Fillable Group Rulings Questionnaire Form 14414 October 2012

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Group Rulings Questionnaire Form 14414 October 2012

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Catalog Number 59845N www.irs.gov
Form
14414 (Rev. 10-2012)
Form 14414
(October 2012)
Department of the Treasury - Internal Revenue Service
Group Rulings Questionnaire
OMB Number
1545-2071
This questionnaire asks for information concerning your organization’s group exemption ruling, including your relationship with your
subordinates and the manner in which you and your subordinates satisfy applicable Form 990-series filing requirements. The
questionnaire asks about a range of practices that some group ruling holders engage in with their subordinates. Some questions may
not be applicable to your organization. If a question does not apply to your organization, answer “N/A” (not applicable).
Part I - Information About Your Organization
Name of organization Employer Identification Number (EIN)
Organization’s website address (URL) Group exemption number
Full name and title of person completing this form Contact phone number
1. Indicate under which section of the Internal Revenue Code you are tax exempt
Section 501(c)(3) Section 501(c)(4) Section 501(c)(5)
Section 501(c)(6) Section 501(c)(7) Section 501(c)(8)
Section 501(c)(9) Section 501(c)(10) Section 501(c)(14)
Section 501(c)(19) Don’t know
Other (describe)
2. If you selected section 501(c)(3) in question 1, indicate your private foundation or public charity classification from the list below.
Skip to question 5 if you did not select section 501(c)(3) in question 1
Section 509(a)(1) Section 509(a)(2) Section 509(a)(3)
Section 509(a)(4) Private foundation Don’t know
Other (describe)
3. If you selected section 509(a)(1) in question 2, indicate the subsection under which you qualify below. Skip to question 4 if you did
not select section 509(a)(1) in question 2
Section 170(b)(1)(A)(i) Section 170(b)(1)(A)(ii) Section 170(b)(1)(A)(iii)
Section 170(b)(1)(A)(iv) Section 170(b)(1)(A)(v) Section 170(b)(1)(A)(vi)
Don’t know
4. If you selected section 509(a)(3) in question 2, indicate the type of status that applies to your organization below. Skip to question 5
if you did not select section 509(a)(3) in question 2
Type I Type II Type III (Functionally Integrated)
Type III (Non-Functionally Integrated) Don’t know
5. Has your tax-exempt status ever been revoked based on an examination
Yes No Don’t know
a. If "yes" to question 5, provide the date your tax-exempt status was revoked in the format MM/DD/YYYY, for example 06/01/2009
(for June 1, 2009). If you don’t know the exact date your organization was revoked, write “Don’t know”
Date (MM/DD/YYYY)
6. Has your tax-exempt status ever been automatically revoked for not filing a required return (Form 990-series) or notice (Form 990-N)
for three consecutive years
Yes No
a. If "yes" to question 6, provide the date that your tax-exempt status was revoked in the format MM/DD/YYYY, for example
11/15/2010 (for November 15, 2010). The date should be no earlier than 05/15/2010
Date (MM/DD/YYYY)
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Catalog Number 59845N www.irs.gov
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14414 (Rev. 10-2012)
Part II - Information About Your Subordinates
7. Do you currently have any subordinates in your group exemption ruling (hereafter “group”)
Yes No
a. If “yes” to question 7, how many subordinates are currently in your group? The response needs to be in numeric format
8. Indicate under which section(s) of the Internal Revenue Code your subordinates are tax exempt. Check all that apply
Section 501(c)(3) Section 501(c)(4) Section 501(c)(5)
Section 501(c)(6) Section 501(c)(7) Section 501(c)(8)
Section 501(c)(9) Section 501(c)(10) Section 501(c)(14)
Section 501(c)(19) Don’t know
Other (describe)
9. If you selected Section 501(c)(3) in question 8, indicate the types of foundation or public charity classifications that are represented
by your subordinates. Check all that apply. Skip to question 12 if you did not select section 501(c)(3) in question 8
Section 509(a)(1)
Other (describe)
Don’t knowPrivate foundationSection 509(a)(4)
Section 509(a)(3)Section 509(a)(2)
10. If you selected section 509(a)(1) in question 9, choose the subsection under which your subordinates qualify below. Check all that
apply. Skip to question 11 if you did not select section 509(a)(1) in question 9
Section 170(b)(1)(A)(i) Section 170(b)(1)(A)(ii) Section 170(b)(1)(A)(iii)
Section 170(b)(1)(A)(iv) Section 170(b)(1)(A)(v) Section 170(b)(1)(A)(vi)
Don’t know
11. If you selected section 509(a)(3) in question 9, choose the type of status that applies to your subordinates below. Check all that
apply. Skip to question 12 if you did not select section 509(a)(3) in question 9
Type I Type II Type III (Functionally Integrated)
Type III (Non-Functionally Integrated) Don’t know
