Forms and publications Form 990 Instructions, Appendix E PDF. Group Returns – Reporting Information on Behalf of the Group (select the page link under the heading Contents for Appendix E) Publication 4573 PDF, Group Exemptions Web articles Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: Who Must File Exempt Organizations Annual Reporting Requirements - Form 990, Schedule R: Group Return Reporting Exempt Organizations Annual Reporting Requirements - Overview - Returns by Members of Group Ruling Other materials Report of Advisory Committee on Tax Exempt and Government Entities on Group Exemptions PDF (June 15, 2011)