american bankers association 990

Enter all other amounts included in income under section 951. Grand Theatre, 756 Sixth Avenue between 43rd and 44th Streets, 2559 Broadway at 97th Street upper floors of the Riviera Building, 2633 Broadway between 99th & 100th Streets, 1396 Broadway at 39th Street (1896-1930) known at Abbey Theatre from 1893-96, 2227 Seventh Avenue at 132nd Street (1912-1930s) later Williams Institutional C.M.E. Enter on line 7a the percentage owned by the foreign person specified in question 7. Do not deduct expenses such as the following. Local advocates' numbers are in their local directories and at TaxpayerAdvocate.IRS.gov. For 2021, qualified contributions are charitable contributions that were made during calendar year 2021 to an organization described in section 170(b)(1)(A) (other than certain private foundations described in section 509(a)(3) or donor-advised funds described in section 4966(d)(2)). Include amounts not claimed on Form 1125-A or elsewhere on the return. In its role as the NNA, CUSIP Global Services (CGS) also assigns all US-based ISINs. The amount of dividends eligible for the dividends-received deduction is limited by section 854(b). Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. 6407 (2003) combo WIcks pipes + Walker digital, II/6 M.P. Attach Form T (Timber), Forest Activities Schedule, if a deduction for depletion of timber is taken. Generally, no deduction is allowed for fines or similar penalties paid or incurred to, or at the direction of, a government or governmental entity for violating any law, or for the investigation or inquiry into the potential violation of a law, except: Amounts that constitute restitution or remediation of property. Thlopthlocco Tribal Town, a federally recognized Muscogee Indian tribe, is headquartered in Okemah. If there are no assets at the end of the tax year, enter -0-. 1790-96) on loan to church in Pennsylvania, Musical Automaton Clock Augsburg (1625) with Claviorganum viet Langenbucher, I/3 Organ Case William Geib?, New York City (ca. If Form 2220 is completed, enter the penalty on line 34. However, if the recipient is an officer, director, beneficial owner (directly or indirectly), or other specified individual (as defined in section 274(e)(2)(B) and Regulations section 1.274-9(b)), special rules apply. 2021-48; and. Church), 32 West 123rd Street orig. Generally, these amounts must be capitalized. Corporations that (a) are required to file Schedule M-3 (Form 1120) and have less than $50 million total assets at the end of the tax year, or (b) are not required to file Schedule M-3 (Form 1120) and voluntarily file Schedule M-3 (Form 1120), must either (i) complete Schedule M-3 (Form 1120) entirely, or (ii) complete Schedule M-3 (Form 1120) through Part I, and complete Form 1120, Schedule M-1, instead of completing Parts II and III of Schedule M-3 (Form 1120). To claim the 100% deduction on line 10, column (c), the company must file with its return a statement that it was a federal licensee under the Small Business Investment Act of 1958 at the time it received the dividends. To obtain consent, the corporation must generally file Form 3115, Application for Change in Accounting Method, during the tax year for which the change is requested. Moreover, because of this specific context, the EBRD focused some of its operations in sectors other than green investment meaning that it only focused 29% of its investment in this domain (compared to 46% in 2019).[18]. Short Form Annual Return/Report of Small Employee Benefit Plan. The total amount of the contribution claimed for the qualified conservation property cannot exceed 100% of the excess of the corporation's taxable income (as computed above substituting 100% for 10% ) over all other allowable charitable contributions. Furthermore, the concept of transition was reviewed in 2015. The forgiveness of a PPP loan creates tax-exempt income. For more information on charitable contributions, including substantiation and recordkeeping requirements, see section 170 and the related regulations and Pub. Ordinary income from trade or business activities of a partnership (from Schedule K-1 (Form 1065)). File the 2021 return for calendar year 2021 and fiscal years that begin in 2021 and end in 2022. Taxable distributions from an IC-DISC or former DISC that are designated as eligible for the 50% deduction and certain dividends of Federal Home Loan Banks. became St. Philip Episcopal Church (1886), 145 West 13th Street (1846-1975) converted to condos (1978), Merged into North Presbyterian Church (1905), 141 Audubon Avenue (1894-?) Generally, the following rules apply. Certain indirect costs (including taxes) that are properly allocable to property produced or property acquired for resale. of St. Patrick's Old Cathedral, St. See section 168(g)(1)(F). Church of the Beloved Disciple, 149 Christopher Street at Washington Street (since 1891), 502 West 41st Street orig. See