A subsidiary organization does not have an IRS determination letter in its own name but will either be named as part of a group exemption on another organization’s IRS 501(c)(3) determination letter, or will be recognized as a chapter of another organization who has its own IRS 501(c)(3) determination letter. A parent organization holds ownership over subsidiary entities, or a subsidiary is under the common control of a parent group. A parent may either list its subsidiaries as part of their group exemption on their IRS 501(c)(3) determination letter or simply recognize the entity as a chapter under its main organization.