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Directory Results for 990 Under section 501 (c), 527, or 4947 (a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation ) The organization may have to use a copy of this return to satisfy s tate reporting requirements to 990 Under section 501 (c), 527, or 4947 (a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) Department of the Treasury Internal Revenue Service The organization may have to use a copy of this