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(Organizations with gross annual income $200,000 and up, or with total assets of over $500,000)
Electronic tax filing. (Organizations with gross income normally under $50,000/ year)
(Organizations with gross annual income between $50,000 and $199,999, and with total assets of under $500,000)
(Organizations with gross income normally under $50,000/ year, but who wish to file an itemized return to satisfy state agencies & major donors)
(Annual filing for all private foundations, regardless of income)