12. Are some or all of your subordinates nearly identical to each other in their governance structure, organizational documents and the
types of activities they perform
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
13. Are any of your subordinates organized in a foreign country
Yes No Don’t know
a. If "yes" to question 13, list the countries in which your subordinates are organized
14. Do any of your subordinates conduct or support any activities in foreign countries
Yes No Don’t know
a. If “yes” to question 14, list the countries in which your subordinates conduct or support activities
15. Do you have a written contract or agreement with any of your subordinates
Yes No Don’t know
a. If "yes” to question 15, do you have a written contract or agreement with all of your subordinates
Yes No
16. Do you have a formal, written set of eligibility criteria for a subordinate to be included in and remain in your group
Yes No Don’t know
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Form
14414 (Rev. 10-2012)
17. Do you require subordinates to include specific provisions in their articles, bylaws or other governing instruments before you will add
them to your group
Yes No Don’t know
18. Which of the following documents do you require your subordinates to adopt before you will add them to your group? Check all that
apply. Select “N/A” if you do not require your subordinates to adopt any of these documents
Charter Articles of Incorporation/Organization Bylaws
Conflict of Interest Policy N/A
Other (describe)
19. When considering whether to add an organization to your group as a subordinate, which of the following do you require the
organization to give you? Check all that apply. Select “N/A” if you do not require your subordinates to give you any of this
information
Bylaws Financial statement
Articles of Incorporation/Organization Membership list
Past information return or notice Description of activities
Names of directors, trustees and officers Signed document authorizing inclusion in the group
Compensation of directors, trustees and officers N/A
Other (describe)
20. How many of your current subordinates have given you an authorization to be included in your group, signed by a duly authorized
officer of each subordinate? Provide an approximate number if exact number is unknown
Don’t know
21. Do you require an organization to pay an application or joining fee before you will add it to your group
Yes No
22. If "yes" to question 21, which of the following describes your payment procedure? If “No” to question 21, skip to question 25
Fee is the same for all new subordinates Fee varies
23. If you checked "Fee is the same" in question 22, indicate the dollar amount you require each new subordinate to pay for joining or
applying to join your group. Use whole dollar amounts
Enter amount
24. If you checked "Fee varies” in question 22, describe how you determine the application or joining fees
25. Do you require that all or some of your subordinates pay you annual fees or dues each year
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
a. If "yes” to question 25, how do you determine the amount(s) of your subordinates' fees or dues? Check all that apply
Flat fee Percent of subordinate membership dues Percent of subordinate gross receipts
Other (describe)
26. Do you permit an organization to be included in your group if it already has its own determination letter from the Internal Revenue
Service (IRS) recognizing its tax exemption
Yes No Don’t know
27. If an organization has its own determination letter when it joins your group, IRS records will only reflect the subordinate's exemption
as a part of your group, and not the determination letter it had prior to joining your group. Do you inform the subordinate that its
individual determination letter will no longer be effective after it is added to your group
Yes No Don’t know
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28. Is there a person in your organization who has primary responsibility for overseeing the relationship between you and your
subordinates
Yes No Don’t know
a. If "yes” to question 28, what is this person’s title
29. Do you delegate authority to any of your subordinates to supervise other organizations in your group
Yes Don’t knowNo
30. Do any of your subordinates engage in political campaign intervention
Yes No Don’t know
31. Do any of your subordinates conduct lobbying activities
Yes No Don’t know
32. Do any of your subordinates offer any gaming services to their members or to the public
Yes (members only) Yes (members and public) No
Don’t know
33. Do any of your subordinates offer goods, facilities or services to the public that do not further their tax-exempt purposes
Yes No Don’t know
a. If "yes" to question 33, briefly describe those activities of your subordinates that do not further their tax-exempt purposes
Part III - Communication with Your Subordinates
