How to file Form 15644

General information from public IRS documents, checked Oct 23, 2026. Not tax or legal advice. Not affiliated with the IRS.

If your organization holds an IRS group exemption (one ruling that covers your chapters, clubs, posts or units), you now file Form 15644 every year. This plain-English guide for volunteer treasurers and secretaries covers who files, when your window opens and closes, how to file online, and what each line asks for. Terms are explained in the glossary.

Filing Form 15644 with the IRS is free, and you can do it yourself; this free guide shows how. You pay us only if you want your roster, the checks and a drafted form done for you.

What Form 15644 is

Form 15644, Supplemental Group Ruling Information (the IRS shortens it to SGRI), is a yearly report. The central organization (the national, state or regional “parent”) sends it to the IRS about the chapters its group exemption covers. The IRS calls those chapters “subordinates”. The form says which chapters joined, left, changed their name or address, or were automatically revoked. It also asks the central to confirm that it supervises its chapters.

The rules behind it are in Revenue Procedure 2026-8, effective January 20, 2026, which replaced the 1980 group exemption rules (Rev. Proc. 80-27). The IRS announced the form on July 14, 2026. The current PDF is labeled Rev. 10-2026.

The form asks only for changes to your chapter list. But since January 2019 the IRS no longer sends central organizations its list of their chapters (IRS Publication 557, Reminders). So start by finding out what the IRS has on file.

Who must file

• Every central organization with one or more subordinates must file annually to keep its group exemption letter, unless an exception applies. There is no size threshold.
• Church exception: some centrals may file but don’t have to: a 501(c)(3) central that is itself a church, or a convention or association of churches (Rev. Proc. 2026-8 §7.05). The exception depends on what the central is, not on what its chapters do. If you are unsure whether it applies, ask your adviser.
• Groups showing zero chapters: a group letter that existed on January 20, 2026 and has no chapters must add at least one or terminate the letter before January 22, 2027 (§12.02(2)(b)).

The same form is used for interim updates and for terminating a group exemption.

When to file: the 90-to-30-day window

File at least 30 days, but no more than 90 days, before the end of the central organization’s tax year (§7.01). Use the same tax year as on the central’s own Form 990 or 990-EZ. Under the old rules, the annual update was due at least 90 days before year-end (EY). If your calendar still says “90 days before”, it’s out of date.

• Nothing changed? You still file, checking “No reportable change” (§7.02(5)).
• Need to add or remove a chapter mid-year? You can file an interim update at any time.

Windows for years ending on the last day of a month, next 12 months (status as of October 23, 2026). If your year ends on another date, such as a 52–53-week year, count back from your actual year-end. The IRS hasn’t said whether a weekend or holiday extends the window, so don’t count on extra time.

Separate deadline for group letters that existed on January 20, 2026: the transition cleanup below must be filed before January 22, 2027, whatever your year-end. If your annual window falls after that date, the cleanup goes in as an interim update.

How to file: online or by fax

The form’s current instructions say it “must be submitted electronically on irs.gov/forms-pubs/mobile-friendly-forms or by fax at (833) 312-5228.”

• Online (since September 28, 2026): open the IRS mobile-friendly forms page and find Form 15644. That page marks the form as needing an IRS Online Account. Set up the sign-in before your deadline week. After you submit, the IRS shows a success message and a download link. Save the copy.
• Fax: complete the PDF version and fax it to (833) 312-5228. Keep the fax confirmation page with your copy.

Heads-up: most guidance from July and August 2026 says fax only, including the IRS’s own announcement and several firm alerts. That was true then; the online option came later. Rev. Proc. 2026-8 also gives a mailing address in Ogden, Utah. It was a fallback until electronic filing existed. The current instructions name only online and fax.

The forms page lists the online version as an April 2026 revision and the PDF is Rev. 10-2026, so labels may differ slightly. The walkthrough follows the PDF.

Field-by-field walkthrough

The form has a header (items a–k), three parts and a signature. Your Part I answers decide which sections of Part III you complete.

Header, items a–k

Part I: five yes/no questions

1. Change in purpose, character or method of operation? “Yes” means describing each change in Part III, Section A, line 1.
2. Any subordinate automatically revoked? That is, did a chapter lose its exemption for not filing a required 990, 990-EZ or 990-N for three consecutive years? “Yes” means completing Part III, Section A, line 2.
3. Is every chapter affiliated with you and under your general supervision or control? If “No”, describe the relationship. See general supervision.
4. Any change to the chapter list in your most recent SGRI? (For most groups this year, that is the last annual update under the old rules.) This covers chapters that changed name or mailing address, and chapters added. It also covers chapters no longer included: those automatically revoked, and 501(c)(3) chapters that became private foundations. “Yes” means completing Part III, Section B.
5. Adding new subordinates? If yes, check each attestation that is true: 5a written authorization from each new chapter; 5b your group letter’s information still applies to them; 5c each acknowledged you may remove it with or without cause; 5d–5f special rules for schools, hospitals and 501(c)(4) organizations (or “N/A”).

