Constituent Councils that do not have tax-exempt status previously approved by the I.R.S. (and have thus been unable to submit their own 990 series form to the I.R.S.) may request to be included in the "Group Exemption" sponsored by the Grand Council. This will allow a Council in this situation to achieve tax-exempt status without having to apply for such status itself, and without any additional fee.
Councils that have or believe that they have tax-exempt status may also be included in the "Group Exemption." It is strongly recommended that all Councils do so. Participating has no cost or downside. Separate status has no benefits, but does have costs.
However, it is extremely important to note that each Council included in the "Group Exemption" will still be responsible for submitting its own 990 series form annually to the I.R.S.
Furthermore, any Council included in the "Group Exemption" that fails to submit its own 990 series form in accordance with I.R.S. regulations will be removed from the "Group Exemption" by the I.R.S. and will not be able to rejoin the "Group Exemption," but will be forced to apply directly to the I.R.S. for its own exempt status, which includes a substantial fee.
A Council may request to be included in the "Group Exemption" sponsored by the Grand Council by completing and submitting the following form to the Grand Secretary:
Request to be Included in Group Exemption
Please note that the completed consent form must be received by the Office of the Grand Secretary by August 31st, 2020.
Forms received after that date will not be included in the Grand Council's "Group Exemption" application to the I.R.S. for 2020.