the Instructions for Schedule M-3 (Form 1120) for more information. Located in London, the EBRD was intended at its beginning to focus on the switch from centrally planned economy to market based economy in the Central and Eastern European countries by investing in the private sector, mainly banks, industries and businesses, and by promoting policies that would favor them. The creation of the EBRD has led to the financing of various projects in the years following its first operations, for instance there were twenty projects in 1992 in which the EBRD provided financing worth ECU 2.1 billion. Question 4. Corporations may be required to adjust deductions for depletion of iron ore and coal, intangible drilling and exploration and development costs, certain deductions for financial institutions, and the amortizable basis of pollution control facilities. See Regulations section 1.263(a)-3(n) for information on how to make the election. Include any of the following applicable expenses. Certain organizations are treated as individuals for purposes of this test. The services must be substantially performed by employee-owners. Albans Reformed Episcopal Church, St. These subsidiaries should enter Applied For in the space for the EIN on their returns. The corporation can deduct repair and maintenance expenses only to the extent they relate to a trade or business activity. More precisely, public financial institutions are controlled major predominantly by public authorities (more than 50%) whereas in institutions with public participations, public authorities arent majority shareholders. [25], In 1997, the UK Treasury estimated the cost of Black Wednesday at 3.14billion,[26] which was revised to 3.3billion in 2005, following documents released under the Freedom of Information Act (earlier estimates placed losses at a much higher range of 1327billion). To figure the deferred tax, first figure the total LIFO recapture tax. We ask for the information on these forms to carry out the Internal Revenue laws of the United States. Dividends (other than capital gain distributions) received from a REIT that, for the tax year of the trust in which the dividends are paid, qualifies under sections 856 through 860. See Question 24. The corporation should include tax-exempt income from forgiven PPP loans on line 7 of Schedule M-1 (if it was included on line 1 of the Schedule M-1), or on Part II, line 25 of Schedule M-3 (Form 1120), column (c) as a negative number (if it was included on line 25 in column (a) as Income per Income Statement). List a corporation owned through a disregarded entity rather than the disregarded entity. Show the partnership's name, address, and EIN on a separate statement attached to this return. See Regulations section 1.162-29 for the definition of influencing legislation.. now Emanuel A.M.E. Church, 233 East 116th Street (1868-1887) became East Harlem Presbyterian; then First Magyar Church; now First Sharon Baptist Church, 21 Wadsworth Avenue at 174th Street orig. A reconciliation of income per books with income per return. If you make this election, you are required to use the alternative depreciation system to depreciate any nonresidential real property, residential rental property, and qualified improvement property for an electing real property trade or business, and any property with a recovery period of 10 years or more for an electing farming business. On line 2a, enter the six-digit code selected from the list below. Free for any use. (See below.). Corporations filing a consolidated return that elect to waive the entire carryback period for the group must also attach the statement required by Regulations section 1.1502-21(b)(3) or the election will not be valid. ), 209 East 16th Street at Stuyvesant Square, 437 Seventh Avenue, betw. In addition, no deduction is generally allowed for qualified transportation fringe benefits. Presbyterian Church of the Redeemer, 59 Park Avenue at 38th Street (since 1959), 539 West 54th Street became Centro Mara Women's Residence, Known as St. Ann Catholic Church until 1983, See St. Ann Armenian Rite Catholic Church and Shrine, 882 Second Avenue, southeast corner of 47th Street (1868-closed 1950), 500 West 153rd Street at Amsterdam Avenue (since 1890), 438 West 36th Street (c.1905-1930s) razed for approach to Lincoln Tunnel, 552 West 50th Street (after 1905) orig. Latest News. Paul Holy Rosary Catholic Church, St. 463, Travel, Gift, and Car Expenses, for instructions on figuring the inclusion amount. Also see Schedule K, Question 23 and Question 24, later. St. Raphael Catholic Church, See Our Lady of the Rosary Catholic Church, 371 Avenue of the Americas at Washington Place (since 1834), 20 West 25th Street (since 1942) orig. By the October poll, following Black Wednesday, their share of the intended vote in the poll had plunged from 43% to 29%. A corporation with total assets (nonconsolidated or consolidated for all corporations included within