Item F—Group Exemption Number

Enter the four-digit group exemption number if the organization is included in a group exemption. The group exemption number (GEN) is a number assigned by the IRS to the central/parent organization of a group that has a group ruling. Contact the central/parent organization to ascertain the GEN assigned.

Caution: If the organization is covered by a group exemption letter as a subordinate organization, the organization should file Form 990-EZ only if the organization is not included in a group return filed by the central/parent organization.

Caution: The central/parent organization of a group ruling cannot file a group return with Form 990-EZ but must use Form 990.

Section 501(c)(3) organizations and section 4947(a)(1) nonexempt charitable trusts. Such organizations must complete and attach Schedule A (Form 990 or 990-EZ), Public Charity Status and Public Support.