An organization's gross receipts are considered normally to be $25,000 or less if the organization is:

1. Up to a year old and has received, or donors have pledged to give, $37,500 or less during its first tax year;
2. Between one and three years old and averaged $30,000 or less in gross receipts during each of its first two tax years; or
3. Three years old or more and averaged $25,000 or less in gross receipts for the immediately preceding three tax years (including the year for which the return would be filed).