If the parent organization files a group return on behalf of the
subordinate members of the group, the subordinate member organizations
included in the group return are not required to file a separate Form 990.
However, if the individual member of a group ruling is not included in a
group return filed by the parent organization, it is required to file a
separate Form 990 unless it otherwise meets an exception to the filing
requirements. See Filing Requirements for more information.
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