a consolidated tax group) of $10 million or more on the last day of the tax year must file Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More, instead of Schedule M-1. The CUSIP system has grown over the years to cover corporate, government, municipal, and international securities (through the CINS, or CUSIP International Numbering System); IPO's; preferred stock; funds; certificates of deposit; syndicated loans; and U.S. and Canadian listed options. If section 163(j) applies, use Form 8990 to figure the amount of business interest expense the corporation can deduct for the current tax year and the amount that can be carried forward to the next year. Is a deemed distribution under section 995(b)(1). Form 4466 must be filed before the corporation files its tax return. 37.8K 990 1 post / day Get about a country or a global subject. Pilgrim (Thirty-third Street) Baptist (built 1868), 144 West 131st Street (1883-1900?) Enter taxable distributions from an IC-DISC or former DISC that are designated as not eligible for a dividends-received deduction. A corporation that does not make estimated tax payments when due may be subject to an underpayment penalty for the period of underpayment. 308-310 West 139th Street (1905-1923) orig. 225. Enter taxable interest on U.S. obligations and on loans, notes, mortgages, bonds, bank deposits, corporate bonds, tax refunds, etc. The CUSIP was adopted as an American National Standard under Accredited Standards X9.6. Proc. The Committee was founded in July 1964 and developed the CUSIP system. For instance, it posted a 14.8 percent year-on-year increase in the number of projects it supports that promote gender inclusion. Employee retention credit for employers affected by qualified disasters (Form 5884-A), if applicable. A corporation filing Form 1120 that is not required to file Schedule M-3 may voluntarily file Schedule M-3 instead of Schedule M-1. An affiliated group is one or more chains of includible corporations (section 1504(a)) connected through stock ownership with a common parent corporation. John Major authorised the spending of billions of pounds worth of foreign currency reserves to buy up sterling being sold on the currency markets. Special rules apply to interest income from certain below-market-rate loans. Credit for increasing research activities (Form 6765). [55] Despite denying Russia new funds the EBRD continues to insist on its 6.1% of ownership in the Moscow Stock Exchange, seeking profits from Russia with the Privatisation of the Soviet economy. Time spent and out-of-pocket costs are presented separately. Use Form 1120-W, Estimated Tax for Corporations, as a worksheet to compute estimated tax. Furthermore, this uneven concentration is notably visible in the countries benefiting from the EBRD activities. Proc. [17] In 2020 alone, it has invested 11 billion as part of 411 projects which corresponds to a 10% raison compared to 2019. See sections 172(b) and (f). Enter any credit from Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, for the corporation's share of the tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT) on undistributed long-term capital gains included in the corporation's income. Baptist Church of the Redeemer, 147 West 123rd Street (since 1985) orig. 2021-48, need not file an amended return solely to attach the statement that is described in these instructions. Lane & Company Showroom, David Epis. Travel, meals, and entertainment expenses. Please refer to Bulletin No. For any charitable contribution of food during 2021 to which section 170(e)(3)(C) applies, a corporation can deduct qualified contributions of up to 25% of their aggregate net income from all trades or businesses from which the contributions were made or up to 25% of their taxable income. Not only involving the European institutions, the EBRD financed projects also implicate private actors such as firms as well as foreign investors in the process. Organization Name & Address. Concert Hall 92nd Street Y, American See the instructions for, Business interest expense may be limited. See section 7874(a). Thus, although the UK had not joined the ERM, at Lawson's direction (and with Prime Minister Margaret Thatcher's reluctant acquiescence), from early-1987 to March 1988 the Treasury followed a semi-official policy of 'shadowing' the Deutsche Mark. If Form 8978, line 14, shows a decrease in tax, see the instructions for, If the corporation is filing Form 8978 to report adjustments shown on Form 8986 they received from partnerships that have been audited and have elected to push out imputed underpayments to their partners, include any decrease in taxes due (negative amount) from Form 8978, line 14, in the total for Form 1120, Schedule J, line 6. If the ownership percentage is at least 80%, then the foreign acquiring corporation is treated as a domestic corporation for all purposes of the Internal Revenue Code. If the corporation leased a vehicle for a term of 30 days or more, the deduction for vehicle lease expense may have to be reduced by an amount includible in income called the inclusion amount. 