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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) D Sponsoring organizations , and controlling organizations as defined in section 512 (b)(13) must file 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 A B Please C Address change Name change