Allied Fund, a charitable organization exempt under § 501(c)(3), has branches located in each of the 50 states. Allied is not a private foundation. Rather than having each of the state units file an annual return with the IRS, Allied would like to file a single return that reports the activities of all of its branches. Is this permissible? What is the due date of the return?
Partial list of research aids:
§ 6033.
§ 6072.
Reg. § 1.6033-2(d).