IRS Introduces Form 15644 for Organizations with Group Exemptions
Published on by Lynn Meiser in Not-for-Profit, Tax Services
- Beginning in 2026, central organizations must use Form 15644 to report Supplemental Group Ruling Information (SGRI) for organizations covered under a group exemption.
- The new form standardizes how organizations report updates such as adding or removing subordinate organizations, terminating a group exemption, and notifying the IRS of other required changes.
- Organizations don’t have to wait until their annual filing to submit Form 15644 and can report qualifying changes throughout the year as they occur.
- Most central organizations with group exemptions are required to file annually, while churches and conventions or associations of churches may file voluntarily.
- Annual filings must be submitted during a specific filing window, no earlier than 90 days and no later than 30 days before the end of the central organization’s annual accounting period.
Organizations that maintain a group exemption have a new IRS filing requirement to be aware of. Beginning in 2026, central organizations must use Form 15644, Supplemental Group Ruling Information, to report updates about the subordinate organizations covered under their group exemption.
The new requirement is part of Revenue Procedure 2026-8, which updates the IRS’s procedures for maintaining group exemptions. While the annual reporting requirement itself hasn’t changed, Form 15644 creates a standardized way for organizations to provide the information the IRS needs to keep its records current.
What’s a group exemption?
A group exemption allows a central organization, such as a national non-profit or association, to obtain tax-exempt recognition from the IRS on behalf of qualifying subordinate organizations. Rather than each subordinate organization applying separately, the central organization maintains the group exemption and reports certain information to the IRS.
To keep that group exemption in good standing, central organizations are generally required to provide updated information about their subordinate organizations each year.
What’s Form 15644?
Form 15644 is the IRS’s new form for submitting Supplemental Group Ruling Information (SGRI). Central organizations will use it to:
- Update information about subordinate organizations
- Add new subordinate organizations
- Remove subordinate organizations
- Terminate a group exemption
- Notify the IRS of other required changes under Revenue Procedure 2026-8
Organizations do not have to wait until their annual filing to report changes. For example, if a new subordinate organization joins the group during the year, the central organization may submit Form 15644 to update the IRS before its annual filing window. The revised Form 15644 is dated April 2026, was posted by the IRS on May 29, 2026, and the IRS formally announced the use of the new form in an Exempt Organizations update on July 14, 2026.
Who has to file?
Most central organizations with one or more subordinate organizations covered under a group exemption must file Form 15644 annually.
An exception applies to central organizations that are churches or conventions or associations of churches described under Section 501(c)(3). These organizations may choose to file the form but aren’t required to do so.
When is it due?
The annual filing must be submitted:
- No earlier than 90 days before the end of the central organization’s annual accounting period.
- No later than 30 days before the end of the annual accounting period.
Organizations may also submit updates throughout the year as changes occur.
How is it filed?
Unlike many IRS forms, Form 15644 currently must be submitted by fax to the IRS at (833) 312-5228.
The IRS also recommends updating Form 15644 before filing a group return on behalf of subordinate organizations to ensure its records are accurate.
Next steps for central organizations
If your organization maintains a group exemption, now is a good time to review your reporting process. Consider taking the following steps:
- Review your current list of subordinate organizations.
- Confirm the IRS has accurate information for each organization.
- Plan for the annual filing window so Form 15644 is submitted on time.
- Update the IRS throughout the year when organizations are added or removed instead of waiting for the annual filing.
Taking a proactive approach can help reduce administrative issues and keep your group exemption records current.
Talk to us
Keeping up with changing IRS reporting requirements can be challenging, especially for organizations managing multiple subordinate entities. The good news? With the right guidance, staying compliant doesn’t have to be overwhelming.
Our team of top non-profit tax pros helps exempt organizations navigate evolving IRS requirements with practical, organization-specific guidance. If you have questions about Form 15644, group exemptions, or your reporting responsibilities, contact us today to schedule a free consultation.
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