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Directory Results for 990 Short Form Return of Organization Exempt From Income Tax 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 and to 990 Short Form Return of Organization Exempt From Income Tax Under section 501 (c), 527, or 4947(aX1) of the Internal Revenue Code (except black lung benefit trust or private foundation) EZ Department of the Treasury 20' 2 ' Sponsoring