[0] GROUP EXEMPTION [Basic Characteristics] Sponsor obtains federal group tax exemption, confers 501(c)(3) status on subordinate projects. Yes [Relationship is...] Subordinate- Affiliate Project Only as provided in affiliation agreement. [Ownership of result] Project Annual listing of organizations, no financial information. 990, separate or group return [Comments] 
Project gets 501(c)(3) status without separate application to IRS; must be subject to general supervision or control of sponsor.