[0] GROUP EXEMPTION [Basic Characteristics] Sponsor obtains federal group tax exemption, confers 501(c)(3) status on subordinate projects. Yes [Relationship is...] Subordinate- Affiliate Project Only as provided in affiliation agreement. Annual listing of organizations, no financial information. 990, separate or group return [Comments] Project gets 501(c)(3) status without separate application to IRS; must be subject to general supervision or control of sponsor. [Ownership of result] 
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S p o n s o r u s u a l l y
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