Do individual members of a group ruling have to file separate Form 990 returns?
The parent and local organizations of each group must agree on their filing responsibilities. If the parent chooses to file a group return for its local organizations, and the local organizations agree to be included, then the local organizations should not file their own separate returns. However, if the local organizations are not included in a group return, they must file their own returns unless they meet one of the other exceptions to the filing requirements. See Filing Requirements for more details.
Additional information
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