Short answer: To remove a church from its group letter, the central organization must give the church at least 30 days’ notice, then notify the IRS (on the new Form 15644), and then notify the church again with information on how it may obtain recognition of its exemption or claim exemption without recognition. The removal is effective on the date the IRS is notified, not on the date of the vote or decision. Rev. Proc. 2026-8 § 8.02(2)–(3); Form 15644 (Rev. 10-2026).
Why this matters now
A denomination, network, association, or convention can still end its relationship with a church on any terms its governing documents allow—a messenger vote, a board decision, a church’s own request to leave. The IRS has no say in that. But that decision does not take a church off the group letter. Under Rev. Proc. 2026-8, a subordinate “will cease to be included in a group exemption letter on the date the central organization notifies the IRS.” § 8.02(2).
Until then the church is in limbo: out of the relationship, still on the letter. A written removal procedure closes that gap.
The three steps
1. At least 30 days’ notice to the church. “A central organization must provide a subordinate organization with at least 30 days’ notice prior to removing the subordinate organization” from the letter. § 8.02(3). The Rev. Proc. does not prescribe a form. Give it in writing, to an address the church actually uses, and keep proof of delivery.
2. Notice to the IRS, after the 30 days run. The central organization removes the church by notifying the IRS “through an SGRI submission” listing subordinates no longer included. §§ 7.02(2)(a)(ii), 8.02(2). It “may not submit the SGRI removing the subordinate organization prior to the end of the 30-day period.” § 8.02(2). The IRS’s vehicle is Form 15644, which must be submitted electronically through irs.gov’s mobile-friendly forms page or by fax; the form lists no mailing address. Form 15644 (Rev. 10-2026), Where to File. Check the current Form 15644 instructions on irs.gov before filing.
3. A second notice to the church. After the IRS submission, the central organization “also must notify” the church that it has been removed and “provide the subordinate organization with information regarding how it may obtain recognition of its exemption” or “claim exemption without recognition.” § 8.02(3) (citing §§ 9.05, 9.06).
Church central organizations still have to file for removals
A central organization that is a church or a convention or association of churches is excused from the annual SGRI submission. § 7.05. That exception does not make removals self-executing. Removal takes effect only on the IRS notification. § 8.02(2). A central organization that skips the filing has not removed the church.
Removal can be with or without cause
“Removal of a subordinate organization by the central organization can be with or without cause.” § 8.02(2). Churches added on or after January 20, 2026, must acknowledge that in their written authorization. § 4.06(2). Churches already on the letter on January 20, 2026, need not sign that acknowledgment, but the central organization’s power to remove them is the same. §§ 8.02(2), 12.02(3)(d).
What happens to the church
Nothing happens to its exemption. The status of a church removed from a group letter “will not be affected.” § 9.04 (citing IRC § 508(c)(1)(A)). The church may apply for its own determination letter but is not required to. § 9.05(3). If it applies within 27 months of removal and otherwise qualifies, its recognition dates back to the removal date. § 10.03(2)(b)(ii).
The rest of the letter stays in effect for every other subordinate. § 8.02(4).
A removed church that comes back
If a church that was on the letter on January 20, 2026, is removed and later added back, it is no longer a “preexisting subordinate organization.” § 3.10. It must then meet every requirement for a new church: EIN, signed authorization with the removal acknowledgment, and the uniform purpose statement. § 12.03(5). Weigh that before removing a church over a dispute that may be resolved.
Timing for annual meetings, board actions, and the transition
Annual-meeting and board actions. Send the 30-day notice promptly after the decision. File with the IRS no earlier than day 31 after the church receives the notice. Send the second notice the same week.
Transition-period removals. A church the central organization cannot bring within the new supervision definition must be removed, and the removal must be completed before January 22, 2027. § 12.02(2)(d), (f). Working back 30 days, the notice should go out by mid-December 2026. Allow margin for filing confirmation and holidays.
The IRS can remove churches too
The IRS will remove a subordinate that is no longer exempt, is an ineligible type, has been automatically revoked, or is in the wrong § 501(c) paragraph, and may remove one that otherwise fails the revenue procedure. § 8.02(1). Automatic revocation does not apply to churches, which file no annual return or notice, but it is a live risk for camps, agencies, colleges, and other ministries that file. See Camps, schools, and agencies.
What a written removal procedure should cover
- Who may initiate removal (a vote or decision under the central organization’s governing documents, a church’s request to leave, dissolution, or a church’s failure to supply required information).
- Who sends the 30-day notice, to what address, and how delivery is proved.
- A designated officer to file Form 15644 and keep the filing confirmation.
- The post-removal notice, which must explain how the church may obtain recognition or claim exemption without it (§§ 8.02(3), 9.04–9.06).
- A removal log, kept with the January 20, 2026, roster.
Related: Checklist for January 22, 2027 · Rev. Proc. 2026-8 overview
Questions about your church’s or organization’s group letter? Call 816-398-8305 or book a consultation.
This page is general information about Rev. Proc. 2026-8 as of October 26, 2026. It is not legal advice for any church or organization. Reading it or contacting the firm does not create an attorney-client relationship. Law Offices of Jonathan R. Whitehead LLC, 229 SE Douglas St., Ste. 210, Lee’s Summit, Missouri 64063.