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Instructions for Form 990 and Form 990-EZ - Introductory Material


Caution: Form 990-EZ is for use by organizations other than sponsoring organizations and controlling organizations defined in section 512(b)(13), with gross receipts of less than $100,000 and total assets of less than $250,000 at the end of the year.
Section references are to the Internal Revenue Code unless otherwise noted.


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