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Form 14414: Group Rulings Questionnaire
IRS Form 14414 is a Group Rulings Questionnaire used to report information about an organization and its subordinates to the IRS. It helps determine group exemption status; for example, it tracks subordinate filing obligations for tax year 2010.
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IRS Form 14414 - Group Rulings Questionnaire
IRS Form 14414 is a Group Rulings Questionnaire used to report information about an organization and its subordinates to the IRS. It helps determine group exemption status; for example, it tracks subordinate filing obligations for tax year 2010.
Risk Radar
Scan points- 1Ensure you accurately check the subordinate's tax-exempt section(s) in Question 8.
- 2Failing to select the correct tax exemption section in Question 1 on Form 14414.
- 3Not accurately listing all subordinates or omitting a subordinate entirely in Part II.
- 4Incorrectly reporting the number of subordinates who have provided authorization (Question 20).
- 5Selecting an incorrect frequency for in-person meetings in Question 34a/b.
Plain English
This form allows an organization to officially document that it operates as part of a larger tax-exempt group with other related organizations (subordinates). By completing Form 14414, the filer informs the IRS about its own status and the statuses of all connected groups. This helps confirm eligibility for certain tax benefits under the Internal Revenue Code.
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 needs to report its status and that of its subordinates to determine group exemption status with the IRS.
- Do not use Form 14414 if you are only reporting a single event (like one specific fee payment) and do not need to detail overall group structure or obligations.
- Check Form 990-T instead when detailing unrelated business income tax filing information for your subordinates.
Form selector
Use this form or another form?
Subordinate has an existing IRS determination letter
To indicate if the subordinate's prior exemption is reflected in your group records.
✓ Check questions 26/27
Group Rulings Questionnaire (Form 14414)
Reporting filing obligations for tax years 2008-2010
To document which subordinates filed a business income tax return for those specific years.
✓ Complete Part VII, Question 63.
Notifying subordinates of Form 990-N requirements
To detail how you informed your subordinates about their required filing (e.g., mail, email).
✓ Complete Part VIII, Question 71.
Group Rulings Questionnaire (Form 14414)
Deadline or filing window
The official source does not specify a trigger event for filing IRS Form 14414. However, Part IX shows specific reporting requirements for Tax Year (TY) 2010, and the form is current as of Revision 10-2012.
Checklist
What you need before filling it out
Question 20 (Subordinate Authorization Count)
Approximate number of subordinates with signed authorization · Page 3
Question 21 (Application Fee Required?)
Yes/No selection · Page 3
Question 24 (Fee Determination Method)
Description of how fees are set if 'Varies' in Q22. · Page 3
Question 43 (Decision Approval Scope)
Checkbox selection for scope (All, More than half, Half or fewer). · Page 3
Question 62 (Subordinate 990-T Filing)
Yes/No selection regarding subordinate filing in 2008, 2009, or 2010. · Page 8
Question 71 (Notification Method)
Checkboxes indicating how subordinates were notified of Form 990-N filing requirements. · Page 10
Before you submit
- 1Confirm the revision date on Form 14414 is 10-2012.
- 2Verify that if you answered 'Yes' to Question 21, you completed Questions 23 or 24.
- 3Check all boxes in Question 43 to accurately reflect which decisions you approve for your subordinates.
- 4Ensure the total number of subordinates listed in Part VII matches the count used in Question 62.
- 5If answering 'Yes' to Question 63, confirm whether you filed on your own Form 990-T or a group Form 990-T (or both).
- 6Review Question 71 responses to ensure all methods of notification for Form 990-N are checked.
- 7If applicable, verify the dollar amount entered in Question 23 is a whole number.
How to file this form
- 1Complete Part I (Questions 1 through 27) by selecting appropriate boxes and filling in required details regarding your group structure. Proof: Completed Q1-Q27 section.
- 2Fill out Part VII (Question 62, 63, and associated table data) to detail subordinate Form 990-T filing history for tax years 2008 through 2010. Proof: Completed Part VII table.
- 3Complete Part VIII by answering Question 71 and detailing how you notified subordinates of their Form 990-N requirements. Proof: Completed Q71 section.
- 4Sign the Group Rulings Questionnaire (Form 14414) before submitting it to finalize the filing. Proof: Signature on form.
Known limitations
- 1If a question does not apply to your organization on Form 14414, answer “N/A” (not applicable) for that specific question.
- 2If you do not require subordinates to adopt any of the documents listed in Question 18, select “N/A” for Question 18.
- 3If you do not require your subordinates to give you any of the information listed in Question 19, select “N/A” for Question 19.
- 4If an exact number is unknown for subordinates who have authorized inclusion in your group (Question 20), provide an approximate number instead.
- 5If you do not have any subordinates that had less than $25,000 in average annual gross receipts prior to 2007, select “N/A” for Question 71.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 14414 is Revision 10-2012, dated October 2012. The source does not point to a separate 'latest information' page but provides the revision date on Page 8.
What changed or needs a fresh check
- Edition date — confirm the revision reads 10-2012.
