Group Exemption Letter (GEL) Program
- Frequently Asked Questions
- ICG GEL Filings
- Participating Chapters and SIGs
- No Longer Participating Chapters and SIGs
- ICG GEL Resources
- How to participate in the ICG's GEL
- Sample GEL Inclusion Statement
- Sample Balance Sheet
- Sample Income/Expense Report
- Sample Form 990-N Receipt
- Checklist for Filing Annual GEL Reports
- Tracking and Reporting Finances with Quickbooks
- Verification of tax-exempt status
- Managing a Non-Profit Profile in GuideStar
- IRS GEL Resources
- Employer Identification Number (EIN) Application
- IRS Form 990-N (ePostcard): "Annual Electronic Filing Requirement for Small Exempt Organizations"
- 26 U.S.C. § 501(c):
"Tax Exempt Organizations"
- IRS Publication 557:
"Tax-Exempt Status for Your Organization."
- IRS Publication 4573:
"Group Exemptions."
- Exempt Organizations Select Check App
Participating in ICG’s Group Exemption Letter (GEL)
The ICG provides a way for its U.S. chapters and SIGs to be recognized as 501(c)(3) non-profit organizations. ICG’s Group Exemption Letter (GEL) is issued by the U.S. Internal Revenue Service (IRS), and enables chapters and SIGs to share in the ICG’s tax-exempt status and accept donations that are tax-deductible under the law.
Participating chapters and SIGs do not have to file a separate application for exemption with the IRS, They also do not have to pay fees to obtain an exemption letter, or wait the normal four year period. This benefit is available without charge to any U.S. based ICG chapter or SIG that chooses to participate.
Participating chapters and SIGs submit their 990N filings, annual financial reports, and list of officers to the ICG each year. They are posted here to meet IRS and ICG requirements. Previous postings for chapters and SIGs who no longer participate are also available here as a permanent record.
ICG GEL Resources provide samples, guidelines, and a filing checklist for participating chapters and SIGs. IRS GEL Resources provide background information from the IRS that chapters and SIGs can consult.