33rd and 34th Streets, Columbus Avenue, between 82nd & 83rd Streets, (Evangelical Association, Evangelical Church), 609 West 161st Street near Fort Washington Avenue, 70-74 East 128th Street, near Fourth Avenue, 33 First Place at Clinton Street, Brooklyn, (including A.M.E., A.M.E. Zion, Methodist Episcopal, United & Wesleyan), 163 East 111th Street at Lexington Avenue, 50 Seventh Avenue between 13th and 14th Streets, Duane Street between Hudson and Greenwich Streets, 1854 Amsterdam Avenue at 153rd Certain U.S. persons that are the ultimate parent entity of a U.S. multinational enterprise group with annual revenue for the preceding reporting period of $850 million or more are required to file Form 8975, Country-by-Country Report. [8], Remarks by Bundesdbank President Helmut Schlesinger triggered the attack on the pound. Later on, it is submitted to the Board of Directors for approval. If a corporation treats tax-exempt income resulting from a PPP loan as received or accrued prior to when forgiveness of the PPP loan is granted and the amount of forgiveness granted is less than the amount of tax-exempt income that was previously treated as received or accrued, the corporation should make a prior period adjustment on Schedule M-2 for the tax year in which the corporation receives notice that the PPP loan was not fully forgiven. Every corporation that makes a distribution of stock or securities of a controlled corporation, as described in section 355 (or so much of section 356 as it relates to section 355), must include the statement required by Regulations section 1.355-5(a) on or with its return for the year of the distribution. Enter the foreign-source portion of any subpart F inclusions attributable to the sale or exchange by a controlled foreign corporation (CFC) of stock in another foreign corporation described in section 964(e)(4). Church to form St. Matthew & St. Timothy P.E. Using a separate worksheet, complete Schedule J again, but do not include the LIFO recapture amount in the corporation's taxable income. If it does not have an applicable financial statement, it can use the method of accounting used in its books and records prepared according to its accounting procedures. Form 5500 and Form 5500-SF must be filed electronically under the computerized ERISA Filing Acceptance System (EFAST2). .If the corporation claims a credit for any wages paid or incurred, it may need to reduce any corresponding deduction for officers' compensation and salaries and wages. Also, include dividends received from a less-than-20%-owned FSC that: Are attributable to income treated as effectively connected with the conduct of a trade or business within the United States (excluding foreign trade income), and. Step 3. For example, amounts are paid for improvements if they are for betterments to the property, restorations of the property (such as the replacements of major components or substantial structural parts), or if they adapt the property to a new or different use. American Bankers Association is located at 1120 Connecticut Ave NW in Washington, (Source: IRS Business Master File and Form 990). Initially focused on the countries of the former Eastern Bloc it expanded to support development in more than 30 countries from Central Europe to Central Asia. A corporation engaged in farming must use an accrual method. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business. If the election is made, the corporation generally may not claim any loss, deduction, or credit with respect to qualifying shipping activities. Enter the net amount on line 1a. See Schedule PH (Form 1120) for definitions and details on how to figure the tax. [5] From the beginning of the negotiations that led to the creation of the EBRD, the question of democracy and human rights were included in the matter discussed. orig. Generally, a corporation must file its income tax return by the 15th day of the 4th month after the end of its tax year. Attach Form 8978. Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). [43] This has often involved the completed or proposed construction of hydroelectric dams and road infrastructure. Also, include dividends received from a 20%-or-more-owned FSC that: Qualify for the 65% deduction under section 245(c)(1)(B). In general, advance payments are reported in the year of receipt. If the corporation's taxable income for the current tax year is figured under a method of accounting different from the method used in the preceding tax year, the corporation may have to make an adjustment under section 481(a) to prevent amounts of income or expense from being duplicated or omitted. Mount Neboh Synagogue, 410 West 45th Street orig. If there are supporting statements and attachments, arrange them in the same order as the schedules or forms they support and attach them last. Complete every applicable entry space on Form 1120. [19], According to the EBRD, the bank provides different direct financial instruments such as loans, equity investments and guarantees. Ordinary losses from trade or business activities of a partnership (from Schedule K-1 (Form 1065)). Consequently, the two divisions came to be merged into a single one, substituting this structure with another one instead dividing the bank with seven policy and country regional sub-divisions.