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    Some organizations, whose exemption application was filed before July 15, 1987, and which lacked the exemption application on July 15, 1987, need not make a copy of the exemption application available. The requirement to provide a copy of the annual information return is separate from the requirement to provide of the exemption application. Tax-exempt organizations are required to provide copies of the annual information returns even where they not required to provide copies of the exemption application.

    If an organization filed its exemption application after July 15, 1987, but is unable to find a copy, the organization may contact TE/GE Division, Customer Service to request a copy of the application.

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