Part I: your organization
Name, EIN, website, group exemption number, preparer details, Code section of exemption, public charity or private foundation classification, and whether the exemption was ever revoked (questions 1 to 6).
14414
Group Rulings Questionnaire
Form 14414, Group Rulings Questionnaire, is an IRS questionnaire for a tax-exempt organization that holds a group exemption ruling. The form says it asks for information concerning your organization's group exemption ruling, including your relationship with your subordinates and the manner in which you and your subordinates satisfy applicable Form 990-series filing requirements.
The questionnaire has 80 questions in nine parts, from information about the organization and its subordinates to communication, supervision, services, removals, Form 990-T filing, annual returns and group returns, and the annual group exemption update. Several questions ask about tax years 2008, 2009 and 2010. The form says some questions may not apply, and to answer N/A when one does not.
This edition is dated October 2012. You can fill out Form 14414 free in your browser on this page and download it without an account.
Name, EIN, website, group exemption number, preparer details, Code section of exemption, public charity or private foundation classification, and whether the exemption was ever revoked (questions 1 to 6).
Number of subordinates, their Code sections and classifications, foreign activity, written agreements, eligibility criteria, required documents, joining fees and annual dues, and activities such as lobbying or gaming (questions 7 to 33).
Meetings, conference calls, newsletters and website communication, then the relationship: appointing directors, overlapping officers, compensation oversight, veto power, and copies of returns, financial statements and activity reports (questions 34 to 50).
Training, financial support, fundraising help, joint activities, administrative services and outside audits, then removals of subordinates, written removal standards and revocations (questions 51 to 61).
Form 990-T filing by or for subordinates, the organization's own Form 990, 990-EZ or 990-N filings, group returns, public disclosure by subordinates, and how subordinates are told about their filing requirements (questions 62 to 74).
How the annual group exemption update is prepared, how subordinates' existence and exemption are verified, reporting removals, the date of the most recent update, and group return timing (questions 75 to 80).
Enter the organization's name, EIN, website, group exemption number, and the name, title and phone number of the person completing the form.
Several questions say to skip ahead depending on an earlier answer, for example skip to question 5 if section 501(c)(3) was not selected in question 1.
The form says to answer N/A when a question does not apply. Many questions also offer a Don't know box, and some ask for approximate numbers if the exact number is unknown.
Enter dates as MM/DD/YYYY, counts in numeric format and fees in whole dollar amounts, as the questions ask.
Fill in the tables for 2010, 2009 and 2008 in Parts VII and VIII, entering N/A for a year where the question says to.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
The form itself prints no mailing address, due date or separate instructions. It shows OMB Number 1545-2071 and Catalog Number 59845N.
The form says if a question does not apply to your organization, answer N/A (not applicable).
The header shows October 2012 and each page footer shows Form 14414 (Rev. 10-2012). The form runs 12 pages.
990
1,075 fields, 12 pages
990-EZ
325 fields, 4 pages
990-T
128 fields, 2 pages
990-PF
1,147 fields, 13 pages
The form is addressed to the organization that holds a group exemption ruling, called the group ruling holder, and asks about its subordinates. It is not a form for individuals.
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The form says it asks for information concerning your organization's group exemption ruling, including your relationship with your subordinates and how you and your subordinates satisfy Form 990-series filing requirements.
The organization that holds the group exemption ruling. Part I asks for its group exemption number and the name and title of the person completing the form.
The form says some questions may not be applicable to your organization, and to answer N/A (not applicable) for those.
Several questions in Parts VII and VIII ask about tax years 2008, 2009 and 2010, and question 74 asks about tax year 2010.
The form itself does not print a mailing address or a due date.