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U.S. only - Provides guidance on the IRS requirement that small tax-exemptorganizations file an annual electronic notice (Form 990-N, also referred to as the e-Postcard).
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U.S. only - Provides guidance on a new regulation that was passed by the IRS that requires all newly-formed 501(c)(4) organizations to notify the IRS of their intention to operate as a 501(c)(4) by filing Form 8976