The IRS says tax-exempt organizations can now use its Business Tax Account, while new guidance sets annual information requirements for central organizations with subordinate groups.
The IRS says central organizations covered by group exemption rulings must begin using Form 15644 for annual submissions about affiliated subordinate organizations.
Most nonprofit central organizations with group exemption letters must use new Form 15644 annually. Here are the filing windows and Jan. 22, 2027, transition rules.
