Gross receipts are the total amounts the organization received from all sources during its annual accounting period, without subtracting any costs or expenses.
For purposes of the gross receipts 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 a total of $15,000 or less in gross receipts during the immediately preceding two years plus the current year.