The Internal Revenue Service proposed changes to the tax-exempt group ruling process that will negatively impact the process for maintaining group rulings if the changes are enacted. The Legal Department of the General Council on Finance and Administration (GCFA) continues to monitor the proposed changes and issued detailed guidance on the proposal and what can be done before any changes are made final. The best option for churches and groups who fall under GCFA’s group ruling to head off potential future complications is to apply to be officially listed in the group ruling. This can be done by visiting umgroupruling.org and completing information for your church. A letter documenting inclusion in the group ruling can be completed in less than 10 minutes for churches. If your church has completed this online process before, the church is already included in the database listing. There is no way to know when or which proposed changes will be implemented so local churches are encouraged to complete this process as soon as possible to save potential future administrative worry. For questions on the group ruling, contact GCFA’s Legal Department at firstname.lastname@example.org.