Form 14414 - Group Rulings Questionnaire Page 7

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Page 7 of 12
52. Do you provide financial support for all or some of your subordinates
Yes
Yes
Yes
(all subordinates)
(more than half of the subordinates)
(half or fewer of the subordinates)
No
Don't know
53. Do you provide fundraising assistance for all or some of your subordinates
Yes
Yes
Yes
(all subordinates)
(more than half of the subordinates)
(half or fewer of the subordinates)
No
Don't know
54. Do you conduct joint activities with all or some of your subordinates
Yes
Yes
Yes
(all subordinates)
(more than half of the subordinates)
(half or fewer of the subordinates)
No
Don't know
a. If "yes” to question 54, briefly describe those joint activities
55. Do you provide administrative services or support for all or some of your subordinates
Yes
Yes
Yes
(all subordinates)
(more than half of the subordinates)
(half or fewer of the subordinates)
No
Don't know
56. Do you hire an independent outside auditor to review all or some of your subordinates
Yes
Yes
Yes
(all subordinates)
(more than half of the subordinates)
(half or fewer of the subordinates)
No
Don't know
Part VI - Inclusion of Subordinates in Your Group Exemption Ruling
57. Have you ever removed a subordinate from your group
Yes
No
Don’t know
a. If "yes” to question 57, indicate why you removed a subordinate from your group. Check all that apply
The subordinate failed to send one or more annual reports to you
The subordinate permanently terminated its operations
The subordinate temporarily went inactive
The subordinate failed to pay fees or annual dues to you
The subordinate failed to meet the requirements for tax exemption under the Internal Revenue Code
The subordinate didn't meet the criteria for inclusion in your group exemption
The subordinate engaged in activities not in compliance with your charter, requirements, governing instruments, etc
The subordinate applied for and received recognition of exemption from the IRS
The subordinate requested to be removed from the group
Other (describe)
58. Do you have written standards or procedures with regard to when a subordinate will be removed from your group
Yes
No
Don’t know
a. If "yes” to question 58, do you provide these written standards or procedures to your subordinates
Yes
No
Don’t know
59. Have any of your subordinates ever had their tax-exempt status revoked while a member of your group
Yes
No
Don’t know
a. If "yes” to question 59, indicate how many were revoked during an examination and how many were automatically revoked for
not filing a Form 990-series return or notice for three consecutive years. If no subordinates were revoked in one of these two
categories, enter “0” on the applicable line. Write “Don’t know” on the applicable line if you don’t know the number
Revoked due to examination
Automatically revoked for non-filing
14414
Catalog Number 59845N
Form
(Rev. 10-2012)

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