What organizations are exempt from filing the Form 990?
A An exempt organization (other than a private foundation,) having gross receipts in each tax year Those normally are not more than $25,000. Generally, a church, an interchurch organization of local units of a church, a convention or association of churches, or an integrated auxiliary of a church. A school below college level affiliated with a church or operated by a religious Order, even though it is not an integrated auxiliary of a church. A mission society sponsored by or affiliated With one or more churches or church denominations, more than one half of the activities of which society are conducted in, or directed at persons in, foreign countries. An exclusively religious activity of any religious order.
