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,��,��,��,w�,��,��,��,��,��,��,y�,��,��,��,��,��,��,x�,��ogTable 21 -- Tax-Exempt Organization and Other Entity Applications or Disposals, by Type of Organization;3and Internal Revenue Code Section, Fiscal Year 2004#####Type of organization,/Total applications11%Internal Revenue Code section&or disposalsApprovedDenied Other [1]-~
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@7--;63Tax-exempt organizations and other entities, total 0€B魼%
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(€C@)$ (6) Business leagues9T淍%��D鍉
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(ps@))$! (7) Social and recreation clubs9x揁%��D鍉
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(€z@)-$% (8) Fraternal beneficiary societies95@%��D鍉
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(@);$3 (9) Voluntary employees' beneficiary associations9纏@%��D鍉
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(€L@)6$.(10) Domestic fraternal beneficiary societies9G@%��D鍉
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(3@)($ (11) Teachers' retirement funds9@%��D鍉
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(@)4$,(12) Benevolent life insurance associations9€V@%��D鍉
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(9@) $(13) Cemetery companies9`c@%��D鍉
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(1@)+$#(14) State-chartered credit unions9(@%��D鍉
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(@)($ (15) Mutual insurance companies9@Q@%��D鍉
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(€O@)5$-(16) Corporations to finance crop operations9�?%��D鍉
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()6$.(17) Supplemental unemployment benefit trusts9@%��D鍉
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(�?),$$(18) Employee-funded pension trusts9%��D鍉
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())$!(19) War veterans' organizations9@d@%��D鍉
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(=@)$(21) Black Lung trusts9%��D鍉
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())$!(22) Multiemployer pension plans9%��D鍉
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():$2(23) Veteran's associations founded prior to 18809%��D鍉
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() ,��!,��",��#,��$,��%,��&,2�',��(,��),��*,2�+,€�,,(�-,��.,�@/,��0,i@1,L@2,��3,��4,��5,b@6,��7,�@8,�@9,�@M $E(24) Trusts described in Section 4049 of Employee Retirement Income 9 > > ( )/!$' Security Act of 1974 (ERISA)!9%!�!�D鍉
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!(!)?"$7(25) Holding companies for pensions and other entities"9€T@%"�"�D鍉
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"(@")F#$>(26) State-sponsored high-risk health insurance organizations#9@%#�#�D鍉
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#(�?#)M$%E(27) State-sponsored workers' compensation reinsurance organizations$:@%$�$�D鍉
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$3�?$)%;%B%B%+%*=&,5Section 501 (d) Religious and apostolic associations&;@%&�&�D鍉
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&+&*-',%Section 521 Farmers' cooperatives [5]';:@%'�'�D鍉
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'+0@'*?(47Section 529 Qualified State-sponsored tuition programs (<�%(�(�D鍉
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(5(*);)B)B)+)*'*4Nonexempt charitable trusts [6]*<�€U@%*�*�D鍉
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*5€U@**+)+)+)+)�,!�[1] Includes applications withdrawn by the organization; applications which failed to provide the required information; incomplete applications; IRS refusals to ,!,!,!�-!yrule on applications; applications forwarded to other than the IRS National Office; IRS correction disposals; and others.-!-!-!�.!�[2] Not all Internal Revenue Code Section 501(c)(3) organizations are required to apply for recognition of tax-exemption, including churches, integrated auxiliaries, .!.!.!G/!?subordinate units, and conventions or associations of churches./!/!/!*0!"[3]� Includes private foundations.0!0!0!�1!�[4]� Includes a small number of applications for determination from Section 501(e) cooperative hospital service organizations; Section 501(f) cooperative service 1!1!1!�2!�organizations of operating educational organizations; Section 501(k) child care organizations; and Section 501(n) charitable risk pools. These organizations 2!2!2!�3!�file the same determination application as Section 501(c)(3) and are indistinguishable from those organizations until they are processed to the Exempt 3!3!3!@4!8Organization Business Master ob体育. (See also Table 22.)4!4!4!�5!�[5] Because of its specialized expertise, Exempt Organizations processes applications for exemption from Section 521 farmers� cooperatives, even though 5!5!5!n6!fthese entities are customers of the Large and Mid-Size Business Operating Division. See Tables 10-13.6!6!6!�7!y[6]� These organizations are taxable entities for which the IRS Exempt Organizations function has program responsibility.7!7!7!€8!xSOURCE: IRS Data Book, FY 2004, Publication 55b. Also, Tax Exempt and Government Entities, Exempt Organizations SE:T:EO8!8!8!9!9!9!9!=
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