- Catalog Number — confirm the form is listed as 59845N on Page 8.
- Form number — ensure the title matches 'Group Rulings Questionnaire' (Form 14414).
- Signature requirement — confirmation of a required signature location is not stated in the provided excerpts, but signing before sending is standard practice.
- Tax Year coverage — confirm that Part VII covers tax years 2010, 2009, and 2008.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 14414 (Rev. 10-2012) after filing.
- 2Confirm that the revision date on the form reads October 2012 or later, as listed on the document.
- 3If you answer 'Yes' to Question 70, retain documentation detailing how you informed new subordinates of their Form 990-series obligations (e.g., newsletter, email records).
- 4If you select 'Yes' for Question 21, keep records describing your payment procedure for joining fees.
- 5When answering questions regarding subordinate compliance (like Q73), retain evidence that supports the review or approval process.
Sources
- SRCForm 14414 is the Group Rulings Questionnaire (Catalog Number 59845N) issued by the IRS (Department of the Treasury) (Instructions p.1).
- SRCThe questionnaire covers an organization’s group exemption ruling, its relationship with subordinates, and how they satisfy Form 990-series filing requirements (Instructions p.1).
- SRCIf a question does not apply to your organization on Form 14414, answer “N/A” (not applicable) (Instructions p.1).
- SRCQuestion 18 asks which documents are required of subordinates before inclusion; options include Charter Articles of Incorporation/Organization Bylaws, Conflict of Interest Policy, N/A, or Other (Instructions p.3).
- SRCQuestion 71 references a threshold of less than $25,000 in average annual gross receipts prior to 2007 for subordinates required to file Form 990-N (Instructions p.10).
- SRCQuestion 72a lists confirmation methods for subordinate filings: Require a copy of a subordinate’s annual return, Confirm on www.irs.gov that a subordinate has filed Form 990-N, Require a written confirmation from an officer of a subordinate, or Other (Instructions p.11).
Common confusion points
What do I put if a question doesn't apply to my organization?
Answer “N/A” for that specific question on Form 14414.
→ Check Question 1: The questionnaire asks about practices some group ruling holders engage in with their subordinates.
When answering Question 28, what is the title of the person overseeing the relationship?
Provide the specific job title if you answer 'Yes' to Question 28 on Form 14414.
→ Check Question 28a: This field asks for the primary overseer’s title.
If I don't know how many subordinates have authorized inclusion, what do I write in Question 20?
Provide an approximate number if you cannot state the exact count for Form 14414.
→ Check Question 20: This relates to the approximate number of current subordinates who provided authorization.
What does 'Form 990-series' mean when answering questions about filing obligations?
It refers to any annual return or notice required by a subordinate, such as Form 990 or Form 990-N.
→ Check Question 10: This asks if you inform subordinates of their annual Form 990-series return or notice filing obligations.
If I file a group return for all my subordinates each year, how do I answer Question 72?
Select 'Yes' for Question 72 and then specify the confirmation method in Question 72a.
→ Check Question 72: This asks if you confirm that all subordinates (other than those in your group return) file their own Form 990-series information return or notice each year.
If I select 'Yes' to Question 32, what are the two options for offering gaming services?
The subordinate offers services either to members only, or to members and public.
→ Check Question 32: This asks if subordinates offer any gaming services to their members or to the public.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 990-N (e-Postcard) — This form may be required by subordinates who previously had less than $25,000 in average annual gross receipts prior to 2007.
Questions about IRS Form 14414
What is IRS Form 14414 used for?
This form allows an organization to officially document that it operates as part of a larger tax-exempt group with other related organizations (subordinates). By completing Form 14414, the filer informs the IRS about its own status and the statuses of all connected groups. This helps confirm eligibility for certain tax benefits under the Internal Revenue Code.
Who must file IRS Form 14414?
The organization completing IRS Form 14414 must file it; this applies to any entity seeking or maintaining a group exemption ruling with the IRS.
What information does IRS Form 14414 require?
Part I collects basic organizational data, such as the EIN and tax-exempt section. Part II details subordinate information, covering their tax status and required documentation. Parts III and IV cover communication methods and appointment rights among the members of the group.
When is IRS Form 14414 due?
The official source does not state a specific filing deadline date for IRS Form 14414; it indicates the form is in Revision 10-2012.
Where do I file IRS Form 14414?
The service center or e-file availability is not specified on the excerpts provided, but the catalog number is 59845N. The general filing location would be determined by the filer's specific IRS instructions.
How do I complete IRS Form 14414?
The organization must first complete Part I with its own details. Then, it proceeds through Part II to list and categorize all subordinates. The filer then documents communication methods (Parts III & IV) before signing a document authorizing inclusion in the group.
What happens if IRS Form 14414 is filed incorrectly?
While a direct penalty amount isn't listed for incorrect completion, failing to provide accurate information may result in the denial or modification of the group exemption ruling itself.
What do I put if a question doesn't apply to my organization?
Answer “N/A” for that specific question on Form 14414. Check Question 1: The questionnaire asks about practices some group ruling holders engage in with their subordinates.
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