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JOIN PARENT GROUP 0955
Use this guide when an MCL Department or detachment is not showing under the Marine Corps League group exemption. Start by providing the organization’s official IRS EIN assignment letter through the proper Department and Midwest compliance channel. Do not send a payment or an unsupported group-exemption request directly to the IRS.
WHAT TO PROVIDE
WHAT TO PROVIDE
A clear copy of the complete IRS EIN assignment letter or IRS replacement verification
Detachment # and official name, or the full Department name
MCL Profile ID
The name, position, email, and phone number of the organization contact
A note explaining any legal-name or mailing-address change not shown on the EIN letter
Organizing documents and any current purpose statement, authorization, or other information requested by National
If the EIN letter cannot be found, contact the Midwest Division Director of Detachment Development & Compliance so the replacement evidence can be identified. IRS Letter 147C remains available; eligible Business Tax Account users can now download a digital CP575 EIN Verification Notice. Do not apply for another EIN simply to replace a missing letter. IRS EIN verification options.
WHAT THE COMPLIANCE DIRECTOR WILL DO
WHAT THE COMPLIANCE DIRECTOR WILL DO
Review the EIN evidence and confirm the organization’s EIN and IRS legal name.
Match the detachment or Department to its MCL Profile ID.
Coordinate the approved Parent Group 0955 request through the Department, Division, National, and central-organization process.
Obtain National’s current instructions for new group additions, including confirmation that the required uniform purpose statement is adopted as part of the organization’s governing instrument, and written authorization signed by an officer with personal knowledge of the facts and authority to legally bind the organization. The authorization must acknowledge National’s authority to remove the subordinate with or without cause.
Record the submission date and retain the completed request and supporting documents for follow-up.
National submits the group updates. Certain rules for existing groups and preexisting subordinates have a transition period ending January 22, 2027, and some preexisting-subordinate exceptions continue afterward. New additions and organizations removed and later added back do not receive those preexisting-subordinate exceptions. Follow National’s current instructions for the organization’s situation. IRS Revenue Procedure 2026-8.
KEEP THE SUBMISSION COPY
Save the request or supporting letter permanently with the organization’s EIN and tax records. It documents what was submitted and provides the facts needed if the IRS must be contacted or the request must be sent again.
SUBMITTED DOES NOT MEAN ADDED
A copy of the request proves that it was submitted; it does not prove the IRS completed the addition. Do not report the organization as included under Parent Group 0955 until the status has been verified.
HOW THE STATUS IS CONFIRMED
The IRS record and approved MCL information are rechecked. Once inclusion under Parent Group 0955 is verified, the Airtable record can be updated. Until then, the IRS note should state that the request was submitted and is awaiting confirmation.
IF THE ORGANIZATION HAS BEEN REVOKED
Being added to Parent Group 0955 is different from reinstating a revoked tax-exempt organization. A group exemption request alone will not restore revoked status. Use the Reinstatement page and wait for the IRS determination before marking the organization reinstated.
YOUR ANNUAL FILING IS STILL REQUIRED
YOUR ANNUAL FILING IS STILL REQUIRED
Every detachment and Department keeps its own EIN and continues filing its required Form 990-N, 990-EZ, or 990 each year. Group 0955 membership alone does not replace annual filing. Use the group-return exception only when National specifically confirms inclusion in an actual group return for that tax year. Other filing exceptions, including the pending-reinstatement rule for eligible 990-N filers, are explained in the applicable IRS guidance. Keep EIN verification and final group-inclusion evidence permanently. Retain group requests, IRS notices, returns, and filing acceptances under the organization’s written retention schedule and applicable requirements.
Last reviewed: September 14, 2026.
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