Turn group exemption oversight into a process you can run every year
Map your current process, identify visibility gaps, and explore what a phased rollout could look like across your organization.
What’s changed and why it
matters for you
Revenue Procedure 2026-8 updates the IRS framework for group exemption letters and clarifies what “general supervision” means in practice. Central organizations are generally expected to annually collect, review, and retain key information from subordinate organizations, including financial data, activity information, and filing compliance status, and to provide annual education on maintaining tax-exempt status.
For existing group exemption arrangements, certain transition requirements run through January 22, 2027.
Beginning in 2026, central organizations generally use Form 15644, Supplemental Group Ruling Information (SGRI), for annual submissions and updates.
The challenge isn’t understanding requirements. It’s running the process at scale.
Managing a group exemption across hundreds or thousands of subordinate organizations is an operational challenge. Givebacks can help you create a repeatable, scalable process with three core capabilities:
Structured data collection and compliance tracking
Collect and review financial and filing information, deliver annual compliance education, and track completion across all chapters in a consistent way.
Clean, centralized visibility
Maintain an accurate roster of subordinate organizations, EINs, officers, and status so leadership always knows who is in the system and who is active.
Workflow, reporting, and exception management
Identify missing information, manage forms, approvals, and attestations, and produce reliable dashboards and clean data for leadership, advisors, and annual reporting.
Could you prove your process today?
Take the 2-minute 2027 Group Exemption Readiness Check.
Group Exemption CFO Brief:
Preparing for IRS Rev. Proc. 2026-8
New IRS group exemption requirements create significant operational responsibilities for central organizations managing subordinate organizations.
This executive brief explains what CFOs and nonprofit leaders should know about general supervision, annual reporting, the Form 990-N issue, compliance education, and preparing for the January 22, 2027 transition deadline.
Built for large, multi-chapter organizations at scale
Supporting more than 14,000 volunteer-led organizations.
One platform, one unified experience.
A partner that grows with you.
Connected group exemption management across every chapter
Givebacks connects central organizations with their chapters, clubs, affiliates, districts, and foundations through a shared organizational hierarchy. Central leadership gets the visibility and workflows needed to oversee the network. Local organiations retain the permissions and autonomy they need.
Annual financial and activity review
Obtain, review, and retain annual information about subordinate finances, activities, and filing compliance to support general supervision across the organization.
Annual education and documentation
Provide annual written information or education to subordinate organizations about maintaining tax-exempt status and annual filing obligations, with a documented record of delivery and completion.
Exception and follow-up management
Surface missing information, nonfilers, inactive organizations, incomplete submissions, and other exemptions so central teams can manage follow-up through a consistent process.
Annual reporting and SGRI preparation
Create dashboards and clean exports to support annual review, governance, advisor workflows, and preparation of Supplemental Group Ruling Information (SGRI).
Subordinate organization records
Maintain an authoritative record of subordinate organizations, EINs, officers, contacts, addresses, permissions, and active or inactive status across the organizational hierarchy.
Annual filing compliance review
Track annual filing information across subordinate organizations, identify potential nonfilers or missing information, and surface organizations requiring follow-up.
Solve the requirement.
Improve the organization.
You gain greater visibility across your organization, while your local chapters get the technology they need to operate, raise money, and engage their members—with the flexibility to choose the solutions that work best for them.
Payments, online store, and point of sale
Accept payments anywhere with flexible tools for online, in-person, and mobile transactions—making it easier to sell, collect, and manage funds in one place.
Fundraising, events, and ticketing
Raise more with flexible fundraising tools, easy event management, and seamless ticketing—all designed to help you engage your community and grow support.
Financial and transactional reporting
Real-time, centralized visibility into every dollar flowing through each of your schools, parent organizations, and booster clubs.
Communications, membership, and organization management
Manage membership and dues payments while making it easy to share updates, organize events, and stay connected with your community.
Move from an annual scramble to a sustainable cycle
Baseline
Reconcile subordinate organizations, EINs, officers, and status
Collect
Gather financial, activity, and filing information across the network
Educate
Deliver annual compliance guidance and document completion
Review
Surface missing information, resolve exceptions, and manage follow-up
Report
Create dashboards and clean exports for governance and advisor workflows
Sustain
This year’s work becomes next year’s starting point
Preparing for the 2027 transition period?
You don’t need to have the entire solution mapped out! Start with a 20-minute group exemption working session.
We’ll look at how you manage subordinate organizations today, identify gaps in data and workflows, and explore how a connected approach could work across your organization.
Talk to a Group Exemption specialistStill assessing?
Get the free 2027 Readiness Checklist
Frequently asked questions
Revenue Procedure 2026-8 updated the IRS procedures for obtaining and maintaining group exemption letters. It includes requirements related to the relationship between central and subordinate organizations, general supervision or control, annual information submissions, and transition provisions for preexisting group exemption letters and subordinate organizations.Certain transition provisions end January 22, 2027.
Under Revenue Procedure 2026-8, a central organization using the general supervision standard generally must annually obtain, review, and retain information about each applicable subordinate organization’s finances, activities, and compliance with annual filing requirements.
The central organization must also annually provide written information or otherwise educate subordinate organizations about requirements for maintaining tax-exempt status, including applicable annual filing requirements.
Organizations should consult their legal and tax advisors to determine how these requirements apply to their circumstances.
Form 15644, Supplemental Group Ruling Information, is used for information central organizations submit to the IRS in connection with maintaining a group exemption letter, including applicable annual updates involving subordinate organizations.
Revenue Procedure 2026-8
Internal Revenue Service, Internal Revenue Bulletin 2026-04
What is Form 15644: Supplemental Group Ruling Information?
Form 15644 is the IRS form used for Supplemental Group Ruling Information (SGRI) submissions related to maintaining a group exemption letter, including required updates about subordinate organizations.
Revenue Procedure 2026-8 generally requires annual Supplemental Group Ruling Information to be submitted at least 30 days, but no more than 90 days, before the close of the central organization’s annual accounting period.
Organizations should confirm their specific submission requirements with their tax advisors.
January 22, 2027 is the end of the transition period for certain requirements applicable to preexisting group exemption letters and preexisting subordinate organizations under Revenue Procedure 2026-8.
Central organizations should review the transition provisions with their legal and tax advisors and determine what changes may be necessary before the transition period ends.
The appropriate information depends on the organization and its compliance obligations, but a scalable oversight process may include subordinate names and EINs, officers and contacts, organizational status, financial and activity information, annual filing status, compliance education, approvals, exceptions, and other information needed for governance and annual reporting.
Technology can help central organizations maintain one subordinate roster, standardize annual data collection, track filing information, deliver compliance communications and education, manage exceptions, and create reliable reporting across the network.
Givebacks brings these activities together within a connected parent-child organizational hierarchy.
Yes. Givebacks uses organizational hierarchies and role-based permissions so chapters can continue managing their own programs and finances while central leadership receives appropriate reporting and governance visibility.
Depending on the organization’s configuration, local organizations can use Givebacks for payments, dues, fundraising, events and ticketing, communications, online stores and point of sale, membership and organization management, reporting, mobile engagement, and rewards.That everyday utility can also improve adoption and create more consistent data for the central organization.
No. Givebacks provides technology and operational infrastructure. Organizations should continue to rely on their own legal and tax advisors for interpretation of Revenue Procedure 2026-8, Form 15644, and their specific compliance obligations.