34. Do you hold in-person meetings with directors, trustees or officers of all or some of your subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
a. If "yes" to question 34, check the option that best describes how often you hold in-person meetings with your subordinates
Less often than annually Annually Semi-annually (twice a year)
Quarterly Monthly
b. If “yes” to question 34, do you keep minutes of all or some of these meetings
Yes (all meetings) Yes (more than half of the meetings) Yes (half or fewer of the meetings)
No Don't know
35. Do you hold regular conference calls with the directors, trustees or officers of all or some of your subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
a. If "yes" to question 35, check the option that best describes how often you hold conference calls with your subordinates
Less often than annually Annually Semi-annually (twice a year)
Quarterly Monthly
b. If “yes” to question 35, do you keep minutes of all or some of these conference calls
Yes (all conference calls) Yes (more than half of the conference calls) Yes (half or fewer of the conference calls)
No Don't know
36. Do you send a newsletter to all or some of your subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
a. If "yes” to question 36, check the option that best describes how often you send a newsletter to your subordinates
Less often than annually Annually Semi-annually (twice a year)
Quarterly Monthly
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37. Do you communicate with your subordinates through your website
Yes No Don’t know
38. Do you communicate with your subordinates through means other than those described in this Part III
Yes No
a. If "yes” to question 38, describe the other means through which you communicate with your subordinates
Part IV - Relationship with Your Subordinates
39. Do you elect or appoint (or have the right to elect or appoint) one or more of the directors, trustees or officers of all or some of your
subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
40. Do you have one or more overlapping directors, trustees or officers with all or some of your subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
41. Do one or more of your subordinates elect, nominate or appoint (or have the right to elect, nominate or appoint) one or more of your
directors, trustees or officers
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
42. Do any of your subordinates compensate their directors, trustees or officers
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
a. If “yes” to question 42, what involvement, if any, do you have in the compensation process? Check all that apply
Approve compensation of subordinates’ directors, trustees or officers
Require subordinates to adopt a policy for determining reasonable compensation
Require subordinates to provide documentation showing basis for compensation
Review compensation information on Form 990/990-EZ or reports provided by subordinates
Do not take any action to ensure reasonableness of compensation
Don’t know
Other (describe)
43. Do you approve or have veto power over the following decisions of all or some of your subordinates? Check one box for each row
Decision
Yes (all
subordinates)
Yes (more than half
of the subordinates)
Yes (half or fewer of
the subordinates)
No Don't Know
Changes to Organizing Documents
Appointment/Removal of Directors
Compensation of Directors, Trustees, Officers
Sale of Substantial Assets
Termination
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44. Describe any other decisions you approve or have veto power over for all or some of your subordinates. If there are no other
decisions, indicate “N/A”
45. Do you require all or some of your subordinates to provide you with copies of all their Form 990-series annual returns or notices
(Form 990, 990-EZ, 990-N, 990-T or 990-PF) that they file
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
46. Do you require all or some of your subordinates to provide you with copies of their financial statements
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
47. Do you require all or some of your subordinates to provide you a report on their activities
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
a. If "yes” to question 47, how often do you request a report on activities? Check the option that best describes how often you
request reports on the activities of your subordinates
Less often than annually Annually Semi-annually (twice a year)
Quarterly Monthly
48. Do you conduct performance reviews of all or some of your subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
a. If "yes” to question 48, check the option that best describes how often you conduct performance reviews of your subordinates
Less often than annually Annually Semi-annually (twice a year)
Quarterly Monthly
49. Do you approve the budgets of all or some of your subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
