)
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Forms and publications
Form 990 Instructions, Appendix E PDF. Group Returns – Reporting Information on Behalf of the Group (select the page link under the heading Contents for Appendix E)
Web articles
Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: Who Must File
Exempt Organizations Annual Reporting Requirements - Form 990, Schedule R: Group Return Reporting
Exempt Organizations Annual Reporting Requirements - Overview - Returns by Members of Group Ruling