Part II: three group-wide attestations

1. All subordinates are described in the same paragraph of section 501(c).
2. No subordinate is ineligible: not foreign, not a private foundation, not a Type III supporting organization, not a 501(c)(29) health insurance issuer, and not an automatically revoked organization that hasn’t been reinstated.
3. All subordinates have adopted a uniform purpose statement in their governing documents.

You check a box only if the statement is true. Some of these requirements don’t apply to chapters that were already in your group when the new rules took effect (§12.02(3)). If you can’t check a box, talk to your adviser before filing rather than guessing.

Part III, Section A

• Line 1: the number of chapters with a change in purpose, character or method of operation, then for each one its EIN, name, effective date and a description of the change.
• Line 2: the revoked count. Enter the number of chapters automatically revoked since your most recent annual SGRI. The instructions add that the IRS may terminate a group letter if more than half of the subordinates have been automatically revoked.

Rev. Proc. 2026-8 asks for a list of revoked chapters (name, mailing address, EIN). The question 4 instructions count revoked chapters among those “no longer included”. Our reading of the two together (confirm with your adviser): enter the count on line 2 and list each revoked chapter as a Removal row in Section B. If you don’t know when your last annual filing was made, agree on the counting period with your adviser.

Part III, Section B: the Information Change Roster

Line 3 asks how many chapters you are listing. Then, one row per affected chapter only (the instructions say not to list chapters with no change):

• 3a Type of entry: change, removal or new (required).
• 3b EIN (required).
• 3c Name: as it should appear on your updated roster. The instructions say to leave it blank if you are not changing the name.
• 3d Date of formation or incorporation: for chapters being added.
• 3e Doing business as, if any.
• 3f In care of name: only if the chapter’s mail goes to a third party such as an accountant or attorney.
• 3g Mailing address: domestic or foreign, then street, city, state and ZIP.
• 3h Foundation code: for 501(c)(3) chapters only, codes 10–25 (for example, 15 for publicly supported, 16 for 509(a)(2)).
• 3i Type of organization: corporation, trust, cooperative or association.
• 3j Fiscal year month (MM). Chapters included in a group return must share the same tax year-end.

Each row also has a box attesting that the chapter isn’t organized in a foreign country. The instructions mention no bulk upload, so expect to key in rows by hand.

Signature

The signer declares, under penalties of perjury, that the form is true, correct and complete, and adds a title and date.

The January 22, 2027 cleanup checklist

Group letters that existed on January 20, 2026 get temporary relief from four rules until January 22, 2027. Before that date, file Form 15644 to do the following (§12.02(2)):

1. Get your IRS roster from the EO Business Master File (the GROUP column is your GEN) and compare it with your own list.
2. One group letter only. If you hold more than one, choose the one to keep, give the IRS copies of all of them, and terminate the rest.
3. At least one subordinate. If you have none, add one or terminate the letter.
4. Same 501(c) paragraph. Remove chapters that fall under a different paragraph than the one in your group application.
5. Affiliation and supervision. Make sure every existing chapter is affiliated with you and under your general supervision or control. Remove any you can’t make sure of.
6. Give removal notice early. Give a chapter at least 30 days’ notice before the filing that removes it. Then tell it how it can get its own exemption (§8.02(2)–(3)). Send notice by mid-December 2026. December 21 is the last safe day for a filing before January 22, 2027 (§8.02(2)).
7. Handle revoked chapters. Report them. A revoked chapter can rejoin only after the IRS reinstates it (§9.07).
8. File and keep proof: an annual update if your window is open, otherwise an interim update.

Automatic revocation and the more-than-50% rule

By law, an organization that doesn’t file a required Form 990, 990-EZ or 990-N for three years in a row loses its tax-exempt status automatically. The loss takes effect on the original due date of the third missed return (IRS). A 990-N is due by the 15th day of the 5th month after the tax year ends. A chapter on the central’s group return doesn’t file its own 990-N; the group return covers it (IRS).

A revoked chapter leaves your group. The IRS removes it. It can rejoin only after the IRS reinstates it (§8.02(1), §9.07).

The bigger risk is to the whole group. If more than half your chapters are automatically revoked, the IRS may end your group exemption (§8.01(1)(g)). The Rev. Proc. doesn’t say over what period, or against which count, that half is measured. The IRS may also end it for other reasons: no timely and complete Form 15644 filing, no chapters, failure to supervise, or the central itself being revoked (§8.01(1)).

If a group letter ends, it no longer covers any chapter. To stay recognized, chapters join another group or, if necessary, apply on their own (churches are treated differently, §9.04). The Rev. Proc. sets no dollar penalty; losing the letter is the consequence.

