What is the group exemption number?
7.1k views | Last modified 9/22/2022 2:30:45 AM EST

Applicable To
990-PF 990-N 990-EZ 990 8868 1120-POL

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.

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ExpressTaxExempt, the industry-leading, IRS-authorized e-file provider, supports the e-filing of Forms 990, 990-EZ, 990-N, 990-PF, and many other forms.

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