The Internal Revenue Service (IRS) sometimes recognizes a group of organizations as tax-exempt if they are affiliated with a central organization. This is known as a group exemption.
Sigma Gamma Rho Sorority, Inc. is a non-profit corporation that enjoys tax exemption under section 501(c)(7) of the Internal Revenue Code. All regions and chapters have the privilege to and are expected to share in this status under Sigma Gamma Rho’s group exemption. The Sorority's group exemption allows regions and chapters to tack onto the tax-exempt status of the Sorority at large and is another tool to measure compliance.