Читать книгу Nonprofit Kit For Dummies - Stan Hutton, Beverly A. Browning - Страница 46

If your nonprofit has less than $5,000 in annual revenues, it doesn’t need to apply for a tax exemption. You can even go a bit over $5,000 in a year if your average annual income over a 3-year period is less than $5,000. When your income averages more than that amount, however, you have 90 days following the close of your most recent tax year to file for a tax exemption.

Even if your organization has revenues under $5,000, you may still need to file the IRS 990-N form. This form can only be filed online. Check the IRS website at www.irs.gov for the latest information about this requirement.