| http://www.w3.org/ns/prov#value | - l financial reporting form (990, 990PF, 990EZ, 990T) the organization normally files with the IRS which must be prepared by a certified public accountant or other professional who normally prepares such forms in the ordinary course of their business; or (b) An audited financial statement prepared by an independent certified public accountant for the preceding accounting year. (3) Tier three.
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