My subordinate organization is included in a group return. Do I have to file Form 990?
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Last modified 9/25/2020 8:02:17 AM EST
Applicable To
990-PF
990-N
990-EZ
990
8868
1120-POL
You are not required to file a Form 990 return if your subordinate organization is included in a group return. A subordinate organization must consult with the parent organization to include the organization in the group return and authorize it.
An organization has to make sure it is included in a group return before deciding not to file the Form 990 return. If a subordinate organization is not included in the group return and has gross receipts of $200,000 or more, then the organization has to file a Form 990.