Does a tax-exempt political organization whose annual gross receipts are normally $25,000 or more have to file a Form 990 for any year in which its annual gross receipts are less than $25,000? No. Unlike other exempt organizations, a tax-exempt political organization does not use the three-year averaging test to determine whether it meets the $25,000 threshold. The organization should indicate the amount of its gross receipts in the header area of the return (Item G for Form 990, Item L for Form 990-EZ), because the IRS may otherwise correspond with the organization regarding the filing of Form 990. Note that the $25,000 filing threshold is increased to $100,000 for qualified state or local political organizations. See Code section 6033(g).