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TREAS/IRS RIN: 1545-BJ02 Publication ID: Fall 2013 
Title: Section 6033 Update on Group Returns 
Abstract: The regulations concern the annual filing of information returns for organizations that have established tax-exempt status under a group exemption letter. The regulations relate to section 6033 of the Internal Revenue Code and permit the Commissioner to prescribe in published guidance additional eligibility criteria for a local or subordinate organization to be included in a group return. If a local or subordinate organization does not meet the additional eligibility criteria, it will be required to file a separate annual information return. All tax-exempt local or subordinate organizations that are currently included in a group return pursuant to Treasury Regulation section 1.6033-2(d) are affected by the regulation. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.
Legal Authority: 26 USC 6033(a); 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2013   
Additional Information: REG-104399-09 Drafting attorney: Monice L. Rosenbaum (202) 622-6070 Reviewing attorney: Kenneth Griffin (202) 622-6070 Treasury attorney: Ruth Madrigal (202) 622-0224 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Monice L. Rosenbaum
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6070
Fax:202 622-1036
Email: monice.l.rosenbaum@irscounsel.treas.gov

 
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