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Gross Receipts Test - Section 501(c)(3) Exemption Application

For purposes of this test, an organization normally does not have more than $5,000 in annual gross receipts if--

  • During its first tax year the organization received gross receipts of $7,500 or less,
  • During its first two years the organization received a total of $12,000 or less in gross receipts, and
  • If an organization has existed for at least three years, the organization received $15,000 or less in gross receipts during the immediately preceding two years plus the current year.


Page Last Reviewed or Updated: 08-Jan-2015