Central organizations must now use new Form 15644, Supplemental Group Ruling Information, to make their annual Supplemental Group Ruling Information (SGRI) submission to the IRS

New Revenue Procedure 2026-8, 2026-4 I.R.B. 380, which modifies and supersedes Rev. Proc. 80-27, 1980-1 C.B. 677 (as modified by Rev. Proc. 96-40, 1996-2 C.B. 301), retains the requirement for central organizations to provide information about their subordinate organizations annually, unless an exception applies.  New Form 15644, Supplemental Group Ruling Information ensures that all necessary information, described in section 7.02 of Revenue Procedure 2026-8, is provided in the correct format for efficient processing.

Beginning in 2026, central organizations will use new Form 15644, Supplemental Group Ruling Information, to satisfy their annual obligation to submit the information described in section 7 of Revenue Procedure 2026-8. A central organization may also submit additional updates any time, such as to add a new subordinate organization before the annual SGRI filing due date.

Purpose of Form

• Form 15644 is used:
• To update IRS records regarding subordinate organizations under the group exemption,
• To add or remove subordinate organizations under the group exemption,
• To terminate the group exemption, and
• To provide notice to the IRS of any other changes, as required under Rev. Proc. 2026-8.

Tip: Each central organization should use Form 15644 to update information about its subordinate organizations prior to filing a group return on behalf of those subordinate organizations.

Who Must File

Generally, a central organization with one or more subordinate organizations must use Form 15644, Supplemental Group Ruling Information, annually to provide information required to maintain the central organization’s group exemption letter. However, a central organization described in section 501(c)(3) that is a church or a convention or association of churches and that maintains a group exemption letter may, but is not required to, submit Form 15644.

When to File

• Annually. A central organization must submit Form 15644 annually at least 30 days, but no more than 90 days, before the close of the central organization’s annual accounting period.
• Updates. A central organization may provide additional updates at any time.

How to File

Form 15644, Supplemental Group Ruling Information, must be submitted by fax at (833) 312-5228.

For more information see Form 15644, Supplemental Group Ruling Information.

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