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Under CFC requirements, an organization must certify that it's recognized by the IRS as a 501(c)(3) tax-exempt public charity, such as an IRS determination letter, in addition to verification against the IRS business master file. Since the Business Master File offset program was resumed, Phillips Petroleum Company has spent considerable time and effort attempting to clear up problems caused by the automatic application of various overpayments to amounts due for different types of taxes and for different tax periods. In July 1989, the Internal Revenue Service (IRS) resumed the Business Master File ( |
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