a subordinate under the IRS group exemption.
• The parent organization has confirmed that it included your organization in its group return for that tax year.