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Directory Results for Short Return of Organization Exempt From Income Tax Form Sponsoring organizations of donor advised funds and controlling organizations as defined in section 512( b913 ) must file Form 990 All other organizations with gross receipts to Short Return of Organization Exempt From Income Tax Form Sponsoring organizations, and controlling organization as defined In section 512(b)(13) must file Form 990 All other organizations with gross receipts less than $100,000 and