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Exempt Organizations Annual Reporting Requirements - Annual Electronic Notice (Form 990-N) for Small Organizations: Black Lung Benefit Trust Filers

Is a tax-exempt black lung benefit trust whose annual gross receipts are normally less than $50,000 required to file an annual return?

Yes. A black lung benefit trust exempt under Internal Revenue Code section 501(c)(21) must file an annual return, and if gross receipts are normally less $50,000, it has the option to file an ePostcard. (see filing threshold)

Page Last Reviewed or Updated: 08-Jan-2015