“General supervision”: why a 990-N copy isn’t enough

Each chapter must be affiliated with the central and under its general supervision or control. Under §4.02(3), general supervision generally means the central, every year:

1. obtains, reviews and keeps information on each chapter’s finances, activities and annual filing compliance; and
2. sends each chapter written information (email counts), or otherwise educates it, about what it must do to stay tax-exempt, including annual filing.

A copy of a chapter’s Form 990 or 990-EZ can supply point 1. A copy of its Form 990-N is not enough (§4.02(3)(b)); the e-Postcard carries almost no financial or activity detail. So federations whose clubs file only the 990-N need to collect something more each year. For chapters not required to file at all, point 1 is optional. “Control” is another route, for example appointing a majority of a chapter’s board. Rev. Proc. 2026-8 doesn’t say how detailed that information must be (§4.02(3)); decide your approach with your adviser.

Common mistakes

• Filing outside the 90-to-30-day window (for example, on the old “90 days before” schedule). It may not count as your annual update.
• Skipping a no-change year.
• Using the group-return EIN in item c.
• An item e count that doesn’t reflect this filing’s additions and removals.
• Listing unchanged chapters in Section B.
• Removing a chapter without 30 days' notice, or re-adding a revoked one before reinstatement.
• Treating 990-N copies as proof of supervision.
• Following older guidance that says fax only, or mailing the form.
• Not saving a copy and the confirmation.
• Assuming IRS records are current. Bulk files update monthly and can lag, so check individual chapters in Tax Exempt Organization Search.

Frequently asked questions

Do we have to file if nothing changed this year?

Yes. File in your window and check “No reportable change”.

Can I file Form 15644 online?

Yes, since September 28, 2026, through the IRS mobile-friendly forms page, which marks the form as requiring an IRS Online Account. Fax to (833) 312-5228 is the other option.

Our year ends December 31. What is our window?

October 2 through December 1, 2026.

Our year ends June 30. Do we wait until spring?

Your annual window is April 1 to May 31, 2027. But transition cleanup (removals, keeping one group letter and terminating the others, adding a first chapter) must be filed before January 22, 2027, as an interim update. If you think you missed an earlier window, ask your adviser how to catch up.

Where do I find our current IRS roster?

Since January 2019 the IRS no longer sends it (IRS Publication 557). You can rebuild it from the IRS EO Business Master File by filtering the GROUP column for your four-digit GEN, or use a free lookup such as ours.

A chapter was automatically revoked. Can we keep it?

No. It must apply to the IRS for reinstatement first. Once reinstated, it can be added back with a new Form 15644 filing.

Is there a penalty for filing late?

Rev. Proc. 2026-8 sets no dollar penalty. The risk is that the IRS may end the group exemption for not filing a timely and complete Form 15644.

We’re a church central. Do we file?

Optional, if the central is a 501(c)(3) church or a convention or association of churches. Other religious-affiliated centrals should check with an adviser.

Sources

IRS

• Rev. Proc. 2026-8 (PDF; also in Internal Revenue Bulletin 2026-4)
• Form 15644, Rev. 10-2026, with instructions (PDF)
• Publication 557, Tax-Exempt Status for Your Organization (Rev. 1-2025, PDF): the 2019 end of roster mailings
• IRS mobile-friendly forms
• IRS announcement of Form 15644 (July 14, 2026)
• IRS group exemption resources
• Automatic revocation of exemption and FAQs for group exemption subordinates
• Form 990-N (e-Postcard) requirements
• EO Business Master File extract and Tax Exempt Organization Search

Professional alerts

• KPMG: IRS Form 15644 for SGRI submissions
• EY: Central organizations must use new Form 15644
• Venable: New changes for nonprofits with group exemptions (2026) and roster mailings ended (2019)
• PKF O’Connor Davies: A new era for group exemption rulings
• GRF CPAs: IRS introduces new Form 15644

Related pages

• Form 15644 due dates by fiscal year-end
• The Jan 22, 2027 cleanup checklist
• How to get the IRS list of your chapters
• Find your group exemption number (GEN)
• Browse all group exemptions

What changed

• Oct 23, 2026: First published. Covers online filing (the IRS has accepted Form 15644 online since Sep 28, 2026), the 90-to-30-day window, the Jan 22, 2027 cleanup and a field-by-field walkthrough of Form 15644 (Rev. 10-2026).
• Oct 23, 2026: Rewritten for readability: shorter sentences, a "Two deadlines" box at the top of "When to file", and one name for each term.

Not tax or legal advice. General information from public IRS documents, last checked October 23, 2026. KeepYourGroup (operated by Studio Pyrizhky) is not affiliated with the IRS or any government agency. The central organization’s officer is responsible for the accuracy of any Form 15644 they sign and file. For decisions about your group (eligibility, supervision, removing a chapter), consult a qualified tax adviser.