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IRS.gov Website
Publication 557
taxmap/pubs/p557-043.htm#en_us_publink1000294224

Additional Guidance for Prospective 501(c)(29) Organizations(p60)

rule
An organization claiming exempt status under section 501(c)(29) that intends to file an application for recognition of exemption should begin filing Form 990, Return of Organization Exempt from Income Tax, and indicate on its return that it has not yet received a determination letter. In addition to the general information required on Form 990, these organizations must report certain information regarding required reserves.