[4]. Union Square Theatre, 2409 Broadway at 89th Street (1915-?) However, even if the corporation does not owe the penalty, it must complete and attach Form 2220 if: The annualized income or adjusted method is used, or. If the corporation chooses to complete Schedule M-1 instead of completing Parts II and III of Schedule M-3, the amount on Schedule M-1, line 1, must equal the amount on Schedule M-3, Part I, line 11. [61][62] The International Federation for Human Rights (FIDH) wrote in 2015, that "for more than a decade Azerbaijan has made shameless use of caviar diplomacy to charm European governments, its most important oil and gas clients". See Form 4562 and the Instructions for Form 4562. Cong. Dividends received on any share of preferred stock which are attributable to periods totaling more than 366 days if such stock was held for less than 91 days during the 181-day period that began 90 days before the ex-dividend date. Considered as short negotiations, the agreement (for reasons relating to the situation in Eastern Europe and to a wave of privatization across Europe) leading to its creation was signed on 29 May 1990 by actors such as 40 states as well as two European organizations[6] and by March 1991 took its first effects as the bank was inaugurated. 25 West 32nd Street Hope-Jones Organ Dept. 8 East 69th Street orig. However, if the corporation does not want to use EFTPS, it can arrange for its tax professional, financial institution, payroll service, or other trusted third party to make deposits on its behalf. Show the partnership's name, address, and EIN on a separate statement attached to this return. Odeon 145th Street Theatre, 175th Street and Broadway (since 1969) orig. [6], There have been criticism regarding potential conflict of interest as it appeared that instead of focusing on public interests, some bankers' operations were influenced by their clients' needs, contrary to the objective of the EBRD. Qualified for the 50% deduction under section 243(a)(1). Also, if required, include the same amount on Schedule M-1, line 7, or Schedule M-3 (Form 1120), Part II, line 13, if applicable. Also, see Change in accounting method, earlier. In this case, the tax returns of the corporations may be filed with the service center for the area in which the principal office of the managing corporation is located. Any transaction identified by the IRS by notice, regulation, or other published guidance as a transaction of interest.. To do so, check the box on line 11 and file the tax return by its due date, including extensions. Ernesto and Edith Fabbri Townhouse, 475 Riverside Drive at 120th Street (since 1960), 39 East 35th Street at Madison Avenue (1944-1988) now part of the J.P. Morgan Library, 630 Second Avenue at 34th Street (since 1968), 9 East 7th Street (since 1937) built in 1867 as Metropolitan Savings Bank, 325 West 33rd Street (1914-razed 2008) orig. Academy of Arts and Letters, Huntington Hartford Gallery of Modern Art, Christ Ansche-Chesed; now Mount Neboh Baptist Church, 341 East 28th Street (Merged with St. Stephen in 1980s), 232 East 113th Street (1886-closed 2007) orig. Enter the corporation's true name (as set forth in the charter or other legal document creating it), address, and EIN on the appropriate lines. See section 448(c) and the Instructions for Form 8990 for additional information. Church until 1855, Merged into Thirty-fourth Street Reformed Church (1895), 729 West 181st Street at Fort Washington Avenue (since 1909), Merged with Zion German Presbyterian to form Zion German Evangelical in The Bronx (1911), Grand Street and East Broadway (org. To figure the amount of any remaining NOL carryover to later years, taxable income must be modified (see section 172(b)). For the purposes of question 5b, the term maximum percentage owned means the highest percentage of interest in a partnership's profit, loss, or capital as of the end of the partnership's tax year, as determined under the partnership agreement, when taking into account the constructive ownership rules earlier. Also, report this same amount on Schedule K, item 9. When section 7874 applies, the tax treatment of the acquisition depends on the ownership percentage. Limitations on business interest expense. The corporation is a large corporation (as defined in the Instructions for Form 2220) computing its first required installment based on the prior year's tax. [27] Trading losses in August and