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Official form guide
Form 14414: Group Rulings Questionnaire
IRS Form 14414 is the Group Rulings Questionnaire used by organizations that hold a group exemption ruling to report information about themselves and their subordinate entities. It asks for details such as the number of subordinates and whether any have gross receipts under $25,000 that now require a Form 990‑N filing.
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IRS Form 14414 - Group Rulings Questionnaire
IRS Form 14414 is the Group Rulings Questionnaire used by organizations that hold a group exemption ruling to report information about themselves and their subordinate entities. It asks for details such as the number of subordinates and whether any have gross receipts under $25,000 that now require a Form 990‑N filing.
Risk Radar
Scan points- 1Leaving required fields blank can cause the questionnaire to be rejected.
- 2Not answering question 7 about whether you currently have any subordinates in your group.
- 3Providing a non‑numeric response for the number of subordinates in question 7a.
- 4Failing to check all applicable Internal Revenue Code sections for subordinates in question 8.
- 5Omitting the description of other communication methods in question 38 when you answer Yes.
Plain English
This questionnaire gathers basic data about the group‑exempt organization and each of its subordinates. It records who runs the group, how many subordinates exist, their tax‑exempt status, and how the group communicates with them. The answers help the IRS maintain the group exemption ruling.
Submission Date
- Filing date: 2013-05-13 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an organization that holds a group exemption ruling must report information about its group and subordinate entities to the IRS.
- Do not use it when the organization does not have a group exemption ruling or is filing only an individual return for a single entity.
- Check Form 990‑T instead when you need to report unrelated business income tax for a subordinate.
Form selector
Use this form or another form?
Subordinate has unrelated business income tax to report
IRS requires filing a separate business income tax return for subordinates with taxable unrelated business income
✓ Verify that the subordinate’s income meets filing thresholds
Group needs to file a consolidated return for subordinates
The group exemption requires filing a Form 990 for the group as a whole
✓ Confirm that the group meets filing requirements for Form 990
Subordinate must file an electronic notice of small‑revenue organization
Organizations with gross receipts under $25,000 must file Form 990‑N instead of Form 990
✓ Ensure the subordinate’s receipts are below the $25,000 threshold
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
21. Application or joining fee requirement
Yes/No answer · Form 14414, question 21
23. Fixed joining fee amount
Dollar amount · Form 14414, question 23
25. Annual fees or dues requirement
Yes/No answer and fee type selection · Form 14414, question 25
26. Acceptance of subordinates with existing determination letters
Yes/No answer · Form 14414, question 26
43. Approval or veto power over subordinate decisions
Selected options · Form 14414, question 43
Before you submit
- 1Review answers to questions 21–24 about fees and ensure they are complete.
- 2Verify that all required Yes/No selections (e.g., questions 21, 22, 25, 26) are answered.
- 3Enter whole dollar amounts where the form asks for a dollar amount.
- 4Mark all applicable boxes in each “Check all that apply” section.
- 5Attach any supporting documents referenced (e.g., bylaws, financial statements) if required.
- 6Sign the questionnaire in the designated signature block.
- 7Keep a copy of the completed Form 14414 for your records.
How to file this form
- 1Complete all required fields on Form 14414, including fee questions and subordinate information.
- 2Review the form for completeness and accuracy, correcting any omissions.
- 3Sign the form in the authorized signature block.
- 4Mail the signed Form 14414 to the IRS address indicated in the instructions and retain the mailing receipt as proof of filing.
Known limitations
- 1If a question does not apply to the organization, answer “N/A” (Form p.1).
- 2Select “N/A” if the organization does not require subordinates to adopt any charter, articles, bylaws, or other governing documents (Form p.3).
- 3Select “N/A” if the organization does not require subordinates to provide any bylaws, financial statements, articles, membership lists, or other information (Form p.3).
- 4Select “N/A” if none of the subordinates have any Form 990‑series return or notice filing obligations (Form p.10).
- 5Select “N/A” if the organization does not have any subordinates that had less than $25,000 in average annual gross receipts prior to 2007 (Form p.10).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 14414 is revised 10-2012; the source does not reference a latest‑information webpage or indicate any changes beyond that revision date.
What changed or needs a fresh check
- Edition date — confirm the revision reads 10-2012
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the form is signed before submission
- Page count — confirm the form has 12 pages
Quick Facts
Downloads
After you file
- 1Keep the completed Form 14414 and any supporting documents in the organization’s records.
