| http://www.w3.org/ns/prov#value | - In addition, such an organization is a private foundation for all taxable years beginning prior to its taxable year beginning in 1982 (or for the last taxable year of the terminated transition period, as the case may be), except: (1) That if the organization had received an initial determination of status that it met the requirements of paragraph (e) (2) or (3) of this section, then the organizati
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