a. If "yes” to question 49, check the option that best describes how often you approve the budgets of your subordinates
Less often than annually Annually Semi-annually (twice a year)
Quarterly Monthly
50. Do you take any other actions not described in this Part IV, Relationship with Your Subordinates, to exercise general supervision or
control over your subordinates
Yes No
a. If "yes" to question 50, describe any other actions that you take to exercise general supervision or control over your subordinates
Part V - Services You Provide For Your Subordinates
51. Do you provide any kind of educational training or materials for all or some of your subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
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52. Do you provide financial support for all or some of your subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
53. Do you provide fundraising assistance for all or some of your subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
54. Do you conduct joint activities with all or some of your subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
a. If "yes” to question 54, briefly describe those joint activities
55. Do you provide administrative services or support for all or some of your subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
56. Do you hire an independent outside auditor to review all or some of your subordinates
Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates)
No Don't know
Part VI - Inclusion of Subordinates in Your Group Exemption Ruling
57. Have you ever removed a subordinate from your group
Yes No Don’t know
a. If "yes” to question 57, indicate why you removed a subordinate from your group. Check all that apply
The subordinate failed to send one or more annual reports to you
The subordinate permanently terminated its operations
The subordinate temporarily went inactive
The subordinate failed to pay fees or annual dues to you
The subordinate failed to meet the requirements for tax exemption under the Internal Revenue Code
The subordinate didn't meet the criteria for inclusion in your group exemption
The subordinate engaged in activities not in compliance with your charter, requirements, governing instruments, etc
The subordinate applied for and received recognition of exemption from the IRS
The subordinate requested to be removed from the group
Other (describe)
58. Do you have written standards or procedures with regard to when a subordinate will be removed from your group
Yes No Don’t know
a. If "yes” to question 58, do you provide these written standards or procedures to your subordinates
Yes No Don’t know
59. Have any of your subordinates ever had their tax-exempt status revoked while a member of your group
Yes No Don’t know
a. If "yes” to question 59, indicate how many were revoked during an examination and how many were automatically revoked for
not filing a Form 990-series return or notice for three consecutive years. If no subordinates were revoked in one of these two
categories, enter “0” on the applicable line. Write “Don’t know” on the applicable line if you don’t know the number
Revoked due to examination Automatically revoked for non-filing
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Form
14414 (Rev. 10-2012)
60. Have you ever added to your group an organization whose tax-exempt status has been revoked (either by examination or for not
filing for three consecutive years)
Yes No Don’t know
61. Have you ever added a subordinate back to your group that you previously removed
Yes No Don’t know
Part VII - Form 990-T Filing Information
62. Have any of your subordinates filed a Form 990-T, Exempt Organization Business Income Tax Return, for tax years 2008, 2009 or
2010
Yes No Don’t know
a. If “yes” to question 62, provide the total number of subordinates in your group, the number that filed a Form 990-T, and for those
that filed Form 990-T, the number of subordinates that paid unrelated business income tax for the periods listed below. Provide
approximate numbers if the exact numbers are not known. If you did not have any subordinates in a particular year,
enter “N/A” in the column entries for that year
2010 2009 2008
Total Number of Subordinates
Number Filing Form 990-T
Number That Paid Unrelated Business Income Tax
63. Have you filed a Form 990-T on behalf of one or more of your subordinates for tax years 2008, 2009 or 2010
Yes No Don’t know
a. If “yes” to question 63, did you include the subordinate(s) on your own Form 990-T, and/or did you file a group Form 990-T that
includes only your subordinate(s)? Check all that apply
Yes (own Form 990-T) Yes (group Form 990-T) Don’t know
b. If “yes” to question 63, check the year(s) you filed a Form 990-T on behalf of any of your subordinates
Tax Period Filed
2010
2009
2008
Part VIII - Annual Information Returns, Notices, and Group Returns
64. For the tax years listed below, which types of information returns or notices did you file with the IRS for your own organization?
