To receive federal tax-exempt status ... and then apply for recognition of exemption by filing Form 1023 (Charitable Organizations) or 1024 (Other Tax-Exempt Organizations), with the necessary ...
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Form 990: Return of Organization Exempt from Income Tax OverviewEven organizations exempt from paying federal income tax must report ... even if it has not yet filed Form 1023 with the IRS to receive official approval of its tax-exempt status.
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