September made up a minority of the losses (estimated at 800million) and the majority of the loss to the central bank arose from non-realised profits of a potential devaluation. Warehouse Clubs and Supercenters, All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops), Fuel Dealers (including Heating Oil and Liquefied Petroleum), Other Direct Selling Establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers), Other Transit & Ground Passenger Transportation, Support Activities for Air Transportation, Support Activities for Rail Transportation, Support Activities for Water Transportation, Other Support Activities for Road Transportation, Other Support Activities for Transportation, Warehousing & Storage (except lessors of miniwarehouses & self-storage units), Motion Picture & Video Industries (except video rental), Telecommunications (including paging, cellular, satellite, cable & other program distribution, resellers, other telecommunications, & Internet service providers), Data Processing, Hosting, & Related Services, Other Information Services (including news syndicates, libraries, Internet publishing & broadcasting), Real Estate Credit (including mortgage bankers & originators), All Other Nondepository Credit Intermediation, Activities Related to Credit Intermediation (including loan brokers, check clearing, & money transmitting), Other Financial Investment Activities (including portfolio management & investment advice), Direct Life, Health, & Medical Insurance & Reinsurance Carriers, Direct Insurance & Reinsurance (except Life, Health, & Medical) Carriers, Other Insurance Related Activities (including third-party administration of insurance and pension funds), Open-End Investment Funds (Form 1120-RIC), Other Financial Vehicles (including mortgage REITs & closed-end investment funds), Lessors of Residential Buildings & Dwellings (including equity REITs), Lessors of Nonresidential Buildings (except Miniwarehouses) (including equity REITs), Lessors of Miniwarehouses & Self-Storage Units (including equity REITs), Lessors of Other Real Estate Property (including equity REITs), Commercial & Industrial Machinery & Equipment Rental & Leasing, Lessors of Nonfinancial Intangible Assets (except copyrighted works), Surveying & Mapping (except Geophysical) Services, Specialized Design Services (including interior, industrial, graphic, & fashion design), Management, Scientific, & Technical Consulting Services, Scientific Research & Development Services, Marketing Research & Public Opinion Polling, All Other Professional, Scientific, & Technical Services, Business Service Centers (including private mail centers & copy shops), Other Business Support Services (including repossession services, court reporting, & stenotype services), Travel Arrangement & Reservation Services, Other Support Services (including packaging & labeling services, & convention & trade show organizers), Educational Services (including schools, colleges, & universities), Offices of Physicians (except mental health specialists), Offices of Physicians, Mental Health Specialists, Offices of Mental Health Practitioners (except Physicians), Offices of Physical, Occupational & Speech Therapists, & Audiologists, Offices of All Other Miscellaneous Health Practitioners, Outpatient Mental Health & Substance Abuse Centers, Freestanding Ambulatory Surgical & Emergency Centers, Other Ambulatory Health Care Services (including ambulance services & blood & organ banks), Community Food & Housing, & Emergency & Other Relief Services, Spectator Sports (including sports clubs & racetracks), Promoters of Performing Arts, Sports, & Similar Events, Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures, Independent Artists, Writers, & Performers, Museums, Historical Sites, & Similar Institutions, Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers), RV (Recreational Vehicle) Parks & Recreational Camps, Rooming & Boarding Houses, Dormitories, & Workers Camps, Special Food Services (including food service contractors & caterers), Automotive Mechanical & Electrical Repair & Maintenance, Automotive Body, Paint, Interior, & Glass Repair, Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes), Electronic & Precision Equipment Repair & Maintenance, Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair & Maintenance, Home & Garden Equipment & Appliance Repair & Maintenance, Other Personal & Household Goods Repair & Maintenance, Other Personal Care Services (including diet & weight reducing centers), Drycleaning & Laundry Services (except Coin-Operated), Religious, Grantmaking, Civic, Professional, & Similar Organizations (including condominium and homeowners associations), Electronic Federal Tax Payment System (EFTPS), Instructions for Form 1120 - Introductory Material, How To Make a Contribution To Reduce Debt Held by the Public, Other Forms and Statements That May Be Required, Item B. 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