Check all that apply for each row. If you did not file any of these returns for a particular year, check the “N/A” box for that
row
Tax Period Form 990 Form 990-EZ Form 990-N N/A
2010
2009
2008
65. Have you ever reported information on any of your subordinates’ revenues, expenses, assets, liabilities or activities on your own
Form 990-series return (not a group return)
Yes No Don’t know
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66. Have you filed a Form 990 group return on behalf of two or more of your subordinates for tax years 2008, 2009 or 2010? If you
answer “no” or “don’t know,” skip to question 70
Yes No Don’t know
a. If "yes" to question 66, provide the total number of subordinates included in your group exemption, the total number included in
your Form 990 group return, and the number of subordinates included in that return that had gross receipts greater than or equal
to $200,000 OR had total assets equal to or greater than $500,000 for the periods listed below
Provide approximate numbers if the exact numbers are not known. If you did NOT file a group return with two or more
of your subordinates in any of the years below, insert “N/A” in the column entries for that year
2010 2009 2008
Total Number of Subordinates
Number Included in Your Form 990 Group Return
Number of Subordinates with > $200,000 Gross
Receipts OR Total Assets > $500,000
b. Have you obtained an EIN (Employer Identification Number), separate from your own EIN, to use to file a group return
Yes No Don’t know
c. Prior to filing a group return, did you obtain a written statement, signed by an officer under penalties of perjury, from each of the
subordinates included in the group return that authorized each subordinate's inclusion in the return for the periods listed below?
Select one per row
Year Yes No N/A (Didn’t File Group Return)
2010
2009
2008
d. Did you file a group return on behalf of some but not all of your subordinates for tax years 2008, 2009 or 2010
Yes No Don’t know
e. If 'Yes' to question 66d, describe the reason(s) why you did not file a group return for all subordinates and the criteria you used to
determine which subordinates to include (or not include) in a group return
67. Have any of your subordinates that you included in a group return for tax year 2008, 2009 or 2010 separately disclosed to the public
the subordinate’s portion of the compensation information reported on the group return
Yes No Don’t know
a. If “yes” to question 67, how many of your subordinates separately disclosed to the public the subordinate’s portion of the
compensation information reported on the group return? Check one box for each row
Year
All
subordinates
More than half of
the subordinates
Half or fewer of
the subordinates
Don't Know N/A (no group return filed)
2010
2009
2008
b. If “yes” to question 67, how did your subordinates disclose the compensation information to the public? Check all that apply
Subordinate’s website Another’s website Don’t know
Other (describe)
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68. Have any of your subordinates that you included in a group return for tax year 2008, 2009 or 2010 separately disclosed to the public
the subordinate’s portion of the program services information reported on the group return
Yes No Don’t know
a. If “yes” to question 68, how many of your subordinates separately disclosed to the public the subordinate’s portion of the program
services information reported on the group return? Check one box for each row
Year
All
subordinates
More than half of
the subordinates
Half or fewer of
the subordinates
Don't Know N/A (no group return filed)
2010
2009
2008
b. If “yes” to question 68, how did your subordinates disclose the program services information to the public? Check all that apply
Subordinate’s website Another’s website Don’t know
Other (describe)
69. Have any of your subordinates that you included in a group return for tax year 2008, 2009 or 2010 separately disclosed to the public
the subordinate’s portion of the information on revenue, expenses, assets and liabilities reported on the group return
Yes No Don’t know
a. If “yes” to question 69, how many of your subordinates separately disclosed to the public the information on revenue, expenses,
assets and liabilities reported on the group return? Check one box for each row
Year
All
subordinates
More than half of
the subordinates
Half or fewer of
