- Its gross receipts are normally $50,000 or less,
- It is a church or church-affiliated organization described in Revenue Procedure 96-10, or
- It is an affiliate of a governmental unit described in Revenue Procedure 95-48.
The following supporting organizations are not required to file an annual return, however:
- An integrated auxiliary of a church described in Regulations section 1.6033-2(h),
- The exclusively religious activities of a religious order, or
- An organization, the gross receipts of which are normally not more than $5,000, that supports a section 501(c)(3) religious organization.
- Publication 1828, Tax Guide for Churches and Religious Organizations
- Form 990 Series Forms and Instructions