- 2Retain the records for at least three years after the filing date.
- 3Expect an acknowledgment receipt from the IRS within 30 days of mailing the questionnaire.
- 4If the IRS returns the questionnaire with errors, correct the mistakes and resend the revised form promptly.
- 5Store a digital copy of the filed questionnaire in the same location as other group ruling documents.
Sources
- SRCForm p.1 — if a question does not apply to the organization, answer “N/A”.
- SRCForm p.3 — select “N/A” if you do not require subordinates to adopt any governing documents.
- SRCForm p.3 — select “N/A” if you do not require subordinates to give you any information.
- SRCForm p.10 — select “N/A” if none of your subordinates have any Form 990‑series filing obligations.
- SRCForm p.10 — select “N/A” if you do not have any subordinates that had less than $25,000 average annual gross receipts prior to 2007.
- SRCForm p.10 — Form 990‑N mentioned as e‑Postcard notice for subordinates now required to file.
- SRCForm p.5 — Form 990‑EZ mentioned as a filing option for subordinates.
- SRCForm p.11 — confirmation that subordinates file their own Form 990‑series returns.
- SRCForm p.10 — Form 990 referenced as subordinate’s annual return.
Common confusion points
Do I have to answer “N/A” for every question that doesn’t apply?
The questionnaire instructs to use N/A when a question is not applicable, but filers may overlook this instruction.
→ Mark N/A for any question that truly does not apply to your organization.
What if I don’t know the exact number of subordinates that gave authorization?
Question 20 asks for an approximate number, leading filers to think an exact count is required.
→ Provide the best estimate you have; write “Don’t know” only if you truly have no idea.
Do I need to attach the subordinates’ governing documents to the questionnaire?
The form lists documents you may require, but does not state they must be attached.
→ Only answer the questions; attach documents only if specifically requested by the IRS.
Is a person with primary responsibility for subordinates required to be listed?
Question 28 asks if such a person exists, but does not require naming the individual.
→ Answer Yes/No and provide the title only if you answered Yes.
Do I have to report subordinates that were exempt from filing before 2007?
Question 71 references subordinates with prior exemption, which can be confusing for newer groups.
→ Answer Yes/No based on whether any subordinate previously had gross receipts under $25,000 before 2007.
Should I indicate how often I hold in‑person meetings even if I never meet in person?
Question 34 asks about meeting frequency, but some filers think it’s optional.
→ Select the option that best reflects your practice, even if it is “No”.
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Questions about IRS Form 14414
What is IRS Form 14414 used for?
This questionnaire gathers basic data about the group‑exempt organization and each of its subordinates. It records who runs the group, how many subordinates exist, their tax‑exempt status, and how the group communicates with them. The answers help the IRS maintain the group exemption ruling.
What information does IRS Form 14414 require?
Part I collects the organization’s name, EIN, website, exemption section and contact details. Part II gathers information on subordinates, including their number and tax‑exempt sections. Later parts record communication practices and filing obligations of subordinates.
How do I complete IRS Form 14414?
Begin by completing Part I with the organization’s identifying information and the person signing the form. Continue to Part II to answer whether subordinates exist, how many, and their exemption codes. Fill Part III and Part IV with details on communications and governance relationships. End with Part IX, reporting each subordinate’s required Form 990‑series filing. Sign the form before submission.
Do I have to answer “N/A” for every question that doesn’t apply?
The questionnaire instructs to use N/A when a question is not applicable, but filers may overlook this instruction. Mark N/A for any question that truly does not apply to your organization.
What if I don’t know the exact number of subordinates that gave authorization?
Question 20 asks for an approximate number, leading filers to think an exact count is required. Provide the best estimate you have; write “Don’t know” only if you truly have no idea.
Do I need to attach the subordinates’ governing documents to the questionnaire?
The form lists documents you may require, but does not state they must be attached. Only answer the questions; attach documents only if specifically requested by the IRS.
Is a person with primary responsibility for subordinates required to be listed?
Question 28 asks if such a person exists, but does not require naming the individual. Answer Yes/No and provide the title only if you answered Yes.
Do I have to report subordinates that were exempt from filing before 2007?
Question 71 references subordinates with prior exemption, which can be confusing for newer groups. Answer Yes/No based on whether any subordinate previously had gross receipts under $25,000 before 2007.
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