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Ann Arbor Michigan Form 12509: What You Should Know

Filing Form 990 or an Investment Tax Return (IT) is optional for all non-profit organizations unless there are restrictions or statutes and conditions are met under Section 501(c)(3) of the Internal Revenue Code, and the following conditions applies: (1) There are at least 50% of the non- profit organization's stock owned by the public or held in a public offering pursuant to Section 415 or 501(c)(3) of the Internal Revenue Code, (2) The non-profit organization has been operating for at least one fiscal year or longer and (3) The non-profit organization has more than 50% of its stock owned by the public. The filing of the Non-Profit Organizations Tax Form 990 or IT is optional for all non-profit organizations unless there are restrictions or statute and conditions are met under Section 501(c)(3) of the Internal Revenue Code, and the following conditions applies: (1) There are at least 50% of the non-profit organization's stock owned by the public or held in a public offering pursuant to Section 415 or 501(c)(3) of the R Code, (2) The non-profit organization has been operating for at least one fiscal year or longer and (3) The non-profit organization has more than 50% of its stock owned by the public. If this Non-Profit Organizations Tax Form 990 or IT is filed to register additional securities for an offering pursuant to Rule 462(b)(5)(A)(iv) under the Securities Act, please check the following box and  The filing of this Form is optional for all non-profit organizations unless there are restrictions applicable under Section 501(c)(3) of the Internal Revenue Code, and the following conditions applies: (1) There is at least 50% of the non-profit organization's stock owned by the public, or (2) The non-profit organization has been operating for at least one fiscal year or longer and (3) The non-profit organization has more than 50% of its stock owned by the public and (4) The offering has been made pursuant to Section 475(a)(5)(B) of the RE Code.

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