Organizations referred to in 26 U.S.C. § 501(a), as well as several others organizations referenced in 40-18-32 will not be required to file corporation income tax returns with the Alabama Department of Revenue for as long as they retain their exempt status under applicable Federal and State laws. If they have unrelated business income as determined in accordance with 26 U.S.C. § 512, the organization should file Form 20C with a copy of Federal Form 990T.