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Directory Results for Short Form Return of Organization Exempt From Income Tax 990-EZ Sponsoring organizations, and controlling organizations as defined in section 512(b)(13) must file Form 990 All other organizations with gross receipts less than $100,000 to Short Form Return of Organization Exempt From Income Tax 990-EZ Under section 501(c) of the Internal Revenue Code ( except black lung benefit trust or private foundation ), section 527 , or section 4947( a)(1) nonexempt charitable