Tax-exempt central organizations get new IRS form

Centralized nonprofit organizations with local partnerships are now required to file a new form with the Internal Revenue Service to maintain their tax-exempt status.

Administrative Matters

New Price 15644The Group Penalties Supplement will now be used to file annual Group Tax Returns, the IRS said in an email Tuesday. Tax Plan 2026-8 retains the primary requirement for central organizations to provide information about their subordinate organizations annually, unless otherwise applicable. The new version will ensure that all relevant information is provided in a proper format for efficient operation.

The IRS sometimes recognizes a group of organizations as tax-exempt if they are affiliated with a central organization, such as a national organization or church organization. That way each local group doesn’t need to seek its own privacy. An organizational exclusion letter has the same effect as an exclusion letter, but applies to a group of organizations.

Beginning this year, federal entities will use the new Form 15644, Supplemental Statement of Organizational Decisions, to meet their annual reporting requirements described in section 7 of Financial Regulation 2026-8. The central organization can also submit additional updates at any time, for example, to add a new subordinate organization before the annual SGRI submission date.

Form 15644 is used to update IRS information on entities subject to the entity exemption; to add or remove groups subject to the group exemption; to end the group’s isolation; and to notify the IRS of any changes required under Rev. Proc. 2026-8.

The IRS recommends that each central entity use Form 15644 to update information about its subordinate entities before filing a group return on behalf of those entities.

Generally, according to the IRS, a centralized organization with one or more subsidiaries must use Form 15644, Supplemental Group Tax Information, each year to provide the information needed to maintain the centralized organization’s exemption letter. However, a central organization described in section 501(c)(3) that is a church or congregation or group 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 groups can provide additional updates at any time.

Form 15644, Supplemental Statement of Group Judgment, must be submitted by fax at (833) 312-5228.