Item H. Group returns. If the organization answers “Yes” to line H(a) but “No” to H(b), attach a list (not in Schedule O) showing the name, address, and EIN of each affiliated organization included in the group return. A central or subordinate organization filing an individual return should not attach such a list. Enter in line H(c) the four-digit group exemption number (GEN) if the organization is filing a group return, or if the organization is a central or subordinate organization in a group exemption and is filing a separate return. Do not confuse the four-digit GEN number with the nine-digit EIN number reported in item D of the form’s heading. A central organization filing a group return must not report its own EIN in item D but the special EIN issued for use with the group return.

If attaching a list:

• Show the form number (“Form 990”) and tax year;

• Show the organization’s name and EIN;

• Enter the four-digit group exemption number (GEN);

• Use the same size paper as the form.