Listing of states to which foundation reports

A private foundation must list on its Form 990-PF the name of any state:

1. To which the organization reports in any fashion about its organization, assets, or activities, or
2. With which the organization has registered (or notified in any manner) that it intends to be, or is, a charitable organization or a holder of property devoted to a charitable purpose.

The foundation must provide a copy of its return to each state required to be listed.

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