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Has received a determination letter from the Internal Revenue Service. This form is not required if an organization had an exempt status in effect as of January 1, 1987. However, if said organization desires a determination letter from the Georgia Department of Revenue, Form 3605 must be filed. (Form 3605 does not apply to Georgia sales tax or withholding tax). Effective for tax years beginning on or after January 1, 2008, Form 3605 will no longer be required. Attach the IRS Determination Lette.
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