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15 January 2026

IRS revenue procedure updates and modifies group exemption program

The IRS on January 15, 2026, in Revenue Procedure 2026-8, updates the conditions under which a controlled group of organizations may obtain tax-exempt status under IRC Section 501(c) through the agency's group exemption program. Revenue Procedure 2026-8, which updates and supersedes Revenue Procedure 80-27 (as modified by Revenue Procedure 96-40), finalizes proposed changes published in Notice 2020-36 with some modifications (see Tax Alert 2020-1256). A Tax Alert is forthcoming.

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Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2026-0214

 

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