Who is exempt from filing an Institution of Purely Public Charity Registration Statement?
The only two exemptions from the Institutions of Purely Public Charity Act are: 1) Bona fide duly constituted religious institutions and such separate groups or corporations which form an integral part of a religious institution and are exempt from filing an annual IRS 990 Return and 2) an institution of purely public charity which receives contributions of less than $25,000 per year provided that the institution’s program service revenue does not equal or exceed $5,000,000.
Related Questions
- If an organization is exempt from filing a Charitable Organization Registration Statement, is it also exempt from filing an Institution of Purely Public Charity Registration Statement?
- Who is exempt from filing an Institution of Purely Public Charity Registration Statement?
- Who needs to file an Institution of Purely Public Charity Registration Statement?