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Directory Results for Short Return of Organization Exempt From Income Tax FormV 990EZ Sponsoring organizations of donor advised funds and controlling organizations as defined in section 512(b)(13) must file Form 990 All other organizations with gross to Short Return of Organization Exempt From Income Tax Foy 990 Z Sponsoring organizations , and controlling organizations as defined In section 512 (bx13) must file Form 990 All other organizations with gross receipts less than $100,000