the subordinates
Don't Know N/A (no group return filed)
2010
2009
2008
b. If “yes” to question 69, how did your subordinates disclose the information on revenue, expenses, assets and liabilities to the
public? Check all that apply
Subordinate’s website Another’s website Don’t know
Other (describe)
70. Do you inform all new subordinates of their annual Form 990-series return or notice filing obligations? Select “N/A” if none of your
subordinates have any Form 990-series return or notice filing obligations
Yes No Don’t know N/A
a. If "yes” to question 70, how have you informed your new subordinates of their filing requirements? Check all that apply
Telephone call Newsletter E-mail
Website
Other (describe)
71. Have you informed all of your subordinates that were exempt from Form 990-series filing requirements prior to 2007 because they
didn’t exceed the annual gross receipts filing threshold that they are now required to file a Form 990-N (e-Postcard) notice? Select
“N/A” if you do not have any subordinates that had less than $25,000 in average annual gross receipts prior to 2007
Yes No Don’t know N/A
a. If "yes” to question 71, how have you notified these subordinates of their Form 990-N filing requirements? Check all that apply
Telephone call Newsletter E-mail
Website
Other (describe)
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72. Do you confirm that all of your subordinates (other than those included in your group return, if any) file their own Form 990-series
information return or notice each year? Select “N/A” if you file a group return on behalf of all subordinates each year
Yes No Don’t know N/A
a. If "yes” to question 72, how do you confirm that each subordinate has filed a Form 990-series information return or notice? Check
all that apply
Require a copy of a subordinate’s annual return
Confirm on www.irs.gov that a subordinate has filed Form 990-N
Require a written confirmation from an officer of a subordinate that it has filed
Other (describe)
73. Do you review or approve each of your subordinate’s annual Form 990-series informational returns or notices before they are filed?
Select “N/A” if you file a group return on behalf of all subordinates each year
Yes (review only) Yes (review and approve the filing) No N/A
74. Indicate below the number of your subordinates required to file each type of Form 990-series information return or notice for tax
year 2010. Use an approximate number for a particular Form 990-series return if the exact number is not known. If a
particular return listed below was not required to be filed by any of your subordinates for tax year 2010, indicate with an
“N/A”
Return
Number of Subordinates
Required to File for TY 2010
Form 990
Form 990-EZ
Form 990-N
Form 990-PF
Not Required to File
Don't Know
Total
Part IX - Annual Group Exemption Update
75. Indicate the method you use to complete your annual group exemption update to the IRS
Revise the subordinate listing provided to you each year by the IRS
Provide your own current listing of all active subordinates to the IRS
Other (describe)
76. Do you verify the continued existence of your subordinates prior to the submission of your annual group exemption update
Yes No
a. If "yes” to question 76, describe how you verify the existence of your subordinates
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77. Do you verify that your subordinates continue to meet the requirements for federal tax exemption prior to the submission of your
annual group exemption update
Yes No
a. If "yes” to question 77, describe how you verify that your subordinates continue to meet the requirements for federal tax
exemption
78. If you have ever removed subordinates from your group, did you report the removal of any of the subordinates to the IRS through
your annual group exemption update
Yes (reported all removals) Yes (reported some removals) No Don't know
79. Indicate the date of the most recent annual group exemption update you submitted to the IRS
Date (MM/DD/YYYY)
Don’t know
80. Have you ever included an organization in a group return prior to notifying the IRS that the organization had become a subordinate
in your group
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Group Rulings Questionnaire Form 14414 October 2012

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Completed 14 May 2019

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